Income Tax Articles

India's Tax Information Exchange Agreements Explained

Posted by CA. Pushp Kumar Sahu 11 January 2021 2467 Views

Discover how India uses Tax Information Exchange Agreements (TIEAs) to combat tax evasion with tax havens and secrecy jurisdictions. Learn more today!

Advance Ruling: International Tax Clarity

Posted by Venkat Raj 11 January 2021 3064 Views

Understand Advance Rulings in international taxation. Learn who can apply, the process, fees, and how it provides clarity on complex tax matters.

Taxation of Non-Residents' Shipping Business: Section 172

Posted by CA Mehul Thakker 26 July 2023 10331 Views

Understand Section 172 of the Income Tax Act for taxing non-residents' shipping business. Learn about overriding provisions, tax rates, and compliance.

TDS on Interest: Section 194A Explained

Posted by CA.R.S.KALRA 09 January 2021 11320 Views

Understand TDS on interest (other than securities) under Section 194A. Learn who deducts, when, rates, and exemptions. Get the facts!

Undisclosed Jewellery Seizure: Legal Guidelines & Assessment

Posted by CA.Mohit Gupta 09 January 2021 2087 Views

Understand the rules on seizing undisclosed jewellery during income tax searches. Learn about CBDT guidelines and court rulings on explained vs. unexplained investments.

TDS on Dividend Payments: Section 194 Explained

Posted by CA.R.S.KALRA 08 January 2021 13932 Views

Understand TDS on dividend payments under Section 194. Learn deduction rates, thresholds, and exemptions for resident and non-resident shareholders.

TDS on Interest from Securities: Section 193 Explained

Posted by CA.R.S.KALRA 07 January 2021 3792 Views

Understand TDS on interest from securities under Section 193. Learn who deducts tax, when, rates, and exemptions. Get key details here.

Charitable Trusts & NGOs: Tax Audit & Benefits

Posted by Neethi V. Kannanth 06 January 2021 13401 Views

Understand income tax audits and available benefits for Charitable Trusts and NGOs in India. Learn about exemptions, conditions, and compliance requirements.

TDS on Employee Provident Fund Accumulated Balance

Posted by CA.R.S.KALRA 05 January 2021 3199 Views

Understand TDS on accumulated PF balance under Section 192A. Learn about rates, thresholds, and when tax is deducted on employee provident fund payments.