Understand income deemed to accrue or arise in India under Sections 7–10 of the Income Tax Act 2025, including deemed receipt, deemed transfers, SEP and spousal income apportionment.
Understand the residential status of companies, HUFs and firms under Section 6 of the Income Tax Act 2025, including control and management tests, POEM, the ₹50 crore threshold and RNOR rules.
Understand residential status under Section 6 of the Income Tax Act 2025, including the 182-day and 60+365-day tests, NRI exceptions, deemed residency and ROR/RNOR rules.
Sections 4 and 5 of the Income-tax Act 2025 form the foundation of how India charges income-tax and determines which income falls within its tax scope. Learn how the new Act treats residents, RNORs and non-residents — and what has actually changed from the 1961 Act.
The Income Tax Act 2025 replaces the previous year and assessment year terminology with a single Tax Year. Learn how Sections 2 and 3 work, when Tax Year 2026-27 begins, and how the rules apply to newly established businesses.
Where does 8.33% of your employer’s PF contribution actually go? Learn how the Employees’ Pension Scheme (EPS) works, how pension is calculated and who can claim it.
Planning for retirement? Explore Atal Pension Yojana (APY) eligibility, monthly contribution chart, pension benefits, tax provisions, withdrawal rules, and how APY compares with NPS.
Learn how to change your NPS fund manager, asset allocation (scheme preference), and nominee online through the CRA portal. This step-by-step 2026 guide explains eligibility, frequency limits, required documents, and common mistakes to avoid.
Looking for the best NPS Fund Manager in India? Compare the latest 2026 returns of SBI, HDFC, ICICI Prudential, Kotak, LIC, UTI, Aditya Birla, Tata, Axis and DSP across Scheme E, Scheme C and Scheme G. Learn how to choose the right pension fund manager for long-term retirement planning.
Confused between NPS Active Choice and Auto Choice? Learn the key differences, latest PFRDA rules, equity limits, lifecycle funds, and which option can potentially build a larger retirement corpus.
