Income Tax Articles

Taxation of political parties

CA Himanshu Gandotra 04 April 2019 at 11:45

IntroductionLok Sabha Elections are on the way. This may sound a trending topic these days to discuss the various sources of income and relative taxation of suc..

Brief Study of Section 269ST on cash receipts

CA. Pushp Kumar Sahu 02 April 2019 at 10:38

In this article we will understand why section 269ST is introduced and what is the need of invoking such pr

Significant economic presence - The game changer for international taxation

Atishay Jain 02 April 2019 at 10:38

The concept of Significant Economic Presence (�SEP�) was introduced in the Income-Tax Act, 1961 (�the Act�) from April 1, 2018 i.e. A.Y.

Double Taxation Avoidance Agreements

Swapnil Pradhan 02 April 2019 at 10:38

In the present age of cross-border transactions across the globe, the effect of taxation is one of the important considerations for any trade and investment dec..

Taxation of LTCG on Shares - Analysis of Provision and Calculations

Subramani 01 April 2019 at 11:15

The Government has re-introduced the tax on transfer of long-term capital assets (LTCA) being Equity shares / Equity oriented Mutual fund units / Business trust..

All About Leave Encashment: Taxation & Calculation

Naresh Kansala 30 March 2019 at 11:48

1. The concept of Leave Encashment Every salaried employee per labor law is eligible to avail some Earned leaves during his/her working period

6 factors that will guarantee your loan approval

Guest 29 March 2019 at 11:19

How To Get Higher Approval Chances On Loans Every time we apply for a loan, we are faced with the ambiguity of whether or not our loan application would be appr..

The Definitive Guide to TDS Return Filing: File Your TDS Return Without Expert or Software Assistance

Member (Account Deleted) 28 March 2019 at 10:40

This article is going to help its readers and would assist in the easy filing of the TDS Returns. At the completion of this article, they would be knowing below..

4 major questions related to Income from House Property answered with case laws

Siddharth Sharma 27 March 2019 at 18:10

Income from House Property: 4 Questions and their Answers Income is calculated under the Income Tax Act by aggregating various heads of income which have be..

Belated Income Tax return

Lisha Bansal 26 March 2019 at 11:11

As per Sec 139(1) of the Income Tax Act, every assessee is required to file income tax return before the prescribed due date. However, if an assessee fails to ..