Income Tax Articles

Fighting Tax Crime: 10 Global Principles by OECD

CA Pradeep Kumar Rajput 29 August 2018 at 16:32

The OEDC in its guide to fighting tax crimes sets out ten global principles, covering the legal, strategic, administrative and operational aspects of addressing..

Independence of Income tax audit report in Question due to GST?

CA Umesh Sharma 13 August 2018 at 18:09

Arjuna (Fictional Character): Krishna, On 15th August India�s Independence Day is celebrat

8 Points to remember while preparing ITR 6 for AY 2018-19

Gaganjot 09 August 2018 at 10:58

1. Check whether the Gross Receipts/Turnover of the domestic company during the financial year 2015-16 was less than or equal to Rs. 50 crores or not. If, yes t..

TDS on Purchase of Property For FY 2023-24

CA S K MISHRA 07 August 2018 at 10:41

Finance Act, 2013 has introduced Sec 194-IA which provides for deduction of tax at source in case of payment of sale consideration of immovable property (other ..

Basic Introduction to ICDS

SUPRIYA 07 August 2018 at 10:41

ICDS (Income Computation & Disclosure Standards) were notified on 31st March 2015 and mandatory w.e.f. 01-04-2016. However in current Finance Act, governme

Simple understanding of Tax audit for AY 2018-19

Sandeep Rawat 02 August 2018 at 11:30

As soon as due date of filing tax audit is coming near, assessee and tax auditor are making effort to co

Decoding Thin Capitalisation as per Budget 2017

CA Nirmit Sharma 30 July 2018 at 11:19

A company is financed with a combination of debt and equity. Thin capitalization refers to the situation in which a company's capital is thinly capitalized.

Explained: Latest Amendments to Form 3CD

Vispi T. Patel 26 July 2018 at 11:46

CBDT vide Notification No. 33/2018 amends Form no. 3CD in respect of tax audit under section 44ABIntroduction:The Central Board of Direct Taxes (CBDT) vide Noti..

Understanding the Tax Implication on Dividend Received

CA Pallav Singhania 21 July 2018 at 12:11

Being a taxpayer, you may have some doubt about the taxability of dividend income while filing your income tax return. Whether the dividend income is taxable? ..