Income tax, in plain English
Short, practical guides to filing a routine Indian income-tax return — regimes, Form 16, ITR forms and deductions. Independent software by MaxLeaf; not tax advice.
NPS Tax Benefits: Section 80CCD(1B) & 80CCD(2)
The extra ₹50,000 under 80CCD(1B), your own contribution under 80CCD(1), and why 80CCD(2) on employer NPS is one of the few deductions that survives the New regime.
Read guide → e-VerifyHow to e-Verify Your Income Tax Return
The six ways to verify — Aadhaar OTP, net banking, bank/demat EVC, ATM and DSC — the 30-day rule, and the ITR-V postal fallback. An unverified return doesn't count.
Read guide → ReturnsBelated, Revised & Updated ITR Returns
Your three after-the-deadline routes — belated (139(4)), revised (139(5)) and updated / ITR-U (139(8A)) — with windows, the 234F late fee, and which one fits.
Read guide → RebateSection 87A Rebate: Is Income up to ₹12 Lakh Tax-Free?
How the rebate makes income up to ₹12 lakh tax-free under the New regime, the ₹12.75 lakh salaried figure, marginal relief, and the capital-gains catch.
Read guide → RegimesOld vs New Tax Regime: How to Decide (AY 2026-27)
The New regime is now the default. Lower slab rates but fewer deductions — here's how to work out which one actually costs you less.
Read guide → Form 16How to Read Your Form 16: Part A vs Part B
What every box on your Form 16 means, what to cross-check, and how it maps to your income-tax return.
Read guide → ITR formsITR-1 vs ITR-4 (Sugam): Which Form Should You Use?
Salaried with a Form 16, or running a small business or profession on presumptive taxation? Here's how to pick the right form.
Read guide → DeductionsSection 80C vs 80D: What's the Difference?
80C is investments (₹1.5 lakh), 80D is health insurance — compared side by side, plus 80CCD(1B), 80E, 80G and the New-regime catch.
Read guide → HRAHRA Exemption Explained: How Much Rent Is Tax-Free?
The least-of-three rule, what counts as salary, metro vs non-metro, and the rent receipts you need.
Read guide → Advance taxAdvance Tax & Section 234B / 234C Interest
When you must pay advance tax, the quarterly due dates, and how 234A/234B/234C interest is charged.
Read guide → 26AS & AISForm 26AS vs AIS: Why They Must Match
What each statement contains, how they differ, and why your return should reconcile with both.
Read guide → SalaryStandard Deduction & Salary Exemptions
The flat standard deduction plus HRA, LTA and the other salary exemptions — and how they differ by regime.
Read guide → Home loanSection 24(b): Home-Loan Interest Deduction
The ₹2 lakh self-occupied cap, let-out rules, pre-construction interest, and the New-regime catch.
Read guide → Capital gainsCapital Gains Basics: Which ITR Form Do You Need?
Short-term vs long-term, equity vs property, and why capital gains usually mean ITR-2 or ITR-3.
Read guide → CryptoCrypto Tax in India: 30% Tax & 1% TDS on VDAs
A flat 30% on gains, 1% TDS on transfers, no loss set-off, and why crypto means ITR-2 or ITR-3 — the VDA rules in plain English.
Read guide → PresumptivePresumptive Taxation: 44AD vs 44ADA vs 44AE
Who qualifies, the income percentages, the catches, and how it's filed on ITR-4.
Read guide → NRINRI Income Tax in India: The Basics
How residential status decides what you're taxed on, India-source income, TDS, DTAA and the right ITR.
Read guide → SlabsIncome Tax Slabs for AY 2026-27 (Old vs New)
Both regimes' slab rates, the 87A rebate (zero tax up to ₹12 lakh under the New regime), surcharge and cess.
Read guide → Due datesITR Filing Due Dates for AY 2026-27
When to file (31 July and beyond), belated/revised deadlines, and the late fee & interest if you miss them.
Read guide → FilingHow to File Your ITR Online: Step by Step
From gathering documents to picking the form and regime, preparing the return, uploading and e-verifying.
Read guide → RefundsHow to Check Your Income Tax Refund Status
Where to check, what each status means, and the usual reasons a refund gets delayed.
Read guide →