AM
Aarav Mehta, CA
Chartered Accountant — Tax & Compliance Lead
11+ years experienceInstitute of Chartered Accountants of India (ICAI)
11+
Years
138
Articles
1
Practice area
About Aarav
Aarav is a Chartered Accountant with over a decade of experience advising salaried individuals, NRIs, and startup founders on Indian income tax, international tax treaties (DTAA), and ITR filing. He has handled complex cases involving ESOPs, RSUs, capital gains on foreign stocks, and Section 195 withholding. Aarav reviews all tax-related content on Oquilia for accuracy against current Finance Act provisions.
Credentials & Certifications
- • Chartered Accountant (ICAI Member)
- • Certified in DTAA & Transfer Pricing
Areas of focus
taxnricorporate
The column
All articles by Aarav Mehta
138 published articles across 1 practice area, A–Z.
Tax (138)
- 30 Days to e-Verify: What Happens If You Miss the ITR Verification Deadline
- Advance Tax for AY 2026-27: The Rs 10,000 Threshold, Four Instalment Dates, and Interest Under 234B/234C
- Advance tax FY 2026-27: the four instalments, the 234B/234C interest math, and presumptive scheme exemption
- Advance Tax Instalments Under Section 211: The 15/45/75/100 Schedule and the 234C Interest Risk
- AIS vs Form 26AS for FY 2024-25: reconciliation playbook for ITR filers
- An Inoperative PAN Costs You: PAN-Aadhaar Linking, the Rs 1,000 Fee and the TDS/Refund Fallout
- Can You File ITR-1 Sahaj? The Eligibility Rules and Disqualifiers for AY 2026-27
- Can You File ITR-1 Sahaj? The Rs 50 Lakh Income Cap and the Disqualifiers Most People Miss
- Check Your AIS Before Filing: Why the Annual Information Statement Catches Income Form 26AS Misses
- CIT(A) appeal under Section 246A: filing fee, 30-day clock, condonation, and 20% stay rule
- Condonation of Delay in ITR Filing: Section 119(2)(b) Application and Genuine Hardship Test
- Cost Inflation Index for FY 2025-26 notified at 376 (Notification 70/2025) for capital gains indexation
- CPC refund failed: Bank pre-validation and refund reissue request steps
- Defective Return Notice Section 139(9): What Triggers It and the 15-Day Response Window
- e-Pay Tax on the Income Tax Portal: How to Generate a Challan (CRN), Its 15-Day Validity, and Which Payment Modes Work
- E-Verify Your ITR Within 30 Days: Deadline Rules, Methods and What Happens If You Miss It
- Faceless Assessment Scheme: CBDT 2024 Procedure Walkthrough and Taxpayer Rights
- Faceless assessment under Section 144B: your rights, the response timelines, and when video conferencing is mandatory
- Faceless e-Proceedings: how to respond to department notices without ever meeting an officer
- Filed an Updated Return (ITR-U)? How to Respond to a Defective Notice on a 139(8A) Return
- Filing a Section 154 Rectification Request: Types, Steps and Common Mistakes to Fix
- Form 10-IEA Explained: How Business and Professional Income Earners Opt Out of the New Tax Regime
- Form 10IE Old vs New Regime Switch: Rules for Salaried vs Business Income FY 2025-26
- Form 26AS vs AIS vs TIS: How to reconcile the three statements before filing ITR
- Form 26AS vs AIS vs TIS: Three-Way Reconciliation Before Filing Your ITR This Year
- Form 26AS vs AIS: What Each Statement Shows and Why You Need Both at Tax Time
- Got a Defective Return Notice u/s 139(9)? The 15-Day Window, Response Steps, and What Happens If You Ignore It
- Got a Defective Return Notice u/s 139(9)? You Have 15 Days to Fix It on the e-Filing Portal
- Got a defective return notice under Section 139(9)? You have 15 days to fix it on the portal
- How to file a Section 154 rectification request online when a 143(1) intimation has a mistake apparent from record
- How to raise a refund reissue request on the e-filing portal when an income tax refund failed to credit
- How to read your Section 143(1) intimation: line-by-line reconciliation guide for FY 2024-25 returns
- How to respond to a defective return notice under Section 139(9) within the 15-day window on the e-filing portal
- How to Respond to a Section 143(1)(a) Prima Facie Adjustment Intimation on the e-Filing Portal
- How to respond to a Section 143(1)(a) prima facie adjustment notice through e-Proceedings on the income tax portal
- How to respond to an outstanding demand and a Section 245 refund-adjustment intimation on the income tax portal
- HRA exemption Section 10(13A) read with Rule 2A: the three-formula test and the rent receipt evidence
- Intimation u/s 143(1)(a): How to Respond to CPC Prima Facie Adjustments via e-Proceedings
- ITR e-Verification 30-Day Rule: Why Unverified Returns Are Treated As Never Filed
- ITR Refund Failed Due to Bank Account Validation: CBDT Process to Re-Validate and Re-Issue
- ITR Scrutiny Notice u/s 143(2): What It Means and How to Respond
- ITR-1 vs ITR-2: When Capital Gains And Foreign Assets Force An Upgrade To ITR-2
- ITR-U updated return: 48-month window and the 25/50/60/70% additional tax slabs
- ITR-U updated return: 48-month window, additional tax, and which AYs you can still file in May 2026
- ITR-U Updated Return: Section 139(8A) Window, Additional Tax 25% / 50% and Eligibility Bars
- Long-Term or Short-Term? The Holding Periods That Decide Your Capital Gains Tax in ITR-2
- LRS TCS relief: Section 206C(1G) threshold raised from Rs 7 lakh to Rs 10 lakh from 1 April 2025
- Missed the 30-Day ITR e-Verification Deadline? How Your Filing Date Changes and the Condonation Route
- Missed the ITR Deadline? Filing a Return After Condonation of Delay Under Section 119(2)(b)
- Mistake apparent in your intimation? Filing a Section 154 rectification request with CPC online
- Mistake in Your CPC Intimation? Filing a Rectification Request u/s 154 Online
- Mistake in Your Processed Return? Filing a Section 154 Rectification Request With CPC, Step by Step
- New regime standard deduction: salaried taxpayers get Rs 75,000 under section 16(ia) for FY 2025-26
- New Section 194T: 10% TDS on partner salary, interest and commission from firms effective 1 April 2025
- New vs Old Tax Regime: Which Deductions You Lose — HRA, 80C, 80D, 24(b) — and Which Survive
- Outstanding Tax Demand and a Section 245 Notice? Your Three Response Options on the e-Filing Portal
- Outstanding tax demand on your portal? How to agree, disagree fully, or dispute it in part
- PAN-Aadhaar linking under Rule 114AAA: inoperative consequences, Rs 1,000 fee, and reactivation timeline
- Read Your AIS Before Filing: How the Annual Information Statement Pre-Fills and Cross-Checks Your ITR
- Read Your AIS Before You File: What the Annual Information Statement Shows and How to Give Feedback
- Refund failed or not credited? How to raise a Refund Reissue request on the e-filing portal
- Refund Failed or Stuck? How to Check Status and Raise a Refund Reissue Request on the e-Filing Portal
- Refund Failed? How to Raise a Refund Reissue Request on the Income Tax e-Filing Portal
- Refund Failed? How to Raise a Refund Reissue Request on the Income Tax e-Filing Portal
- Responding to an Income Tax Notice via e-Proceedings: Seeking Adjournment and a Video Conference Hearing
- Revised ITR Section 139(5) vs Belated Section 139(4): Which to Choose When You Find an Error
- Rs 75,000 standard deduction in new regime FY 2025-26: who gets it, family pension corollary, and the salary anchor
- Scrutiny and Faceless Notices: Responding to Your Assessing Officer Through e-Proceedings
- Section 10(13A) HRA: The Three-Way Minimum Formula Walked Through With FY 2025-26 Numbers
- Section 112A: Rs 1.25 Lakh LTCG Exemption on Equity and the New 12.5% Rate After July 2024
- Section 115BAC slabs for FY 2025-26: revised new-regime rate bands and the Rs 75,000 standard deduction
- Section 139(8A) ITR-U Updated Return: Two-Year Window With Additional Tax Penalty
- Section 143(1) intimation vs 143(2) scrutiny notice: How to distinguish and respond
- Section 143(1) Intimation: 30-Day Response Window For Mismatch Adjustments And Rectification
- Section 144B faceless assessment: NaFAC structure and the VC personal hearing right
- Section 148 Reassessment Notice: New 3 vs 10-Year Time Limits Post Finance Act 2021
- Section 148 reassessment: The 3/5/10-year time limit framework post Finance Act 2021
- Section 154 rectification: when to file, the 4-year clock, and what counts as a mistake apparent from record
- Section 194A TDS on interest: Revised thresholds post Finance Act 2025
- Section 194N TDS on cash withdrawals: Rs 1 crore threshold, the non-filer 2%/5% trap, and PAN-Aadhaar interplay
- Section 194T: firms must deduct 10% TDS on partner salary, interest and bonus from 1 April 2025
- Section 197 lower / nil TDS certificate: when to apply, Form 13, and the validity period
- Section 24(b) home loan interest: Rs 2 lakh cap on self-occupied and the 5-year construction clock
- Section 24(b) Home Loan Interest: Rs 2 Lakh Self-Occupied Cap and the Carry-Forward Trap
- Section 24(b) home loan interest: Rs 2 lakh self-occupied cap, let-out without limit, and the 5-year construction trap
- Section 24(b) Self-Occupied Home Loan: Rs 2 Lakh Annual Interest Cap Mechanics
- Section 24(b): Claim Up to Rs 2 Lakh Home Loan Interest — But Only If You Stay in the Old Tax Regime
- Section 24(b): the Rs 2 lakh home-loan interest deduction on a self-occupied house and its conditions
- Section 245 Intimation: How to Respond When Your Refund Is Adjusted Against Outstanding Demand
- Section 245 Refund Adjustment: Why CPC Sets Off Refund Against Outstanding Demand With Notice
- Section 245 set-off of refund against demand: the 30-day window and how to fight an outdated demand
- Section 245: When IT Department adjusts refund against past-year outstanding demand
- Section 44AD Presumptive Tax for Small Business: 6% / 8% Rule and the Rs 2 Crore Threshold
- Section 44ADA presumptive scheme for professionals: 50% deemed profit, Rs 75 lakh threshold, and the no-deduction trade-off
- Section 54EC capital gains bonds: 6-month window, Rs 50 lakh annual cap, and 5-year lock-in
- Section 54F: Exempting LTCG from non-residential assets by reinvesting in one house
- Section 80C ELSS: How Three-Year Lock-In Beats Other Tax Savers In FY 2025-26
- Section 80C in FY 2025-26: Why It Disappears in the New Regime and What That Means for Your Tax Bill
- Section 80C: building the Rs 1.5 lakh deduction with PPF, ELSS, EPF, life insurance and tuition fees
- Section 80C: The Rs 1.5 Lakh Cap and Why 80CCC and 80CCD(1) Eat Into the Same Limit
- Section 80CCD(1B): the extra Rs 50,000 NPS deduction over the Rs 1.5 lakh 80C ceiling explained
- Section 80CCD(1B): The Rs 50,000 Extra NPS Deduction (Old Regime Only) and Why It Vanishes in New Regime
- Section 80CCD(2): employer NPS contribution deductible up to 14% of salary in the new tax regime
- Section 80D Health Insurance Deduction: Rs 25,000 / Rs 50,000 Caps Explained for FY 2025-26
- Section 80D Health Insurance Deduction: Rs 25,000 Base, Rs 50,000 for Senior-Citizen Cover
- Section 80D senior citizen medical insurance: Rs 50,000 parent deduction and Rs 5,000 preventive sub-limit
- Section 80D Senior Citizens: Rs 50,000 Health Insurance Plus Preventive Check Deduction
- Section 80D: claiming up to Rs 25,000 for family and Rs 50,000 for senior-citizen parents health premiums
- Section 80D: How Much Health Insurance Premium You Can Deduct — Rs 25,000, Rs 50,000 for Seniors, Rs 5,000 Health Check-up
- Section 80E Education Loan Interest: Why There Is No Upper Cap and the 8-Year Window
- Section 80E Education Loan: Eight-Year Deduction Window With No Upper Limit Cap
- Section 80EEB: Rs 1.5 lakh EV loan interest deduction and the closed sanction window
- Section 80G donations: 100%/50% categories, Rs 2,000 cash cap, and the 80G(5)(vi) certificate check
- Section 80TTA vs 80TTB savings interest deduction: which regime, which age, and the post-office co-op trap
- Section 80TTA vs 80TTB: Rs 10,000 Savings-Interest Break and the Bigger Senior-Citizen Deduction
- Section 80TTB Senior Citizens: Rs 50,000 Interest Deduction Covers FD SCSS Savings Accounts
- Section 80TTB: Rs 50,000 interest deduction exclusively for resident senior citizens
- Section 80TTB: Senior Citizens Get a Rs 50,000 Deduction on Bank, Post Office and FD Interest
- Section 87A Marginal Relief: How Taxpayers at Rs 12-12.75 Lakh Pay Almost Zero Tax (FY 2025-26)
- Section 87A Rebate FY 2025-26: How Old And New Regime Thresholds Differ Sharply Now
- Section 87A rebate FY 2025-26: how the new regime makes income up to Rs 12 lakh tax-free
- Section 87A rebate FY 2025-26: Rs 60,000 in new regime up to Rs 12 lakh, marginal relief, and the old regime Rs 12,500 split
- Section 87A Rebate FY 2025-26: Rs 60,000 Up To Rs 12 Lakh Income and the Marginal Relief Trap
- Section 87A rebate: Old regime Rs 5 lakh vs new regime Rs 12 lakh thresholds for FY 2025-26
- Standard Deduction for Salaried Taxpayers, AY 2026-27: Rs 50,000 in the Old Regime, Rs 75,000 in the New Regime
- Standard Deduction of Rs 75,000 in the New Tax Regime: What Salaried and Pensioners Should Know
- Standard Deduction Rs 75,000 in New Regime: What Changed in Budget 2025
- Tax Credit Mismatch 26AS vs AIS: How to Reconcile and Get Missing TDS Reflected
- TDS Not Showing in Form 26AS? How to Spot and Fix a Tax Credit Mismatch Before You File
- TDS Not Showing Up? Spotting and Fixing a Tax Credit Mismatch Against Form 26AS
- TDS Threshold Rationalisation in Budget 2025: New Limits for Section 194, 194A, 194I, 194J
- The 30-day ITR e-verification deadline: what happens if you verify late or not at all
- Updated Return (ITR-U) Under Section 139(8A): Who Can File, the 48-Month Window and Key Limits
- Verify Within 30 Days or Your ITR Doesn't Count: The E-Verification Timeline Rule
- What happens if you miss the 30-day deadline to e-verify your ITR, and how the date of filing is decided
- Where Is My Refund? Checking ITR Refund Status and Why Refunds Fail
- Why capital gains do not get the section 87A rebate even if your slab income is under the limit
- Wrong Entry in Your AIS? How to Submit Feedback So It Flows Into TIS and Pre-Fills Your Return
Editorial Policy
Aaravadheres to Oquilia's editorial policy: all financial content is based on primary sources (SEBI, IRDAI, RBI, CBDT notifications), reviewed by a qualified specialist before publication, and dated with a visible "Last updated" timestamp. Oquilia does not accept paid placements, affiliate fees, or sponsorships that would influence editorial positions.