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Income Tax

Form No. 124 (Earlier Form 12BB): How It Can Help You Claim Deductions and Reduce Salary TDS

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you are a salaried employee in India, your employer deducts tax (TDS) from your salary every month. But many people don’t realize that you can reduce this TDS legally by declaring your tax-saving investments and expenses. This is exactly where Form No. 124 comes into the picture. It is a simple declaration form that helps your employer calculate your correct taxable … [Read more...] about Form No. 124 (Earlier Form 12BB): How It Can Help You Claim Deductions and Reduce Salary TDS

Filed Under: Income Tax

Understanding Form No. 123: Employer-Issued Statement of Salary Benefits and Perquisites

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you are a salaried employee in India, you may have heard about different tax forms given by your employer. One such important document is Form No. 123, which deals with perquisites (extra benefits) you receive along with your salary. Many people ignore this form because they focus only on salary, but this document plays a key role in correctly filing your Income Tax … [Read more...] about Understanding Form No. 123: Employer-Issued Statement of Salary Benefits and Perquisites

Filed Under: Income Tax

Which PAN Form Should You Use? (Forms 93, 94, 95, 96 Explained)

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

If you are planning to apply for a PAN card, you may have heard that the forms have changed. Earlier, we used Form 49A and 49AA, but now under the updated Income Tax Rules, new forms 93, 94, 95, and 96 are introduced. At first, this may feel confusing. But don’t worry—once you understand who should use which form, everything becomes very simple. In this guide, I’ll walk … [Read more...] about Which PAN Form Should You Use? (Forms 93, 94, 95, 96 Explained)

Filed Under: Income Tax

Rounding Off of Total Income and Tax Amount (Section 516 Explained)

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

When you calculate your income tax, the final numbers often include odd figures like ₹12,347 or ₹8,963. But in real tax filing, you don’t pay or report such exact amounts. The Income Tax Act simplifies this by applying rounding off rules. Section 516 explains how your total income and tax payable or refundable amount are rounded. This may look like a small step, but it … [Read more...] about Rounding Off of Total Income and Tax Amount (Section 516 Explained)

Filed Under: Income Tax

TDS Return on Non-Salary Payments (Simple Guide for Beginners): Form No. 140 Explained

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you are deducting TDS on payments like professional fees, rent, or commission, then Form No. 140 is something you cannot ignore. It is a quarterly TDS return that ensures the government properly tracks tax deducted from non-salary payments. In this guide, I will explain Form No. 140 in a very simple way—so that even if you are completely new, you can understand what it … [Read more...] about TDS Return on Non-Salary Payments (Simple Guide for Beginners): Form No. 140 Explained

Filed Under: Income Tax

Tax Year Explained for Beginners (Income Tax Act 2025 Simple Guide)

Updated on: March 30, 2026 by CA Bigyan Kumar Mishra

If you have ever felt confused between previous year and assessment year, you are not alone. Many taxpayers in India struggled with these terms for years. Now, under the Income Tax Act, 2025, things are becoming much simpler with the introduction of the Tax Year concept. This change aims to make tax understanding more straightforward and beginner-friendly. In this guide, … [Read more...] about Tax Year Explained for Beginners (Income Tax Act 2025 Simple Guide)

Filed Under: Income Tax

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The information or articles on this website are provided for informational purposes only and are purely based on our knowledge and understanding of the subject. They do not constitute legal advice or legal opinions. Information and/or articles are intended, but not promised or warranted to be correct, complete, or up to date and should in no way be taken as legal advice or an indication of future results.

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