Explore

Bringing an iPhone 18 Pro or iPhone 17 From Dubai or the US: What Indian Customs Charges Under the Baggage Rules 2026 (Rs 75,000 Allowance, 35% on the Rest, Worked Examples)

Sachin Mohite
A resident flying into India gets Rs 75,000 of articles duty-free; a new iPhone above that pays 35% basic customs duty on the excess, with no surcharge and no IGST. The "10% from April" rate is for post and courier, not airports. Worked figures for the iPhone 18 Pro from Dubai and the US, and the iPhone 17.

'Digital Arrest' Scam Hits 72-Year-Old Sikar CA: Rs 1.03 Crore Lost in 24 Days — How the Fraud Works, and Why Police, CBI or ED Never Arrest Anyone on a Video Call

TaxSocial Editorial Team
A 72-year-old CA in Sikar lost Rs 1.03 crore in a 24-day digital-arrest scam (Patrika, May 2026). Fake CBI/ED officers in uniform threatened him over a fake FIR via video call. 15 transactions later, the money was gone. There is no such thing as digital arrest in Indian law.

Freelancer and Gig Worker ITR for AY 2026-27 — Section 44ADA Presumptive Scheme, ITR-3 vs ITR-4 (Sugam), Advance Tax, and Tax Audit Triggers

TaxSocial Editorial Team
Freelancers and gig workers, AY 2026-27. Sec 44ADA presumptive: 50% deemed profit on receipts up to Rs 50L (Rs 75L if cash receipts ≤ 5%). Specified professions only (Sec 44AA(1)) — IT, legal, medical, accountancy etc. ITR-4 (Sugam) for presumptive (total income ≤ Rs 50L); ITR-3 otherwise. Advance tax in one shot by 15 March. Sec 44AB audit if you declare lower than 50% AND income exceeds basic exemption.

GST 2.0 by May 2026 — the 5% / 18% / 40% Slab Structure, Intermediary Services Zero-Rated, Post-Sale Discount Reset, New Invoice Series, and the 1 May Beverage Notification

GST 2.0 live since 22 Sep 2025: 0/5/18/40% slabs replaced 5/12/18/28+cess. Three April-2026 resets — intermediary services zero-rated (Sec 13(8)(b) IGST omitted), post-sale discount via credit note + ITC reversal (Sec 15/34), mandatory fresh invoice series. Plus 1 May beverage notification.

Help

Search for articles and users. Use filters to find content by tax field or topic.

Visit Help Center

View Plans