Section 44ADA was introduced to extend the benefits of presumptive taxation to specified professionals and to reduce the burden of compliance to small professionals.
Discussing section 194M of the Income Tax Act which deals with the TDS on payments of certain Sums by Individual and HUF including its meaning, rate of TDS, threshold limit etc.
Discussing Section 194Q (TDS on payment of a certain sum for purchase of Goods) of the Income Tax Act, which has been introduced by the Finance Minister in Union Budget 2021.
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.
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