Income Tax Articles
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.
TDS on immovable property explained with examples
Before coming on the main article, let�s understand why there is a need of invoking such prov
Key Changes in The Taxation Laws (Amendment) Bill, 2019
This article discusses the key changes or differences in the provisions in the Taxation Laws (Amendment) Bill, 2019. Let's walk through all the changes.
Introduction to Transfer Pricing
In our recent discussions, we had come across that many of the business people and few of the professionals were not aware/familiar with the TP provisions and the related compliances. This document is intended to provide basic knowledge of the same.
Know all the benefits of approved gratuity trust
This article is attempt to give more clarity about the Gratuity Benefits, Factors increasing the quantum of Gratuity Benefits Exponentially and Benefits of Compulsory Insurance/Approved Gratuity Trust for Gratuity Benefits of Employees for Companies with Employee Strength 10 or More.
Do we need to file income tax return if the income is less than Rs 5 Lakh?
While presenting Budget 2019, the finance minister mentioned that people earning less than Rs 5 lakhs would have to pay no taxes as they would get tax rebate up...
All about alternate minimum tax
Alternate Minimum Tax is a tax that is leviable to normal tax. Know all about alternate minimum tax: applicability, computation, and exemption.
Additional compliances in TDS section 194M and 194N
Individuals and the HUFs, who were not required to deduct the tax will be burdened with additional compliances under section 194M and 194N
All about Section 194M TDS
Payment made by certain individuals or HUF for contract work, professional services, commission or brokerage.
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