{"id":8928,"date":"2026-01-13T05:09:40","date_gmt":"2026-01-13T05:09:40","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=8928"},"modified":"2026-01-13T05:24:48","modified_gmt":"2026-01-13T05:24:48","slug":"section-90-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/","title":{"rendered":"Who Can Claim Benefits Under Section 90 of Income Tax Act?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Purpose_of_Section_90_of_Income_Tax_Act\" title=\"Purpose of Section 90 of Income Tax Act\">Purpose of Section 90 of Income Tax Act<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Key_points\" title=\"Key points:\">Key points:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Who_Qualifies_as_a_Resident\" title=\"Who Qualifies as a Resident?\">Who Qualifies as a Resident?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Individuals_Eligible_for_Benefits\" title=\"Individuals Eligible for Benefits\">Individuals Eligible for Benefits<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Eligibility_Conditions\" title=\"Eligibility Conditions:\">Eligibility Conditions:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Businesses_Eligible_for_Relief\" title=\"Businesses Eligible for Relief\">Businesses Eligible for Relief<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Types_of_Income_Covered\" title=\"Types of Income Covered:\">Types of Income Covered:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Role_of_Double_Taxation_Avoidance_Agreements_DTAA\" title=\"Role of Double Taxation Avoidance Agreements (DTAA)\">Role of Double Taxation Avoidance Agreements (DTAA)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Common_Mistakes\" title=\"Common Mistakes:\">Common Mistakes:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Documentation_and_Compliance\" title=\"Documentation and Compliance\">Documentation and Compliance<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Compliance_Checklist\" title=\"Compliance Checklist:\">Compliance Checklist:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Practical_Indian_Examples\" title=\"Practical Indian Examples\">Practical Indian Examples<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Key_Takeaways_for_Businesses\" title=\"Key Takeaways for Businesses\">Key Takeaways for Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/section-90-of-income-tax-act\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>The section 90 of Income Tax Act has been enacted to avail relief from double taxation for Indian resident based on income sources of income received among other countries. The reason behind this provision is to ensure that tax paid in a foreign country gets either credited or exempted in the other country in order to avoid double taxation upon the same income. This is important for NRIs, Indian professionals working abroad, exporters, startups receiving overseas revenues and freelancers who receive revenues from abroad.&nbsp;<\/p>\n\n\n\n<p>It is important to understand eligibility, documentation and compliance. The use of tools like MargBooks software may aid in the record-keeping. Proper planning means complying with tax laws and mitigating the financial burden on the cross-border earnings of businesses and individuals.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Purpose_of_Section_90_of_Income_Tax_Act\"><\/span>Purpose of Section 90 of Income Tax Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Section 90 of Income Tax Act aims at prevention of double taxation in order to prevent double taxation. Double taxation takes place while the same income is taxed in India and a foreign country. The law fosters international trade, professional mobility and investment by giving taxpayers the opportunity to claim relief due to double taxation avoidance agreements (DTAA).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_points\"><\/span>Key points:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Protects the Indian residents against the payment of the tax twice on the same income.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Encourages global business expansion, startups and exporters.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submits information that provides clarity for NRIs as well as professionals that have cross border earnings.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Integrates with making tax in India through our software, it is to keep tax on foreign income precise<\/li>\n<\/ul>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Qualifies_as_a_Resident\"><\/span>Who Qualifies as a Resident?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Residency is required to be eligible for claiming benefits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A resident in India: Lives in India for 182 days in the financial year or 60 days in the year and 365 days in preceding 4 years.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-Resident (NRI): Limited eligibility, Claims based on provisions of treaty.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Resident but Not Ordinarily Resident (RNOR): Special conditions apply for DTAA claims.<\/li>\n<\/ul>\n\n\n\n<p>Residency status affects both individuals and businesses who are receiving foreign income. By keeping up-to-date records using MargBooks accounting software, residency can be supported to tax authorities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Individuals_Eligible_for_Benefits\"><\/span>Individuals Eligible for Benefits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The list of individuals that will be able to claim relief under Section 90 of Income Tax Act are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Indian professionals earning salary outside of India (e.g. IT consultants in the US).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>But freelancers who receive payments from international clients.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NRIs with income in India and Overseas.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Investors receiving interest, dividends or capital gains from foreign sources.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility_Conditions\"><\/span>Eligibility Conditions:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Must be an Indian resident according to Indian tax laws.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income should be taxable in India.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign tax should have been actually paid.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Claim must comply with provisions in relevant DTAA.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Businesses_Eligible_for_Relief\"><\/span>Businesses Eligible for Relief<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Indian companies and startups will benefit if they earn foreign income:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exporters receiving money from Europe<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IT startups that offer overseas software services<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Indian Companies that have branch offices abroad<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign clients being charged by service providers<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Types_of_Income_Covered\"><\/span>Types of Income Covered:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business profits<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Professional fees<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Royalties and technical services payment<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividends, Interest, and capital gains<\/li>\n<\/ul>\n\n\n\n<p>Using <a href=\"https:\/\/margbooks.com\/online-accounting-software.html\">accounting software<\/a> makes all foreign transactions clear in order to make tax claims easier.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Role_of_Double_Taxation_Avoidance_Agreements_DTAA\"><\/span>Role of Double Taxation Avoidance Agreements (DTAA)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>DTAA is central to claim for benefits under Section 90 of Income Tax Act.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Treaties with countries such as US, UK, Singapore, Germany and UAE<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gives tax credit or exemption on the taxes paid abroad<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prevents over-taxation and stimulates international trade<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Mistakes\"><\/span>Common Mistakes:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Not getting the Tax Residency Certificate<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Claiming relief without documentation foreign tax paid<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Failure to report foreign income in Indian returns<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ignoring DTAA provisions that are specific to the treaty country<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1.jpg\" alt=\"\" class=\"wp-image-8933\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1.jpg 2560w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1-300x200.jpg 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1-1024x683.jpg 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1-768x512.jpg 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1-1536x1024.jpg 1536w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1-2048x1366.jpg 2048w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/Valuation-Multiples-for-a-Tax-Preparation-Business-scaled-1-150x100.jpg 150w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documentation_and_Compliance\"><\/span>Documentation and Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In order to avail benefits proper documentation is mandatory:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax Residency Certificate (TRC) in the foreign country<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 67 filing before income tax return<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Duly disclosure of foreign income in ITR<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payment proof of foreign tax<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Checklist\"><\/span>Compliance Checklist:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>File Form 67 by the due date of sumittaing of ITR.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep detailed invoices and bank statements.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Use <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> to track on cross border receipts.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep documents for at least 6 years in case of an audit.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Indian_Examples\"><\/span>Practical Indian Examples<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IT Professional in the US: Salaried employee is paying federal and state taxes. Eligible to claim the credit under Section 90 of Income Tax Act w.r.t these taxes by India.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exporter in Europe: Gets paid in Euros Pays VAT and local tax. Can set off the taxes, but at the time of filing Indian returns.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Startup receiving overseas service fees: SaaS startup is receiving fees from client in US, pay with holding tax abroad. The tax of the Indian state may be said claim for the Indian credit.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Freelancer with foreign clients: Payments through Paypal Foreign tax paid can be used to reduce the Indian tax if properly documented.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NRI with mixed income: Income in India and Abroad. Relief under section 90 Income Tax Act, no double taxation of overseas income.<\/li>\n<\/ul>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways_for_Businesses\"><\/span>Key Takeaways for Businesses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep proper records of foreign transactions through MargBooks software.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Be sure to pay and document all foreign taxes.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Know provisions of DTAA in place for the respective country.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>File Form 67 timely.<\/li>\n<\/ul>\n\n\n\n<p>Include foreign income correctly in ITR.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Section 90 of Income Tax Act ensures fairness to the Indian residents and the businesses by avoiding double taxation and providing a shelter from taxation to the foreign income. By knowing eligibility, keeping up on proper documentation and complying with DTAA provisions, both individuals and companies can avoid unnecessary tax burdens.&nbsp;<\/p>\n\n\n\n<p>Tools such as <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a> make it easier for Indian exporters, IT professionals, freelancers and startups to keep track of their records easily. Timely filing of Form 67, accurate submissions of TRC and careful reporting of income tax return is critical. Due compliance and optimizing effectiveness of tax relief on inter-border earning contribute to global business growth and professional mobility.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The section 90 of Income Tax Act has been enacted to avail relief from double taxation for Indian resident based on income sources of income received among other countries. The reason behind this provision is to ensure that tax paid in a foreign country gets either credited or exempted in the other country in order [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":8929,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[1948],"tags":[57,86,2094],"class_list":["post-8928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-cloud-based-accounting-software","tag-gst-billing-software","tag-income-tax"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-150x150.jpg",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4.jpg",1200,576,false]},"categories_names":{"1948":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/category\/income-tax\/"}},"tags_names":{"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"},"2094":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/tag\/income-tax\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-150x150.jpg",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-300x300.jpg",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-305x207.jpg",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-400x576.jpg",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-600x576.jpg",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-1024x576.jpg",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4-130x95.jpg",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/TAX-4.jpg",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=8928"}],"version-history":[{"count":3,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8928\/revisions"}],"predecessor-version":[{"id":8934,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8928\/revisions\/8934"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/8929"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=8928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=8928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=8928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}