Artho Shots
400 Words to Sharpen Your personal finance Skills

#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

#393 – What Is REIT
REIT – Real Estate Investment Trust – is often called “mutual fund for real estate”. Launched in India in 2019, REITs have grown to over ₹1 lakh crore in assets

#392 – Common Myths About Income Tax
Income tax in India — many myths swirl around this phrase. These myths lead to wrong assumptions, missed filings, or compliance issues. In this article, we debunk some common misunderstanding.

#391 – Taxation on Earnings from Gaming
Online gaming earnings attract tax — and understanding the rules matters for every gamer. Earnings from online games, e-sports, and fantasy sports have become a significant income source. However, the