Domestic companies get an option to pay their corporate taxes at a concessional tax rate u/s 115BAA and 115BAB of the Income Tax Act, 1961 by filing Form 10IC and Form 10ID pertaining to certain conditions.
Discussing Section 194LD of the Income Tax Act which deals with the TDS on Income by way of Interest on certain Bonds/Government Securities including its meaning, rate of TDS, nature of payment etc.
This article is an attempt to elaborate the difference between Statutory provisions applicable to Companies under Existing Payment of Gratuity Act 1972 (Amended) & The Social Security Code 2020 effective from 01.04.2021.
Sections 90 and 91 of the Indian Income Tax Act, 1961 deals with Foreign Tax Credit. Through this article let us understand how to avail Foreign Tax Credit.
Discussing Section 194LC of the Income Tax Act which deals with TDS on Income by way of Interest from Indian Company or Business Trust including its meaning, rate of TDS, and nature of payment etc.
TCS is the tax payable by a seller which he collects from the buyer at the time of sale. This article focuses on the TCS Rates for FY 2021-22 (AY 2022-23).
Foreign remittances are often considered difficult due to compliance requirements. This article will cover the foreign remittances process of submission and compliance.
Discussing Section 194LBC of the Income Tax Act which deals with the TDS on Income in Respect of Investment in Securitization Trust including its Meaning, Rate of TDS etc.
There are various sections under the Income Tax Act, 1961 which provides an exemption from long term capital gain. Through this article let us understand Section 54F.
Section 194-IB deals with the provisions relating to Tax deducted at source (TDS) on Rent paid by individual / HUF. Let us discuss some clarifications and FAQs on this section.
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