Finclar Insights — Finclar Team https://www.finclartax.com/authors.html#direct-tax Long-form Indian direct-tax, capital-gains, ITR, NRI and audit briefs from the Finclar Team at Finclar — Tax & Compliance, Chennai. en-IN © 2026 Finclar Thu, 15 May 2026 18:00:00 +0530 Sec 54 vs Sec 54F vs Sec 54EC — capital gains exemption decision treehttps://www.finclartax.com/insights/section-54-vs-54f-vs-54ec-capital-gains.htmlhttps://www.finclartax.com/insights/section-54-vs-54f-vs-54ec-capital-gains.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamSec 54 / Sec 54F / Sec 54EC ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 — which form for which scenariohttps://www.finclartax.com/insights/itr-1-vs-itr-2-vs-itr-3-which-form.htmlhttps://www.finclartax.com/insights/itr-1-vs-itr-2-vs-itr-3-which-form.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamITR forms Sec 80D — health insurance deduction, with senior parent + super-seniorhttps://www.finclartax.com/insights/section-80d-health-insurance-deduction.htmlhttps://www.finclartax.com/insights/section-80d-health-insurance-deduction.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamSec 80D AIS / TIS reconciliation — the 7 mismatches that trigger Sec 143(1) noticeshttps://www.finclartax.com/insights/ais-tis-reconciliation-7-mismatches.htmlhttps://www.finclartax.com/insights/ais-tis-reconciliation-7-mismatches.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamAIS / TIS Sec 44ADA presumptive scheme — when professionals should NOT opthttps://www.finclartax.com/insights/section-44ada-presumptive-professionals.htmlhttps://www.finclartax.com/insights/section-44ada-presumptive-professionals.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamSec 44ADA Sec 10(13A) HRA exemption — rent receipts, landlord PAN, and the 1-lakh caphttps://www.finclartax.com/insights/hra-section-10-13a-rent-receipts.htmlhttps://www.finclartax.com/insights/hra-section-10-13a-rent-receipts.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamHRA Faceless assessment under Sec 144B — the e-proceedings walk-throughhttps://www.finclartax.com/insights/faceless-assessment-144b-procedure.htmlhttps://www.finclartax.com/insights/faceless-assessment-144b-procedure.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamFaceless assessment Sec 139(8A) ITR-U updated return — when to file (and when not to)https://www.finclartax.com/insights/section-139-8a-itr-u-updated-return.htmlhttps://www.finclartax.com/insights/section-139-8a-itr-u-updated-return.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamITR-U Sec 80G donation deduction — the 50% vs 100% bucket maphttps://www.finclartax.com/insights/section-80g-donation-buckets.htmlhttps://www.finclartax.com/insights/section-80g-donation-buckets.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamSec 80G Senior citizens — the FY 25-26 tax-saving checklist for 60+https://www.finclartax.com/insights/senior-citizen-tax-savings-checklist.htmlhttps://www.finclartax.com/insights/senior-citizen-tax-savings-checklist.htmlThu, 15 May 2026 15:00:00 +0530Finclar TeamSenior citizens Sec 44AB tax audit — who's required, and who isn'thttps://www.finclartax.com/insights/section-44ab-tax-audit-triggers.htmlhttps://www.finclartax.com/insights/section-44ab-tax-audit-triggers.htmlWed, 14 May 2026 13:00:00 +0530Finclar TeamAudit · Direct Tax Sec 234C advance tax interest — quarter by quarterhttps://www.finclartax.com/insights/section-234c-advance-tax-interest.htmlhttps://www.finclartax.com/insights/section-234c-advance-tax-interest.htmlWed, 14 May 2026 12:00:00 +0530Finclar TeamDirect Tax · Compliance Finance Act 2025 — 14 changes to act on for FY 25-26https://www.finclartax.com/insights/finance-act-2025.htmlhttps://www.finclartax.com/insights/finance-act-2025.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamFinance Act 2025 Sec 87A at ₹12 lakh — what FA 2025 actually changedhttps://www.finclartax.com/insights/section-87a-rebate-12-lakh.htmlhttps://www.finclartax.com/insights/section-87a-rebate-12-lakh.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamFA 2025 · Salaried Sec 80CCD(2) — Employer NPS at 14% in the new regime from FY 2024-25https://www.finclartax.com/insights/section-80ccd2-employer-nps.htmlhttps://www.finclartax.com/insights/section-80ccd2-employer-nps.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamFA 2025 · NPS Sec 24(b) — home loan, self-occupied vs let-outhttps://www.finclartax.com/insights/section-24b-home-loan-self-vs-let-out.htmlhttps://www.finclartax.com/insights/section-24b-home-loan-self-vs-let-out.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamHome Loan · Old Regime CGAS — park capital gains before the Sec 54 deadlinehttps://www.finclartax.com/insights/cgas-capital-gain-account-scheme.htmlhttps://www.finclartax.com/insights/cgas-capital-gain-account-scheme.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamCapital Gains F&O income — taxed as business, not capital gainhttps://www.finclartax.com/insights/fno-business-income-treatment.htmlhttps://www.finclartax.com/insights/fno-business-income-treatment.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamF&O · ITR-3 Sec 194-IA property buyer's TDS checklisthttps://www.finclartax.com/insights/section-194ia-property-buyer-checklist.htmlhttps://www.finclartax.com/insights/section-194ia-property-buyer-checklist.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamProperty TDS Sec 194-IB tenant rent TDShttps://www.finclartax.com/insights/section-194ib-rent-tds-tenant-guide.htmlhttps://www.finclartax.com/insights/section-194ib-rent-tds-tenant-guide.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamRent TDS Sec 194T — firm-to-partner TDS from 1-April-2025https://www.finclartax.com/insights/section-194t-firm-partner-tds.htmlhttps://www.finclartax.com/insights/section-194t-firm-partner-tds.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamFA 2024 · TDS NRI residency — the 60 / 120 / 182-day rulehttps://www.finclartax.com/insights/nri-residency-60-120-day-rule.htmlhttps://www.finclartax.com/insights/nri-residency-60-120-day-rule.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamNRI · Residency Form 67 — foreign tax credit common mistakeshttps://www.finclartax.com/insights/form-67-ftc-common-mistakes.htmlhttps://www.finclartax.com/insights/form-67-ftc-common-mistakes.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamFTC · DTAA PAN-Aadhaar inoperative — the cascadehttps://www.finclartax.com/insights/pan-aadhaar-inoperative-consequences.htmlhttps://www.finclartax.com/insights/pan-aadhaar-inoperative-consequences.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamPAN · Compliance Schedule FA disclosure traphttps://www.finclartax.com/insights/schedule-fa-foreign-asset.htmlhttps://www.finclartax.com/insights/schedule-fa-foreign-asset.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamNRI · BMA 2015 Sec 115QA buyback shift after 1-Oct-2024https://www.finclartax.com/insights/buyback-tax-shift.htmlhttps://www.finclartax.com/insights/buyback-tax-shift.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamFA 2024 Old vs new regime — how to pick for FY 25-26https://www.finclartax.com/insights/old-vs-new-regime.htmlhttps://www.finclartax.com/insights/old-vs-new-regime.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamDirect Tax 9 ITR filing mistakes that trigger 143(1) noticeshttps://www.finclartax.com/insights/itr-filing-mistakes.htmlhttps://www.finclartax.com/insights/itr-filing-mistakes.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamITR Filing your first ITR — beginner's walk-throughhttps://www.finclartax.com/insights/first-itr-beginner-guide.htmlhttps://www.finclartax.com/insights/first-itr-beginner-guide.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamBeginner · ITR March year-end tax planning — 18 actions before 31 Marchhttps://www.finclartax.com/insights/year-end-tax-checklist.htmlhttps://www.finclartax.com/insights/year-end-tax-checklist.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamYear-end The founder's complete guide to ESOPs in Indiahttps://www.finclartax.com/insights/esop-founder-guide.htmlhttps://www.finclartax.com/insights/esop-founder-guide.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamESOP · Startup Crypto / VDA taxation in Indiahttps://www.finclartax.com/insights/crypto-vda-tax.htmlhttps://www.finclartax.com/insights/crypto-vda-tax.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamVDA · Crypto MSME Sec 43B(h) — the 15-day rulehttps://www.finclartax.com/insights/msme-43b-h.htmlhttps://www.finclartax.com/insights/msme-43b-h.htmlWed, 14 May 2026 10:00:00 +0530Finclar TeamMSME