Articles & Guides on Tax, Finance & Accounting in India
Practical Insights on Income Tax, GST, Accounting, and Wealth Planning in India
Stay updated with expert insights on Income Tax, GST, Accounting, Personal Finance, Corporate Finance, and Wealth Planning. Our guides simplify complex topics into practical, step-by-step knowledge for individuals, businesses, and professionals.
Clear, Practical Guidance on Income Tax, GST & Finance
Browse our articles by category to quickly access the tax and finance insights that matter most to you. Whether you’re looking for clarity on Income Tax filing, GST compliance, accounting best practices, personal finance planning, corporate finance, or wealth management, our content is structured for easy discovery and practical use. Each guide is written to break down complex laws, rules, and procedures into clear, step-by-step explanations—helping individuals, entrepreneurs, and professionals in India make informed decisions with confidence.
Explore Income Tax Guides
Learn how income tax works — ITR filing basics, deductions, and compliance explained in simple language.
Belated Return Under Section 139(4) [Section 263, Income Tax Act 2025]
Missed the ITR deadline? Here’s everything about filing a belated return under Section 139(4) — the 31 December 2026 last date, Section 234F penalty slabs, Section 234A interest, and what you permanently lose by filing late, including loss carry-forward rights and your old tax regime option.
Advance Tax Calculator Excel – Free Download
Advance Tax Calculator Excel — taxbizmantra.com ⬇ Download Taxpayer Types Due Dates New Sec 425(2) How to Use 234B/234C Interest FAQ 🆓 Free Download FY 2026-27 Income Tax Act 2025 ✓ 57 Formulas · Zero Errors Free Advance Tax Calculator Excel FY 2026-27 • 44AD/44ADA •…
Capital Gains Tax on Foreign Investors in India Under the Income-Tax Act, 2025: Time for Reform?
The June 2026 Ordinance changed the rules for foreign investors. The bigger question is whether India should go further and rethink capital gains taxation altogether.
Is NPS Withdrawal Taxable? Complete NPS Taxability Guide for 2026
NPS offers attractive tax benefits while investing, but how is the corpus taxed when you withdraw it? This guide explains NPS taxability, including maturity withdrawals, annuity income, partial withdrawals, death benefits, and the impact of the new 80% withdrawal rule.
Income Tax Calculator Excel for Traders & Small Businesses (Free Download)
Download the free Income Tax Calculator Excel for traders and small businesses. Calculate taxable income, compare New vs Old Tax Regime, estimate tax liability, and simplify tax planning for AY 2026-27 with this easy-to-use Excel utility.
Freelancer Income Tax Calculator Excel Free Download
Freelancer Income Tax Calculator Excel FY 2025-26 | Free Download | TaxBizMantra 🆓 Free Download Finance Act 2025 AY 2026-27 ✓ Zero Formula Errors Download Freelancer Income Tax Calculator Excel under Section 44ADA for FY 2025-26 (AY 2026-27) India’s most detailed Excel-based income tax calculator for…
![Belated Return Under Section 139(4) [Section 263, Income Tax Act 2025]](https://taxbizmantra.com/wp-content/uploads/2026/07/Belated-Return-Under-Section-1394-768x458.webp)
Explore GST Guides
Step-by-step resources on GST returns, input tax credit, and indirect tax updates for businesses.
Budget 2026 Key Tax Highlights: Income Tax, GST and TDS/TCS Changes
Union Budget 2026 brings important tax changes—from TDS/TCS updates and GST simplification to new Income-tax Act reforms. Here’s what taxpayers must know.
ITC on Leasing of Commercial Property — Post Safari Retreats Reality
ITC on leasing of commercial property under GST remains available in limited circumstances despite Safari Retreats. This article explains how Section 17(5)(d) applies to lease rentals and construction-linked credits.
Why ITC on Telecom Towers Is Blocked under GST — Statute vs Court Views
ITC on telecom towers continues to be blocked under GST despite their critical business role. This article explains how Section 17 overrides earlier judicial views and why functional arguments fail post-GST.
ITC on Plant & Machinery — What Civil Structures Still Qualify Post-GST
ITC on plant and machinery under GST remains a high-risk area, particularly where civil structures and foundations are involved. This article explains the statutory scope of Section 17(5), the limited role of the functional test, and the eligibility of civil components post-GST.
Functional Test vs Statutory Bar under GST: Limits of Judicial Interpretation
A principled analysis of the conflict between functional interpretation and statutory prohibition under GST, examining the constitutional limits of judicial interpretation in fiscal law.
ITC on immovable property — what survives after Safari Retreats (SC)
This article explains whether ITC on immovable property under GST is available on construction after the Supreme Court’s Safari Retreats judgment, focusing on Section 17(5) restrictions and practical compliance implications.
Explore Accounting & IFRS Guides
Understand accounting standards, IFRS concepts, audits, and financial reporting essentials.
Accounting of Compound Financial Instruments under Ind AS 32 and Ind AS 109 — A Practical Guide
This article offers a practical and comprehensive guide to accounting for Compound Financial Instruments (CFIs) such as CCDs, CCPS and OCDs under Ind AS 32 and Ind AS 109. It explains classification, liability–equity split, embedded derivatives, discounting, EIR calculation, and conversion accounting with clear examples and journal entries, enabling professionals to interpret and apply Ind AS requirements with confidence.
Common Control Business Combinations under Ind AS 103: Practical Issues and Correct Accounting Approach
Common control business combinations under Ind AS 103 often create confusion, especially in PE-backed restructurings. This article explains the meaning of control, pooling of interest vs acquisition method, treatment of comparatives, capital reserve and consolidation mechanics through a practical case study.
The Hidden Mistake in CWIP Accounting: What Everyone Gets Wrong About ROU Depreciation & Lease Interest
Many companies still capitalise land ROU depreciation or lease-liability interest into CWIP—an error that violates Ind AS logic, inflates project cost and distorts financial reporting. This article explains why these costs must be expensed, supported by economic reasoning and Ind AS 16, 23 and 116.
Ind AS 116 & IFRS 16 — Leases (Clear, Practical Guide with Examples)
A practical guide to lease accounting under Ind AS 116 and IFRS 16. Understand right-of-use assets, lease liabilities, and accounting treatment with examples.
Ind AS 115 & IFRS 15: Revenue Recognition — 5-Step Model
A clear, comprehensive guide to Ind AS 115 / IFRS 15. Walk through the 5-step model, determine and allocate the transaction price, handle contract costs, and present/disclose correctly—including Para 109AA (excise) and the Para 126AA contracted-price reconciliation—with simple examples.
Explore Personal Finance Guides
Smart guides on budgeting, insurance, tax planning, and money management for individuals.
NPS vs PPF: Which Is Betterfor Retirement Planning in 2026?
Everyone compares NPS and PPF on returns. Few compare what you’ll actually keep after tax. Here’s the retirement comparison every investor should read.
Is NPS Withdrawal Taxable? Complete NPS Taxability Guide for 2026
NPS offers attractive tax benefits while investing, but how is the corpus taxed when you withdraw it? This guide explains NPS taxability, including maturity withdrawals, annuity income, partial withdrawals, death benefits, and the impact of the new 80% withdrawal rule.
SIP vs Real Estate in India (2026): Which Investment Creates More Wealth Over 20 Years?
A ₹10,000 monthly investment, 20 years, and two very different outcomes. Discover whether SIPs or property have historically created more wealth for Indian investors.
Buying a Home in India? Here’s the Real Stamp Duty and Registration Cost in 2026
Buying property in India? Compare 2026 state-wise stamp duty and registration charges, understand circle rates, and reduce extra costs legally.
SIP vs Home Loan Prepayment in 2026: Where Should Your Annual Bonus Go?
Your annual bonus can create wealth — or silently disappear in loan interest. Compare SIP returns vs home loan prepayment using real Indian examples, tax rules, and the powerful 60:40 hybrid strategy.
Your Bank Approved the Loan — But Can Your Finances Actually Handle It?
Most Indians calculate home loan eligibility based on what banks approve — not what their finances can safely sustain. This guide explains the ideal EMI-to-income ratio, FOIR limits, salary-wise EMI benchmarks, and real-world affordability across Indian cities.
Explore Corporate Finance Guides
Insights on business finance — capital structure, project funding, mergers, and financial strategy.
Invoice-Defects Tracker (Excel, India) — Reduce DSO
If cash is the lifeblood of your business, invoice quality is the artery. Most delays in collections are not disputes about value, they are preventable errors: wrong GSTIN, missing PO, mismatched quantities, IRN rejection, or no proof of delivery. This Invoice-Defects Tracker gives finance and sales…
13-Week Cash Flow Forecast (India) — Free Excel Template
Get a lender-grade 13-week cash flow forecast for India. One-page summary, MSME/GST cadence, UPI/TReDS, OD/CC headroom and breach flags. Free Excel download.
13-Week Cash Flow Forecast Plan: Full Guide, Template Logic & Worked Example
This guide turns cash timing from a headache into a habit. Learn the 13-week cash flow method for India with a step-by-step template, exact formulas, AR ageing collection patterns, and UPI/TReDS tactics. Includes a fully worked example, playbooks, pitfalls, and a simple Friday cadence you can run every week.
Working Capital Optimization in India 2026
Working capital is cash trapped in operations. This India-focused guide explains the operating cycle and CCC (DIO + DSO − DPO), walks through the key ratios with ideal ranges, highlights MSME/GST nuances, and shows—via ABC Co and EcoSolar—how tightening collections, right-sizing inventory, and setting fair payables can unlock ₹-crore cash without straining relationships. Make cash a weekly habit, not a once-a-quarter scramble.
Explore Investment & Wealth Planning Guides
Learn strategies for wealth creation — mutual funds, stocks, retirement planning, and tax efficiency.
Asset Allocation by Age: How Indian Investors Should Invest in Their 20s, 30s, 40s & 50s
Asset allocation changes with age, income, and financial goals. This guide explains how Indian investors should allocate equity, debt, gold, and cash across different life stages for balanced long-term growth.
Best Asset Allocation Strategies for Indian Investors in 2025
Stop chasing hot picks. Build a resilient India-2025 portfolio—equity (India+global), TMFs, a measured gold sleeve, and cash for action. Learn the exact weights and rules.
Explore Process Improvement Guides
Productivity hacks and process optimization ideas for businesses and professionals.
Month End Close Checklist Excel (India 2026) — Free, Pro-Grade Template
Free Month End Close Checklist Excel for India. Plan T-5 to T+3 closing tasks, track approvals with maker-checker controls, and manage AP/AR reconciliations in one simple template.
Month-End Close (India) 2025: The T+3 Blueprint for Finance Teams
Month-end shouldn’t be a fire drill. Use this T+3 blueprint—DMAIC, T-2 accruals, intake hygiene, and small STP pilots—to cut close time, lift FPY, and calm audits in 90 days.
Six Sigma Finance FAQ (India 2025)
Confused by Lean Six Sigma in finance? This India-ready FAQ shows how to lift FPY, cut TAT, and lower COPQ—so month-end finally calms down.
Implementing Lean Six Sigma in Finance Teams: A Practical Guide
Month‑end shouldn’t feel like a fire drill. Fix one finance process in 90 days with lean six sigma finance India—TAT reduction, higher FPY, calmer audits, and visible COPQ savings.
Explore Free Download
Advance Tax Calculator Excel – Free Download
Advance Tax Calculator Excel — taxbizmantra.com ⬇ Download Taxpayer Types Due Dates New Sec 425(2) How to Use 234B/234C Interest FAQ 🆓 Free Download FY 2026-27 Income Tax Act 2025 ✓ 57 Formulas · Zero Errors Free Advance Tax Calculator Excel FY 2026-27 • 44AD/44ADA •…
Income Tax Calculator Excel for Traders & Small Businesses (Free Download)
Download the free Income Tax Calculator Excel for traders and small businesses. Calculate taxable income, compare New vs Old Tax Regime, estimate tax liability, and simplify tax planning for AY 2026-27 with this easy-to-use Excel utility.
Freelancer Income Tax Calculator Excel Free Download
Freelancer Income Tax Calculator Excel FY 2025-26 | Free Download | TaxBizMantra 🆓 Free Download Finance Act 2025 AY 2026-27 ✓ Zero Formula Errors Download Freelancer Income Tax Calculator Excel under Section 44ADA for FY 2025-26 (AY 2026-27) India’s most detailed Excel-based income tax calculator for…
Old vs New Tax Regime Calculator AY 2026–27: Which Option Saves More Tax?
Old vs New Tax Regime Calculator AY 2026–27 – Compare tax instantly and download Excel tool to find which regime saves you more tax. Designed for salaried individuals.
Month End Close Checklist Excel (India 2026) — Free, Pro-Grade Template
Free Month End Close Checklist Excel for India. Plan T-5 to T+3 closing tasks, track approvals with maker-checker controls, and manage AP/AR reconciliations in one simple template.
Invoice-Defects Tracker (Excel, India) — Reduce DSO
If cash is the lifeblood of your business, invoice quality is the artery. Most delays in collections are not disputes about value, they are preventable errors: wrong GSTIN, missing PO, mismatched quantities, IRN rejection, or no proof of delivery. This Invoice-Defects Tracker gives finance and sales…
Latest Post from Our Articles & Guides
Productivity hacks and process optimization ideas for businesses and professionals.
Belated Return Under Section 139(4) [Section 263, Income Tax Act 2025]
Missed the ITR deadline? Here’s everything about filing a belated return under Section 139(4) — the 31 December 2026 last date, Section 234F penalty slabs, Section 234A interest, and what you permanently lose by filing late, including loss carry-forward rights and your old tax regime option.
NPS vs PPF: Which Is Betterfor Retirement Planning in 2026?
Everyone compares NPS and PPF on returns. Few compare what you’ll actually keep after tax. Here’s the retirement comparison every investor should read.
Advance Tax Calculator Excel – Free Download
Advance Tax Calculator Excel — taxbizmantra.com ⬇ Download Taxpayer Types Due Dates New Sec 425(2) How to Use 234B/234C Interest FAQ 🆓 Free Download FY 2026-27 Income Tax Act 2025 ✓ 57 Formulas · Zero Errors Free Advance Tax Calculator Excel FY 2026-27 • 44AD/44ADA •…
Capital Gains Tax on Foreign Investors in India Under the Income-Tax Act, 2025: Time for Reform?
The June 2026 Ordinance changed the rules for foreign investors. The bigger question is whether India should go further and rethink capital gains taxation altogether.
Is NPS Withdrawal Taxable? Complete NPS Taxability Guide for 2026
NPS offers attractive tax benefits while investing, but how is the corpus taxed when you withdraw it? This guide explains NPS taxability, including maturity withdrawals, annuity income, partial withdrawals, death benefits, and the impact of the new 80% withdrawal rule.
SIP vs Real Estate in India (2026): Which Investment Creates More Wealth Over 20 Years?
A ₹10,000 monthly investment, 20 years, and two very different outcomes. Discover whether SIPs or property have historically created more wealth for Indian investors.
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