Income Tax Articles
Penalty Under Section 271(1)(C) of the Income Tax Act 2016
Penalty Under Section 271(1)(C) of the Income Tax Act 2016
Components of Actuarial Valuation Reports required in compliance for IAS 19
This article is an attempt to describe about requirement of Actuarial Valuations for compliance of International Accounting Standard 19 - IAS 19 by Indian MNC&#...
Section194M: TDS on payment to resident contractors and professionals
Know all about TDS Section 194M which is recently inserted in The Income Tax Act, 1961 to provide for levy of TDS at the rate of 5% on the sum paid or credited in a particular year on account of contractual work or professional fees by an individual or a Hindu undivided family.
Proprotionate disallowance of Interest paid on unsecured loan given to third party
Proprotionate disallowance of Interest paid on unsecured loan given to third party
A Brief about TDS Section - 194M
A New section, 194M has been introduced vide finance act, 2019 with regard to Payment of certain sums by certain individuals or Hindu undivided family
Critical Analysis of Issues in Taxation Laws (Amendment) Bill, 2019
The Taxation Laws (Amendment) Bill, 2019 which has been passed by the Parliament will replace the Taxation Laws (Amendment) Ordinance, 2019 (the "Ordinance") promulgated by the President on 20th September 2019 to reduce corporate tax rates and enhanced surcharge on certain incomes by amending the Income Tax Act 1961 and Finance (No. 2) Act, 2019. Here is an analysis of the same.
Digital transformation of Indian tax administration
Digital Transformation of Indian Tax Administration: CBDT's 'Faceless e-Assessments' & CBIC's 'e-Invoicing'
TDS on Payment made to the carrier engaged for road transport
The assessee-company was engaged in refining crude oil and storing, distributing and selling the petroleum products, The assessee-company required trucks for road transportation of bulk petroleum products from its various storage points to customers or other storage points. It entered into an agreement with another company for the said purpose.
Notified jurisdictional area under section 94A of Income Tax Act
In this article, we will understand why section 94A was introduced and what was the need for invoking such provisions under the Income Tax Act,1961.
The Face of Faceless e-Assessments: Artificial Intelligence, Machine Learning & Team Based Scrutiny!!
'Welcome to the New Era of 'Faceless', 'Jurisdiction-less', and hopefully 'Corruption-less' E-assessments.' In this article you will get valuable and informative insights on the difference between e-assessment and regular assessment, the benefits as well as the challenges that e-assesment will face.
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