Income Tax Articles

ITR-2 FY 2019-20: Key Additions & Filing Updates

Posted by CA (CS) Ujjwal Jindal 23 December 2020 11301 Views

Discover the key additions to ITR-2 for FY 2019-20, including new disclosure requirements and extended deadlines. File your return accurately.

Permanent Establishment: Understanding International Tax Rules

Posted by Venkat Raj 23 December 2020 2337 Views

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.

Presumptive Taxation for Partnerships & Sec 69C

Posted by CA.R.S.KALRA 23 December 2020 22941 Views

Understand presumptive taxation for partnership firms under sections 44AD, 44ADA, 44AE, and the applicability of Section 69C.

TCS on Sale of Goods: Section 206C(1H) Explained

Posted by CA Harshawardhan Nigade 22 December 2020 39767 Views

Understand new TCS provisions under Section 206C(1H) from Oct 1, 2020. Learn about applicability, tax rates, and calculation for sales over £50 lakh.

Income Tax Deadline Extensions: New Dates Revealed

Posted by CA Rahul Mittal 22 December 2020 6085 Views

Discover extended income tax deadlines for FY 2018-19 & 2019-20, including ITR filing, investments, and tax payments. Find out the new dates here!

Taxability of Capital Receipts under Income Tax Act, 1961

Posted by CA Mehul Thakker 22 December 2020 38806 Views

Whether the Capital Receipts which are not of recurring nature and more particularly of exceptional nature would fall within the meaning of Income?

Understanding TDS: Tax Deducted at Source Explained

Posted by CA.R.S.KALRA 22 December 2020 5343 Views

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.

New Cash Withdrawal Rules from 1st July 2020

Posted by CA Rahul Mittal 21 December 2020 14609 Views

Understand the new TDS rules on cash withdrawals from July 1, 2020. Learn about limits, rates, and exemptions for individuals and businesses.

Section 194J TDS: 2% vs 10% Conundrum Explained

Posted by CA. Ankit Chandrakar 21 December 2020 24384 Views

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).

Form 26AS: Your New Annual Information Statement

Posted by CA Pratik Bhavsar 20 December 2020 6721 Views

Discover the transition from Form 26AS (Annual Tax Statement) to the comprehensive Annual Information Statement. Learn what's new and how it impacts you.