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PPF vs NPS vs ELSS Under the New Tax Regime: What Actually Deserves Your Money in FY 2026-27

Rohit Desai · Apr 9

Personal Finance

The new tax regime has quietly killed the old PPF+NPS+ELSS triangle — but not as most articles tell you. A SEBI-RIA's honest take on what each is worth under FY 2026-27 rules, why employer NPS via 80CCD(2) is the one real tax break left, and why ELSS may no longer belong.

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ESOP Taxation Decoded: Two-Stage Tax (Perquisite at Exercise + Capital Gains at Sale) Under the Income-tax Act, 2025

Neha Kapoor · 13h

Personal Finance

ESOPs are taxed twice: at exercise as salary perquisite under Section 17(1)(d), and at sale as capital gain. 2025 Act mappings — Section 392 TDS, Section 140 eligible startup, 60-month deferral for shares allotted from 1 April 2026 — plus Budget 2024 capital gains rates and worked examples.

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e-Rupee vs UPI: Is RBI's Digital Currency Actually Safer? Scam Vectors, Tax Treatment & Section 269ST Grey Zone

Neha Kapoor · 4d

Personal Finance

RBI's e-rupee removes some UPI scam vectors (no OTP, no collect-request tricking) but inherits others (QR swap, malware, device theft). UPI QR interoperability still applies. Plus the unresolved Section 269ST question on e-rupee receipts.

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Section 80D / Section 126 Decoded: Health Insurance Deduction Limits, Senior Parent Carve-Out, and the Cash-Payment Trap Under the Income-tax Act, 2025

Neha Kapoor · 8h

Personal Finance

Section 80D becomes Section 126 under the Income-tax Act, 2025: Rs 25K / 50K self bucket, Rs 25K / 50K parents bucket, Rs 5K preventive checkup inside limits, Rs 50K medical expenditure when senior parent has no insurance. Old regime only. Cash disallowed except preventive.

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Can a Chartered Accountant Appear on Behalf of a Taxpayer During GST Summons Proceedings?

Rakesh Gupta · Apr 10

GST

Section 70(1A) of the CGST Act allows appearance by an authorised representative, but the discretion lies with the officer. A detailed look at when a CA can appear in GST summons, when personal attendance is unavoidable, the CA vs advocate privilege distinction, and practical guidance.

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HUF Taxation Decoded: Formation, Tax Slabs, Clubbing Traps & Partition Rules Under the Income-tax Act, 2025

Deepak Jain · 14h

Income Tax

Complete HUF taxation guide under the Income-tax Act, 2025: formation, Section 202 new-regime slabs, the Section 156 rebate that HUFs do NOT get, Section 99 clubbing traps for converted property, Section 92 gift rules, Schedule III member-receipt exemption, and Section 315 partition mechanics.

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CBDT Notifies Income-tax Rules, 2026: What Changes from 1 April 2026

Vikram Mehta · Apr 2

Income Tax

CBDT has notified the Income-tax Rules, 2026 under the Income-tax Act, 2025, effective 1 April 2026. The Rules consolidate 500+ rules into 333, refresh perquisite valuations, widen the 50% HRA city list; FY 2025-26 compliance stays on the 1961 Act for a clean transition.

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Income Tax Department Turns the Heat on Restaurants: Inside the Nationwide Turnover Validation Drive

Sanjay Patel · Apr 6

Income Tax

Per CBDT's 9 March 2026 release, the IT Department analysed 1.77 lakh restaurants, surveyed 62 across 46 cities on 8 March 2026, and is sending SAKSHAM NUDGE advisories to 63,000 restaurants asking them to file Section 139(8A) updated returns before 31 March 2026.

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MCA Annual Filing Calendar 2026-27: Complete List of Forms, Due Dates & Late Fees

Fatima Khan · 6d

Company Law

MCA annual filing calendar for FY 2026-27: all 16 routine forms companies file under the Companies Act, 2013 — MSME-1, PAS-6, DPT-3, DIR-3 KYC (triennial), AOC-4, MGT-7, MGT-7A, MGT-8, BEN-2 and more. Due dates, late fees, who files what, and common mistakes.

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Form 125 Explained: How Specified Senior Citizens Skip ITR Filing Entirely Under the Income-tax Act, 2025

Deepak Jain · 3d

Income Tax

Form 125 under the Income-tax Act, 2025 replaces Form 12BBA. Resident senior citizens 75+ with only pension and interest from the same specified bank can skip ITR — the bank computes income, applies the Section 87A rebate, and deducts TDS under Section 393(1) Sl. No. 8(iii).

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TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

Priya Sharma · 11h

Income Tax

TDS on property sale under the Income-tax Act, 2025: resident seller 1% TDS under Section 393(1) [Sl. 3(i)] above Rs 50 lakh; NRI seller TDS under Section 393(2) [Sl. 17] — no threshold, 12.5% LTCG / slab STCG plus surcharge. Form 141 replaces Form 26QB; Section 395 / Form 128 lower-TDS.

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PPF vs NPS vs ELSS Under the New Tax Regime: What Actually Deserves Your Money in FY 2026-27

ESOP Taxation Decoded: Two-Stage Tax (Perquisite at Exercise + Capital Gains at Sale) Under the Income-tax Act, 2025

e-Rupee vs UPI: Is RBI's Digital Currency Actually Safer? Scam Vectors, Tax Treatment & Section 269ST Grey Zone

Section 80D / Section 126 Decoded: Health Insurance Deduction Limits, Senior Parent Carve-Out, and the Cash-Payment Trap Under the Income-tax Act, 2025

Can a Chartered Accountant Appear on Behalf of a Taxpayer During GST Summons Proceedings?

HUF Taxation Decoded: Formation, Tax Slabs, Clubbing Traps & Partition Rules Under the Income-tax Act, 2025

CBDT Notifies Income-tax Rules, 2026: What Changes from 1 April 2026

Income Tax Department Turns the Heat on Restaurants: Inside the Nationwide Turnover Validation Drive

MCA Annual Filing Calendar 2026-27: Complete List of Forms, Due Dates & Late Fees

Form 125 Explained: How Specified Senior Citizens Skip ITR Filing Entirely Under the Income-tax Act, 2025

TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

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