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Articles by CA Tejas Andharia

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Error in drafting Section 87A of Income Tax Act, 1961

  CA Tejas Andharia    05 February 2024 at 10:51

Most of us would be knowing about and have been claiming a rebate under section 87A of Income Tax Act, 1961. But very few of us would be fully aware about the controversial implications of new drafted proviso (b) to this section which is effective from AY 2024-25. Let's see the Section 87A of Income Tax Act, 1961 first.

Posted in Income Tax  15 comments |   15328 Views


New GST registration denial may badly affect our economy

  CA Tejas Andharia    16 September 2021 at 17:49

Recently, many frivolous queries are seen to have been raised by concerned officials when businessman applies for registration of GST Number.

Posted in GST |   2413 Views


Is last Para of Income Tax Circular No. 13 of Year 2021 consistent with legal provisions?

  CA Tejas Andharia    05 July 2021 at 09:00

Analysing the reading of Second Proviso to Section 206C(1H) and Section 194Q(5) and fetching answers after a harmonious reading of both the sections against different situations.

Posted in Income Tax |   5980 Views


Is Income Tax circular regarding use of functionality u/s 206AB and 206CCA consistent with legal provisions?

  CA Tejas Andharia    23 June 2021 at 13:31

CBDT has issued a circular regarding the use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961. Let us decode whether the same is in line with legal provisions or not.

Posted in Income Tax |   7049 Views


Legal validity of Major changes in ITR schema

  CA Tejas Andharia    19 July 2019 at 12:06

Does it seem that the legal validity of certain major changes in ITR Schema is questionable? Attempt to analyse with reference to legal provisions

Posted in Income Tax  2 comments |   8263 Views


Union Budget 2019 - Detailed Analysis of Income tax Proposals

  CA Tejas Andharia    13 July 2019 at 15:01

1. There is not any change in slabs of tax rates, but there are following changes in surcharge rates for Individual, Hindu undivided family, association o..

Posted in Union Budget  1 comments |   10276 Views


Changes in ITR-1 to ITR-6 for the AY 2018-19

  CA Tejas Andharia    18 April 2018 at 17:30

Changes in ITR-1The most popular one pager return is continued by the CBDT this year also. But there are certain changes regarding eligibility to file this retu..

Posted in Income Tax  22 comments |   40931 Views


Analysis of Income Tax Proposals for Layman as well Tax Practitioners

  CA Tejas Andharia    14 February 2017 at 10:58

Analysis of Income Tax Proposals for Layman as well Tax Practitioners

Posted in Others |   6686 Views


Finance Bill 2017: Tax Planning and Controversy related to Surcharge

  CA Tejas Andharia    04 February 2017 at 13:59

Finance Bill 2017: Tax Planning of Surcharge and Controversy related to Surcharge

Posted in Others |   4159 Views


Budget 2016 - An Analysis for Layman as well as Tax Practitioners

  CA Tejas Andharia    12 March 2016 at 12:08

1. Income Tax rates are not changed (except in case of certain types of companies) but surcharge in case of individual, H.U.F., A.O.P., B.O.I. and artificial juridical persons is increased from 12% of income tax to 15% of income tax. [Not to worry si

Posted in Others |   9454 Views