Perspectives & Tools

On markets, options strategies, taxation, and the economy — with interactive instruments to explore the ideas yourself.

24 May 2026

GST Section 74A: The New Single Demand Provision

From FY 2024-25, Section 74A replaces the old Section 73/74 split — one common time limit for every GST demand, with fraud surviving only in the penalty. Includes a limitation-date calculator.

Interactive Tool9 min read
17 May 2026

NRI Investing in India 2025 — Part 2: GIFT City, DTAA & Getting Money Out

The GIFT City (IFSC) route and its real (not blanket) exemptions, claiming DTAA relief with a TRC and Form 10F, the property-sale TDS trap and the §395 fix, FEMA repatriation limits, and the Black Money Act line. Includes a property-sale TDS estimator.

Interactive Tool13 min read
10 May 2026

NRI Investing in India 2025 — Part 1: Residency, Accounts & the New Slabs

Under the Income-tax Act, 2025, residential status decides everything. The §6 residency test (with a calculator), NRE/NRO/FCNR accounts compared, equity and property rules, and the slabs that actually apply to NRIs — including why there's no ₹12 lakh free ride.

Interactive Tool11 min read
20 April 2026

The Delimitation Bill, 2026: A Critical Analysis

How the proposed redrawing of India's electoral map intersected with women's reservation, federal balance, and the economic contributions of states — and why it was defeated in Parliament.

Interactive Tool15 min read
19 April 2026

The Iron Condor — A Practitioner's Framework

Anatomy of the strategy, ideal conditions, Greeks behaviour, breakeven math, and a live payoff visualizer where you can plug in your own strikes and premiums.

Interactive Tool12 min read
18 April 2026

India Slips to 6th in Global GDP Rankings — But the Numbers Tell a Nuanced Story

A statistical storm of currency depreciation, GDP base-year revisions, and global headwinds pushed India behind Japan and the UK. Six interactive charts unpack the full picture.

Interactive Tool8 min read
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