Income Tax Articles

Taxation of political parties

Posted by CA Himanshu Gandotra 04 April 2019 14129 Views

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

Posted by CA. Pushp Kumar Sahu 02 April 2019 42037 Views

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

Posted by Atishay Jain 02 April 2019 6328 Views

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

Posted by Swapnil Pradhan 02 April 2019 8974 Views

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

Posted by Subramani 01 April 2019 12303 Views

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

Posted by Naresh Kansala 30 March 2019 16546 Views

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

Posted by Guest 29 March 2019 12739 Views

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

Posted by Member (Account Deleted) 28 March 2019 20221 Views

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

Posted by Siddharth Sharma 27 March 2019 18999 Views

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

Posted by Lisha Bansal 26 March 2019 12358 Views

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 ...