Income Tax Articles

Income Tax Search & Seizure: Assessee's Right to Cross-Examine

Posted by CA.Mohit Gupta 09 January 2022 4844 Views

Understand your right to cross-examine witnesses in income tax search and seizure cases. Learn how this ensures fairness and due process in tax proceedings.

Rectification of Income Tax Orders u/s 154: A Guide

Posted by CA, CPA (USA) Shikhar Garg 13 January 2022 7996 Views

Understand the scope of Section 154 of the Income Tax Act for rectifying mistakes apparent from records. Learn what qualifies for rectification and its limitations.

Finance Act 2020: Changes to Indian Residential Status

Posted by Neethi V. Kannanth 08 January 2022 7200 Views

Understand the Finance Act 2020 amendments to Indian residential status. Learn about new residency rules, day counts, and deemed residency for tax purposes.

File ITR After Due Date: Belated Returns & Consequences

Posted by Neethi V. Kannanth 06 January 2022 11080 Views

Missed the ITR deadline? Discover how to file a belated return after the due date and understand the consequences, including late fees and interest.

Double Taxation Relief: DTAA vs Income Tax Act

Posted by FCS Deepak Pratap Singh 06 January 2022 2054 Views

Understand your tax liability as a non-resident. Learn how Double Taxation Avoidance Agreements (DTAA) can offer relief and prevail over the Income Tax Act.

Property Transfer Below Stamp Duty Value: Tax Implications

Posted by FCS Deepak Pratap Singh 05 January 2022 42668 Views

Understand tax implications when transferring property for less than its stamp duty value. Learn about Sections 43CA, 50C & 56(2)(x) of the Income Tax Act.