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Writer's pictureCA Vishnu Agarwal

Commonly asked questions about Indian taxation / VR Investors Choice



Some commonly asked questions about Indian taxation:


What is Income Tax?

Income tax is a direct tax levied by the government on an individual’s income. It is based on the principle of ability to pay, where higher income earners pay a higher percentage of their income as tax.


What are the different types of income under the Income Tax Act?

The Income Tax Act recognizes various types of income, including salary, business income, capital gains, house property income, and other sources like interest, dividends, etc.


What is the Goods and Services Tax (GST)?

GST is a comprehensive indirect tax levied on the supply of goods and services. It replaced multiple taxes like VAT, excise duty, and service tax, creating a unified tax system.


What are the tax slabs for individual taxpayers?

The tax slabs vary based on an individual’s age and income. For the financial year 2024-25, the basic tax slabs are:

Up to ₹2.5 lakh: No tax

₹2.5 lakh to ₹5 lakh: 5%

₹5 lakh to ₹10 lakh: 20%

Above ₹10 lakh: 30%


What is the difference between a tax deduction and a tax exemption?

A tax deduction reduces your taxable income (e.g., deductions under Section 80C), while a tax exemption excludes certain income from taxation (e.g., HRA exemption).


What is the due date for filing income tax returns?

The due date for filing individual income tax returns is usually July 31st. However, it may vary, so always check the latest updates.


What is Form 16?

Form 16 is a certificate issued by an employer to employees, providing details of their salary, TDS deducted, and other relevant information.


What is the penalty for late filing of income tax returns?

If you miss the deadline, you may face a penalty of ₹5,000 (increased for later delays).


What is the difference between short-term capital gains (STCG) and long-term capital gains (LTCG)?

STCG arises from the sale of assets held for less than 24 months, while LTCG arises from assets held for more than 24 months.


What are the tax benefits of investing in a Public Provident Fund (PPF)?

PPF offers EEE (Exempt-Exempt-Exempt) status, meaning contributions, interest, and withdrawals are tax-free.


Remember, staying informed about tax laws and regulations is crucial.



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