Artho Shots
400 Words to Sharpen Your personal finance Skills

#312 – Perquisites and Their Taxation
What are perquisites and how are they taxed in India? Perquisites, or “perks,” are benefits provided by employers to employees beyond salary, such as housing or car facilities. With India’s

#310 – Understanding Fractional Shares
What are fractional shares in India, and why are they generating buzz? With 34.5 million demat accounts opened in FY22, per Stockal, and mutual fund AUM at ₹59.31 lakh crore

#308 – Section 54F: Capital Gains Exemption
Section 54F of Income Tax Act in India offers tax relief on long-term capital gains from selling non-residential assets by reinvesting proceeds into residential property. With real estate transactions rising—housing

#307 – Clubbing of Income under Section 64
Clubbing of income under Section 64 of Income Tax Act in India prevents tax evasion by attributing income earned by certain family members or entities to the taxpayer. Understanding these

#306 – Life Insurance Policy Taxation
Life insurance policy taxation in India offers significant tax benefits, making insurance a vital financial tool for protection and savings. However, recent tax changes have altered the landscape. How are

#305 – Section 54B: Capital Gain on Sale of Agricultural Land
Section 54B capital gain on sale of agricultural land in India offers tax relief for farmers and individuals selling agricultural land by reinvesting proceeds into new agricultural land. With rising

#304 – Tax Loss Harvesting: Optimize Your Investments
Tax loss harvesting in India is a strategic approach to minimize tax liability by selling investments at a loss to offset capital gains. This tactic is gaining traction. How does

#303 – Types of Registration under GST
The types of registration under GST cater to diverse business needs, thus ensuring compliance with the GST regime. With GST collections reaching ₹2.10 lakh crore in April 2024, understanding these

#302 – Alternative Investment Funds:
Alternative Investment Funds in India (AIFs) are reshaping wealth creation for high-net-worth individuals (HNIs) by offering exposure to non-traditional assets like private equity, real estate, and hedge funds. IFs have