Artho Shots
400 Words to Sharpen Your personal finance Skills

#408 – Reverse Charge TDS in Specific Service Payments
Reverse charge TDS in specific service payments in India can be confusing. Many taxpayers mix up obligations under indirect tax law and income‑tax law. This guide explains reverse charge under

#407 – Understanding ITC Reversal Under Rule 42 & 43
Input tax credit (ITC) reversal under Rule 42/43 ensures businesses claim only eligible credits. In India, many businesses mix taxable and exempt supplies. In such cases, the credit must be

#406 – Understanding ICDS (Income Computation and Disclosure Standards)
Understanding ICDS is essential for anyone who deals with business income, tax filings, or financial reporting. These standards guide how taxpayers compute taxable income under the Income Tax Act. They

#405 – Reverse Charge Mechanism (RCM)
Reverse charge mechanism (RCM) shifts the burden of paying GST from the supplier to the recipient. This unusual provision helps widen the tax net and ensures compliance from unorganized or

#404 – Blocking of ITC: What It Means for Businesses
Blocking of ITC has become a major concern for businesses in India under the GST system. Companies rely on Input Tax Credit to manage working capital and maintain healthy cash

#403 – How Input Tax Credit Impacts Pricing
Input tax credit plays a major role in how businesses decide the final price of goods and services in India. It helps firms reduce tax costs, improve cash flow, and

#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