Income Tax Articles
Place of Effective Management in India - A Detailed Analysis
The term 'Place of Effective Management' (POEM) had already been in existence in the Income Tax Act, 1961 ('The Act') for the purpose of application of special provisions for taxing shipping
Changes in ITR Forms for the A.Y. 2019-2020
1. *If the taxpayer is a director in a company* at any time during the tax year, following details need to be furnis
MAT Credit Clarification issued by CBDT on opting for 22% corporate tax
The Central Board of Income taxes, vide Circular No. 29/2019 dated 2nd October 2019 have issued clarification on the usability of the Minimum Alternate Taxes (MAT), subsequent to the issue of the Taxation Laws (Amendment) Ordinance, 2019.
How to use HRA for tax planning this year?
House Rent Allowance also popularly referred to as HRA is a special allowance granted by employer to his employee to meet his house expenses (i.e. basically his...
Cash transaction that Income Tax department frowns upon!
In a bid to implement the government's mission to make India a cashless or less cash country and weed out corruption, the Income Tax Department has again
Dandiya between corporates taxpayers
Dandiya between corporates taxpayers, enjoy it
Taxation of political parties
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
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
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
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...
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