Income Tax Articles
Section 56(2)(X) Income Tax Act: Gifts & Property Rules
Understand Section 56(2)(X) of the Income Tax Act, 1961. Learn about taxability of gifts and property received with or without consideration.
Finance & Tax News: 19th-26th Dec 2020 Updates
Stay updated with the latest finance and tax news from 19th-26th Dec 2020. Get key updates on Income Tax, Indirect Tax, MCA, and more.
TDS on Salary: A Comprehensive Guide to Section 192
Understand TDS on salary under Section 192. Learn who deducts tax, when to deduct, rates, and employee responsibilities for accurate tax withholding.
Presumptive Taxation for Partnerships & Sec 69C
Understand presumptive taxation for partnership firms under sections 44AD, 44ADA, 44AE, and the applicability of Section 69C.
Permanent Establishment: Understanding International Tax Rules
Understand Permanent Establishment (PE) in international taxation. Learn about OECD & UN models, India's source-based taxation, and key case laws. Get clarity on PE.
Understanding TDS: Tax Deducted at Source Explained
Learn what TDS (Tax Deducted at Source) is, how it works, and why it's important for tax collection and preventing evasion. Get key details here.
Section 44B: Tax for Non-Resident Shipping Business
Understand Section 44B of the Income Tax Act for non-resident shipping businesses. Learn about presumptive taxation, depreciation, and brought forward losses.
Section 194J TDS: 2% vs 10% Conundrum Explained
Understand the crucial changes to Section 194J TDS rates from April 1, 2020. Learn the difference between Fees for Technical Services (FTS) and Professional Services (FPS).
Presumptive Taxation: Key Judicial Rulings Explained
Understand important judicial pronouncements on presumptive taxation. Learn how ITAT rulings protect assessees from unwarranted additions and scrutiny.
TDS & Advance Tax: Rules for Presumptive Taxation
Understand your TDS and Advance Tax obligations, even under presumptive taxation schemes like 44AD and 44ADA. Learn about new thresholds and interest implications.
Popular Articles
- Post Office Interest Rates From October 2026: Check the Latest Rates of All Schemes
- New UPI Rules Starting From 15th October 2026: Complete Fee Structure for Transactions
- Post Office Fixed Deposit Interest Rates: Latest Update for October 2026
- Tax Audit Deadline AY 2026-27: Penalty for Missing 30 September and Why an Extension Request Isn't an Extension
- TDS on Purchase of Property: New Reporting Rules From 1st October 2026
- TDS on Contractor for FY 2026-27: Rates, Limits, New Rules, Examples & Compliance Guide
- Senior Citizen Saving Scheme Latest Interest Rate From October 2026
- New Tax Regime FY 2026-27: Complete Slab, Rebate & Marginal Relief Reference
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
