The identifiers, filing requirements, and form selection decisions that every Indian taxpayer must get right before anything else. Covers all seven ITR forms, the five heads of income, and Old vs New Regime slab rates.

Residential status is the single most consequential classification in Indian income tax — determining whether worldwide income or only Indian-source income is taxable, which ITR form you can use, and what foreign disclosure obligations apply.

Indian tax law classifies all income into five distinct heads — each with its own computation rules, deductions, and tax treatment. Covers the full GTI-to-net-tax framework, set-off and carry-forward rules, classification edge cases, clubbing, exempt income, and AIS reconciliation.

Section 80C, 80D, 80E, 80G, and others

Slabs, rebate, and surcharge mechanics; worked examples at ₹15L and ₹30L; the Section 87A capital gains trap; switching rules; and the step-by-step decision framework

The mathematics of computing your Indian income tax — line by line, from Total Income through the final number you owe

TDS across salary, interest, professional fees, rent, and property; the TCS framework under Section 206C; Form 15G/15H to avoid deduction; and step-by-step reconciliation of Form 26AS, AIS, and TIS before filing

Quarterly advance tax instalments and due dates, the ₹10,000 threshold and senior citizen exemption, Section 234C/234B/234A interest calculations, self-assessment tax settlement before filing, and Challan 280 payment mechanics

Step-by-step ITR filing on the income tax portal, e-verification methods and the 30-day window, refund processing timelines and status tracking, Section 143(1) intimation scenarios, defective return and scrutiny assessment responses, and the three correction mechanisms — Revised Return, ITR-U, and Rectification