Easy Office

Articles by CA PIYUSH KAPOOR

avatarView Full Profile

Faceless e-assessment: Procedures, Difficulties and Role of Professional

  CA PIYUSH KAPOOR    23 January 2020 at 10:44

The income tax department on October 7, 2019 launched its faceless e-assessment scheme for taxpayers. Under the scheme, there would be no physical interface between an assessing officer and an Assessee.



Search and inspection under GST

  CA PIYUSH KAPOOR    09 May 2019 at 11:28

Meaning under GST ACT �Search� involves an attempt to find something. Search, in tax/legal parlance, is an action of



Key Points while Auditing Agriculture Advances

  CA PIYUSH KAPOOR    01 April 2019 at 11:15

Before understanding the Norms for Agriculture Advance first should know about the Which type of Loans cover under Agriculture Advances:Types of Agricultural Lo..



Frequently asked questions regarding NPA

  CA PIYUSH KAPOOR    01 April 2019 at 11:15

1. Whether a working capital account will become an NPA if the stock statements are not submitted regularly? What should be the period for which the stock state..



Cash gift and restriction on cash transaction

  CA PIYUSH KAPOOR    08 May 2018 at 14:59

MEANING OF GIFT56(2)(vii) is applicable only when gifts are received by Individual and HUF. Donor or Donee may be Resident or non Resident. As per the Income Ta..



Cenvat credit on set top box

  CA PIYUSH KAPOOR    03 May 2016 at 10:32

INTRODUCTIONService providers have at least a Telephone in their office. They are paying service tax on the telephone charges. The service tax on telephone charges becomes a part of the cost for the service provider. When



STRP

  CA PIYUSH KAPOOR    18 July 2009 at 12:28

Introduction1. The Central Board of Excise and Customs (CBE&C) has come out with the Service Tax Return Preparer (STRP) Scheme, 20091 to sort out the problem of unemployment prevailing in the country. To pave way for the Scheme, section 71 was i



VIEW TAX CREDIT

  CA PIYUSH KAPOOR    14 June 2009 at 15:22

VIEW TAX CREDIT- FORM 26ASOverviewForm 26AS is a consolidated tax statement issued under Rule 31 AB of Income Tax Rules to PAN holders. This statement, with respect to a financial year, will include details ofa)Tax deducted at source (TDS);b)



GIFT FROM RELATIVE

  CA PIYUSH KAPOOR    12 June 2009 at 12:34

Gift from a relative? No tax on itIntroduction It is widely known that gifts from relatives are tax-exempt. But what is not widely known at all is that gifts received even from non-relatives can also be completely exempt from income tax.