Residential Status of Individuals Under Section 6 of Income Tax Act 2025
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.

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.

Every guide in this series tells you to “reconcile against AIS and Form 26AS” — but never explains how. This one does: what Form 26AS, AIS, and TIS each actually show, the critical rule that TDS credit can only be claimed from Form 26AS, the five most common mismatches and how to fix them, and a practical step-by-step workflow to run before you file or revise.

Seven ITR forms exist, but only one fits your income profile for AY 2026-27. This guide gives you a fast decision tree plus full eligibility conditions for ITR-1 through ITR-7 — so you file the right form the first time, instead of receiving a defective return notice later.