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LTA Leave Travel Allowance India: claim twice per 4-year block, domestic only, travel fare exempt. Block 2022-2025 + 2026-2029, carry-forward, worked example.

Section 80DD (dependent disability), 80U (self disability), 80DDB (specified illnesses): fixed and actual-expense deductions, eligibility, documentation, old regime only.

Capital Gains Account Scheme: park property sale proceeds for Section 54/54F reinvestment exemption. Two account types, withdrawal rules, worked example.

Senior citizen tax benefits FY 2026-27: Rs 3L exemption (Rs 5L super seniors), 80TTB Rs 50K, 80D Rs 50K, no advance tax, SCSS, simpler ITR.

Section 80G charitable donations: 50 or 100 percent deduction. 80GGA scientific research. 80GGC political party. Rs 2,000 cash limit. Old regime only.

Section 194-IB requires tenants paying rent above Rs 50K/month to deduct 5% TDS. Form 26QC, Form 16C, deadlines, penalties, HRA connection.

EPF withdrawal before 5 years continuous service is fully taxable + 80C reversal trap. TDS rates, exceptions, transfer vs withdraw, partial withdrawal life events.

HUF as separate tax entity in India: own PAN, exemption, 80C, 80D. Formation steps, eligible income, Rs 1L+ tax savings, common mistakes.

NRI taxation in India: residential status tests, NRE/NRO/FCNR account taxation, DTAA benefits, Form 67 FTC, property sale TDS, common mistakes.

FD interest is fully taxable at slab rate. Bank TDS 10% above Rs 40K (Rs 50K seniors). 80TTA does not cover FD; 80TTB does. Reporting + traps.

Section 80E education loan interest deduction: no upper cap, 8-year window from repayment start. Eligibility, worked example, old regime only.

Section 56(2)(x): gifts above Rs 50K aggregate per year from non-relatives are taxable. Relatives list, wedding exemption, inheritance, Rs 269ST cash limit, ITR reporting.