Income Tax Articles
Concept of "Safe Harbour Rules" under Income Tax Act 1961
Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions, thus "eroding" the "tax-base" of the higher-tax jurisdictions.
Box-Office Collections
As a Chartered Accountant and having my feet firmly on the ground about the costs I used to always feel that the producer of the movie tends to increase the Production cost and Revenue generated by the movie for an entirely different cause and could be a clear case of money laundering either single-handedly or with a group of Investors.
ITR Filing Online for FY 2021-22 (AY 2022-23)
Income Tax Department has notified 7 various forms up till now i.e. Form ITR 1 to ITR 7 for filing Income Tax Return for different types of income and different types of entities.
Maharashtra Settlement of arrears of Tax, Interest, Penalty, or Late Fees Scheme 2022
The Maharashtra Government has introduced the scheme in the L.A. BILL No. IX of 2022 to settle old disputes. Considering the same, the government has introduced disputes between the Maharashtra government and taxpayers.
CBDT's Clarification as Regards Application of MFN Clause for Lower Rate of Source Taxation
The Central Board of Direct Taxes issued a clarificatory circular on 03.02.2022 pursuant to receipt of representations for clarity as regards application of MFN clauses available in the protocol to some of the DTAAs with OECD members.
What is an SEZ, tax & trade implications on companies located in SEZ?
A Special Economic Zone (SEZ) is a zone wherein businesses enjoy simpler tax and easier legal difficulties. It is located in a country’s national borders only, but they are treated as foreign territory for tax purpose.
What are Liquid Mutual Funds?
In this article, the author explains the meaning of liquid mutual funds, their suitability and their advantages.
Transfer of capital assets between holding and subsidiary company or vice-versa and its tax implications
As you are aware that the term "Business Restructuring" is composed of two words," Business" and "Restructuring". We know that the "Business", includes trade, commerce, manufacture, profession etc
Understanding Different Deposits And Applicable Tax Benefits Around It
Bank gives scheme under different types of deposit and account. In this article we will discuss about them in detail and we will also discuss the tax benefits you get under Income Tax Act.
Dont Forget To Include These Incomes In Your Income Tax Return
In this article, we will discuss the incomes that are part of taxable income but many taxpayers don’t include these incomes in their income tax returns.
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