Deepak Kumar Chopra, a Chartered Accountant, having experience of 4 years in Income Tax, GST and Audit & Assurance. He is dedicated to providing professional, reliable and practical financial, taxation, audit and compliance solutions to individuals and businesses. His professional approach focuses on accuracy, transparency, timely compliance and value-driven advisory. He believes in building long-term professional relationships through integrity, confidentiality, technical excellence and client-focused service. His deep knowledge and strategic insights have been crucial in shaping Filing Saarthi approach to tax research, operations and client solutions, driving the company’s continued success.
Understand Schedule III of the CGST Act and the transactions treated as neither supply of goods nor supply of services, including sale of land, employee services, partner remuneration, insurance transactions and inter-State movement of goods.
Understand the TDS provisions on the sale of immovable property under the Income-tax Act, 2025, including the 1% TDS rate, ₹50 lakh threshold, Section 393, Form 141 and Schedule B compliance requirements.
The Income-tax Act, 2025 marks a major reform in India’s direct tax framework, replacing the Income-tax Act, 1961 with a simpler and more structured law. This blog highlights the key changes, section-wise comparison, and major benefits of the new Act for taxpayers and businesses.