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The concept of MAT was introduced under income tax act to tax companies having profit as per books and declaring dividends but have no significant taxable income because of exemptions, deductions, incentives and tax holidays available to them. The in
Objective behind the introduction of MAT: Normally, a company is liable to pay tax on the income computed in accordance with the provisions of the income tax Act , but the profit and loss account of the company is prepared as per provisions of the Co
Simplified version of section 194c: TDS on contract.Let me introduce two dummy persons Mr Ram (expert) Mrs Ram (little idea of provisions of sec 194c.)Mrs Ram: who are required to deduct TDS u/s 194?Mr Ram: Any person who is responsible to pay a resi
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
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Vardhaman Group of India
Pimpri Chinchwad
CA Inter
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Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
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O P Bagla & Co LLP
New Delhi
CA Inter
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CAclubindia
