Resources
Articles & Insights
Practical articles and professional insights on income tax, GST, accounting, corporate finance, investments and business.
5 items
Presumptive taxation for small businesses and professionals (44AD and 44ADA)
How presumptive schemes work, who is eligible and what the turnover limits are.
Pending review1 min read→Capital gains tax after Budget 2024: rates and holding periods
New capital gains rates and holding periods for transfers on or after 23 July 2024, with examples.
Pending review1 min read→GST rate rationalisation from 22 September 2025
GST moved to two main slabs of 5% and 18%, with 40% for specified goods. What businesses need to check.
Pending review1 min read→Income-tax Act, 2025: what changes from 1 April 2026
The new Act replaces the 1961 Act with simpler language and renumbered sections. Here is what changes and what stays the same.
Pending review1 min read→Old vs new tax regime: which one should you choose?
How the two regimes compare for FY 2025-26 and Tax Year 2026-27, with worked examples and common mistakes.
Pending review1 min read→Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.