Artho Shots
400 Words to Sharpen Your personal finance Skills

#402 – How to Claim Input Tax Credit
Input tax credit is a crucial benefit under GST that helps Indian businesses reduce their tax burden. t helps businesses reduce tax costs and improve cash flow. However, many taxpayers

#401 – The Impact of GST on Income Tax
GST plays a crucial role in shaping how income tax functions in India. While GST itself does not directly change income tax rates, it influences income tax outcomes across individuals

#400 – How Taxation Differs for Intraday and Swing Trading
Intraday and swing trading are popular strategies in India’s stock market, but their taxation differs significantly under the Income Tax Act, 1961. Understanding these differences is crucial for traders. Intraday

#399 – Tax Treatment of CSR Expenditure
Corporate Social Responsibility (CSR) is mandatory under Section 135 of the Companies Act, 2013 for companies meeting certain thresholds. As more firms commit to social responsibility, it becomes vital to

#398 – Income Tax for NGOs and Charitable Trusts
India has over 3.3 lakh registered NGOs and trusts (per NITI Aayog 2025). While most people believe charitable organisations pay zero tax, the reality is far stricter after the Finance

#397 – What is InvIT
InvIT – Infrastructure Investment Trust – is India’s revolutionary way to invest in roads, power transmission lines, telecom towers, pipelines, and other infrastructure assets. Launched in 2014 and listed since

#396 – Tax on Insurance Policy Maturity Proceeds
Budget 2023 completely changed the tax treatment of life insurance maturity proceeds. lakhs of policies are maturing every month under the new rules. Here’s exactly how much tax you will

#395 – Taxation on Royalties from Books, Music, or Patents
Taxation on royalties from books, music, or patents in India under the Income Tax Act, 1961, rewards creators while ensuring compliance. Authors, musicians, and inventors can claim deductions, but rules

#394 – Tax Planning for REIT Investors
Tax planning for REIT investors in India starts with understanding how different income streams from a Real Estate Investment Trust (REIT) are taxed. REIT investing can be attractive, but tax