Chhajer Yash & Co.

Knowledge Centre

Free guides on tax, GST, corporate law, and regulatory matters, organised by topic across 15 subject areas. If there is a topic you would like covered, write to us at ychhajer17@gmail.com

1. Individual Taxation
Getting Started Income-Head: Salary Income-Head: House Property Income-Head: Other Sources
  • House Property: Overview (read)
  • Self Occupied Property
  • Let Out Property
  • Home Loan Interest & Principal
  • Joint Ownership
  • Interest Income (read)
  • Dividend Taxation (read)
  • Gifts (read)
  • Clubbing of Income (read)
  • Fixed Deposits
  • Bonds & Debentures
  • ULIP Taxation
  • Term Insurance & Tax Benefits
Income-Head: Business & Profession Deductions TDS Return Filing
  • Business Income (read)
  • Professional Income (read)
  • Presumptive Taxation (44AD, 44ADA) (read)
  • Freelancer & Consultant Taxation (read)
  • Content Creator & Influencer Taxation (read)
  • YouTube AdSense Taxation (read)
  • TDS: Basics (read)
  • Form 26AS, AIS & TIS (read)
  • Form 15G & 15H (read)
  • TDS on Salary & Professional Fees (read)
  • Section 194Q (read)
  • Form 16, 16A, 24Q & 27Q
Notices, Appeals & Litigation Wealth & Succession
  • Intimation under 143(1) (read)
  • Scrutiny Assessment under 143(2) (read)
  • Faceless Assessment (144B) (read)
  • Reassessment (148) (read)
  • Show-Cause before Reassessment (148A) (read)
  • Refund Adjustment against Demand (245) (read)
  • Stay of Demand
  • Appeal to CIT(A) & Faceless Appeals (read)
  • Appeal to ITAT (read)
  • Appeal to High Court & Supreme Court
  • Penalty under 270A (read)
  • Penalties under the 271 Series
  • Prosecution Provisions
  • Search & Seizure (132)
  • Survey (133A)
  • Wills, Trusts & Succession Planning (read)
  • HUF Taxation
  • Partition of HUF
  • Hindu Succession Act
  • Intestate Succession
2. Business Taxation
Entity Selection Choosing a Structure Partnership & LLP Company Taxation
  • Partnership Firm vs LLP vs Company (read)
  • Which ITR Form for Your Business (read)
  • How Partnership Firms Are Taxed (read)
  • LLP Taxation (read)
  • Partner Remuneration (40b) (read)
  • Conversion to Company (read)
  • 115BAA vs 115BAB vs Regular (read)
  • MAT vs AMT (read)
  • Form 29B (MAT Report)
  • Buyback of Shares (read)
  • Dividend Declaration (taxation under Individual Taxation)
Trusts & NGOs GIFT City / IFSC Business Income Computation MSME
  • 12A/12AB Registration (read)
  • 80G Approval (read)
  • Anonymous Donations (115BBC) (read)
  • CSR Obligations
  • Form 10A, 10AB & 10AC
  • Form 10BD & 10BE
  • Section 80LA Tax Holiday (read)
  • Specified Fund & FPI Rates (read)
  • Business Trust Structures (taxation under Capital Gains & Property)
  • AIF Pass-Through Status (115UB) (read)
  • IFSC Unit Benefits
  • Form 64B, 64C & 64D
  • Depreciation
  • Section 40A Disallowances
  • Tax Audit: Applicability & Thresholds (44AB) (read)
  • Form 3CD
  • Form 3CA & 3CB
  • Udyam Registration
  • MSME Classification (Investment & Turnover)
  • 45-Day Payment Rule (43B(h)) (read)
  • MSME Samadhaan Portal
Loss Set-off
  • Business Loss Carry Forward
  • Unabsorbed Depreciation
3. GST
Getting Started Returns Input Tax Credit E-Invoicing & E-Way Bill
Refunds Notices & Litigation GST Audit Sector-Specific
  • GST Notices (read)
  • Demand & Recovery (read)
  • Appeals (First Appellate Authority, Tribunal) (read)
  • Reconciliation (GSTR-9C)
  • Annual Return Audit
4. NRI & International Tax
Residential Status Accounts & Banking FEMA DTAA
  • Under FEMA (read)
  • Under the Income Tax Act (see Individual Taxation)
  • RNOR Status
  • RNOR Planning
  • NRE vs NRO vs FCNR (read)
  • Closing Resident Accounts
  • PAN for NRIs (see Individual Taxation)
  • Liberalized Remittance Scheme (read)
  • Repatriation of Income & Assets (read)
  • Property Acquisition Rules
  • Form 15CA & 15CB
  • How DTAAs Work (read)
  • Tax Residency Certificate
  • Relief Methods (Exemption/Credit)
  • Key Treaty Provisions
NRI Taxation Property Moving Countries Foreign Assets & Transfer Pricing
  • Exempt Income for NRIs (read)
  • Special Provisions for NRIs (read)
  • Filing Return of Income (read)
  • Tax Exemption Certificate (read)
  • TDS on NRI Income
  • Capital Gains on Sale by NRI (see Capital Gains & Property)
  • TDS on Property: Resident vs NRI Seller (see Capital Gains & Property)
  • Repatriation of Sale Proceeds
  • Foreign RSUs & ESOPs (read)
  • Foreign Tax Credit (read)
  • Schedule FA Disclosure (read)
  • Transfer Pricing: Form 3CEB
  • Transfer Pricing Documentation
5. Capital Gains & Property
Property Shares & Securities Mutual Funds Gold & Other Assets
  • Capital Gains on Property (read)
  • Capital Gain Computation (read)
  • Buying Property
  • TDS on Property (194-IA)
  • Joint Development Agreements
  • Inherited Property (read)
  • Cost of Acquisition Rules (read)
  • Capital Gains: Rates and Computation (read)
  • Listed Shares (read)
  • Unlisted Shares
  • Bonus & Rights Shares
  • ESOP-linked Shares
Crypto & VDA REIT & InvIT Exemptions & Reinvestment Capital Loss Set-off
  • Taxation of Virtual Digital Assets (read)
  • TDS on Crypto (194S) (read)
  • Schedule VDA Reporting (read)
  • Capital Gains on Units (read)
  • Taxation of Distributions (read)
  • Return of Capital & Cost Basis (read)
6. Corporate Laws
Incorporation Annual Compliance & Audit Governance Secretarial
  • Incorporation: MOA, AOA, DIN & DSC (read)
  • Types of Companies
  • Annual Compliance for Companies (read)
  • Annual Filings (MGT-7, AOC-4)
  • Board Meetings
  • ROC Compliance Calendar
  • Statutory Audit & Auditor Rotation
  • Internal Audit: Applicability & Scope
Winding Up
  • Winding Up a Company (read)
  • Voluntary Strike-off (Fast Track Exit)
  • Liquidation