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Neeraj Agarwala

ARTICLES BY NEERAJ AGARWALA

WhatsApp chats cannot be treated as reliable evidence unless supported by documentation, statements, or cash movement that clearly establish the transaction.

WhatsApp chats rarely hold as evidence in income tax cases, say tribunals

3 min read . 02 Dec 2025

The amendments to Section 17(2) mark an important step in rationalizing the taxation of perquisites.

Income tax: What a higher threshold on perquisites means for employees

3 min read . 25 Aug 2025

Under Budget 2025's proposal, an updated tax return will attract an additional tax depending on when it is filed.

Updated tax returns: Budget 2025 offers a wider window to report omitted income

3 min read . 02 Feb 2025

A uniform tax rate for various types of investment income—such as interest, dividends, and capital gains—could further level the playing field. (Image: Pixabay)

Can India transition to a single income tax rate?

4 min read . 20 Jan 2025

In a margin trading facility arrangement, the broker essentially provides a loan to purchase securities. (iStock)

How gains through margin trading facility transactions are taxed in India

4 min read . 08 Dec 2024

The surge in these notices is largely due to the Income Tax Department's heightened focus on compliance.

There's been a surge in income tax notices. Here's why, and how to respond.

3 min read . 10 Sept 2024

Derivatives are financial contracts that derive value from underlying assets. . (Photo: Mint)

Budget may hike tax on F&O trading. Here's what it could mean

3 min read . 01 Jul 2024

In India, depending on the holding period, capital gains are classified into two categories: Short-term and long-term. Both attract different tax rates.

Why retail investors want to see a change in the capital gains tax regime

3 min read . 18 Jun 2024

If your spouse has contributed to the purchase of the property from her own funds, then the proportionate income should also be declared in the income tax return of the spouse.

Tax implications for joint property owners

2 min read . 07 Apr 2024

Any tax obligation would arise only upon the eventual sale of the house property in the future. (iStockphoto)

What is the taxability for inherited assets?

2 min read . 17 Mar 2024

There are specific exceptions to the Section 56 of the Income Tax Act, including gifts received from relatives.

Tax implications, benefits of gifting shares to children

1 min read . 25 Feb 2024

The capital gains from the sale of the residential property must be invested in the purchase or construction of another residential property in India. (iStockphoto)

Understanding tax liability on property sale

2 min read . 18 Feb 2024

While the act of receiving gifts itself is not a taxable event, the income tax department may scrutinize large deposits in a bank account.

Weddings and tax implications of cash gifts

1 min read . 11 Feb 2024

Additionally, expenses related to physiotherapy and attendant care may also be claimed as medical expenses. (iStockphoto)

Can I claim tax benefit on medical costs?

2 min read . 21 Jan 2024

According to the provisions outlined in the EPF Act and its rules, the transfer of PF balance is permissible only between two PF accounts. (Photo: Mint) (MINT_PRINT)

Should I withdraw my PF account corpus?

2 min read . 07 Jan 2024

The excess amount over the face value represents expenses incurred for earning the interest income and therefore can be claimed as a deduction. (istockphoto)

How is the profit on my bond sale taxed?

2 min read . 10 Dec 2023

The tax treatment of spouses is consistent, regardless of whether they are working or homemakers. (istockphoto)

Tax implication in transactions between spouses

3 min read . 06 Nov 2023

As per Income Tax Act, any expenditure incurred wholly and exclusively for the purpose of business or profession should be allowed as a deduction in the computation of taxable income from business or profession.

Are subscriptions to OTT platforms tax deductible?

3 min read . 23 Mar 2023

Key changes to note in AY2023-24 income tax forms

2 min read . 20 Feb 2023

Do you qualify for higher pension under employees’ provident fund?

3 min read . 15 Feb 2023