A step-by-step guide to paying income tax online via e-challan on the e-Pay Tax portal — Challan 280 vs 281, minor heads 100/300/400, assessment year selection, payment modes, receipt download and Form 26AS reconciliation.
The Income Tax Act 2025 replaces the 1961 Act from 1 April 2026 — 536 sections, a single Tax Year, and new section numbers (80C to 123, 87A to 156), with tax rates unchanged.
Verify your PAN card online for free: check PAN validity on the e-filing portal, download instant e-PAN with Aadhaar, and upgrade to PAN 2.0 with QR code.
Tax audit under Section 44AB (now Section 63): who needs it, the Rs 1 crore and Rs 50 lakh limits, Forms 3CA/3CB/3CD, 21 Oct 2026 report due date and penalties.
Section 80E lets individuals deduct the full interest paid on an education loan \u2014 with no upper limit \u2014 for up to 8 years under the old tax regime. Rules, new Section 129 mapping, documents, and a worked example.
Section 80GG lets individuals who pay rent but get no HRA deduct up to ₹60,000 a year. Eligibility, the ₹5,000/month formula, Form 10BA filing steps, and the new Section 134 mapping — explained simply.
Section 80G lets you deduct charitable donations: 100% for PM CARES-type national funds, 50% for most NGOs capped at 10% of adjusted income. Old regime only, 2000 cash limit, Form 10BE mandatory.
Form 10E is the mandatory online form to claim Section 89(1) relief on salary arrears. File it before your ITR, compute relief under Rule 21A, and know what changes when Section 157 takes over.
Leave encashment at retirement can be tax-free up to Rs 25 lakh for private employees and fully tax-free for government employees. Four-limit formula, Section 19 mapping, FAQs.
Confused about which income tax return form to file? A plain-English guide to ITR-1 (Sahaj) through ITR-7 — with the new AY 2026-27 rules, disqualifiers, 10 real-life situations and FAQs.