March 26, 2024
This article includes the following key pointers: Filing Deadlines EVC for Tax Audits Reasons of Tax Audit u/s 44AB Cash Receipts Reporting Capital Gains Accounts Scheme…
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March 21, 2024
This article includes the following key pointers: Introduction Section 43B(h) of Income Tax Applicability of Section 43B(h) Section 15 of MSMED ACT, 2006 Classification of micro,…
March 5, 2024
This article includes the following key pointers: Introduction Application for DPIIT Certificate (Start-up Certificate) Application for inter-ministerial certificate Claiming Tax Benefits under Income Tax Act Process…
February 29, 2024
INTRODUCTION: When considering to purchase an immovable property from a Non-Resident, it’s essential to navigate through a unique set of rules and regulations. Understanding the complexities…
January 8, 2024
This article includes the following key pointers: Section 115JAA Observation Other relevant points Judicial Pronouncements Conclusion Read more at: https://taxguru.in/income-tax/availability-unutilised-mat-credit-amalgamating-company-amalgamated-company.html
December 8, 2023
AIF (Alternative Investment Fund) means any Indian investment vehicle that collects funds from sophisticated investors, whether Indian or foreign, for investing in accordance with a defined…
September 15, 2023
There have been many instances wherein a person responsible for deducting TDS (‘deductor’) has deducted TDS in the year of making payment to the deductee. However,…
August 10, 2023
This article includes the following key pointers: Introduction Compliances applicable to CAT I & CAT II Conclusion To know more: https://taxguru.in/sebi/alternate-investment-fund-aifs-compliances.html
June 25, 2023
Equalisation Levy (‘EL’) was first introduced in Chapter VIII of the Finance Act, 2016, which came into existence from 1st June 2016. Thereafter, the concept was…
May 3, 2023
This article includes the following key pointers: Introduction Understanding TDS Return Types of Errors while filing TDS return Procedure to revise the TDS return Conclusion To…
February 7, 2023
The Hon’ble Finance Minister presented the budget for the fiscal year 2023-24 with the basic intention of minimum government – maximum governance and reduction of overlapping…
December 16, 2022
In India, institutions set up for social causes and approved by the Income Tax Department get not only exemption from tax payment but also the donors to such…