Income Tax Articles
Deep analysis of Sec 194N - TDS on cash withdrawal exceeding 1 crore
INTRODUCTION The Finance Ministry in order to discourage cash transactions and move towards less cash economy, it is proposed to insert a new section 194N in th...
FRRO Registration - A Practical Guide
Global mobility has become an inevitable part of businesses ever since globalization. Employees are very often asked to take up assignments outside their home c...
Comprehending Residential Status
IntroductionUnder the Income Tax Act, 1961, the taxability of an assessee is reliant on the residential status of the assessee. Section 6, which governs the det...
Section 194N: TDS on cash withdrawal exceeding INR 1 Crore
TDS at the rate of 2% would be deducted by banking companies, cooperative societies engaged in the business of banking, or post office, “if the cumulative withdrawals from all accounts with one bank, exceeds INR 1 crore
Things to Consider for NRIs When Filing Returns in India
There are almost 16 million people of India living overseas which is one of the largest in the world. Many non-resident Indians (NRI) have their own bank accoun...
Impact of Section 271J of Income Tax Act 1961 on Chartered Accountants
With the start of Tax Audit season CAs need to refresh various clauses of the Form 3CD and create a check list along with step wise process to capture the infor...
Set off loss under the head capital gains
After the introduction of sec 112A, it is important for the assessee to know the various provisions and rules attac
Taxation of Income from Cross-border Interest
What is Interest? I asked my students before commencing the discussion on Article 11 of the Model Tax Convention. One of my students got up and sa
Does Subscription Fee fall under Royalty
Does Subscription Fee Fall Under Royalty?With the increase in the complexity and growing enterprise landscape, a number of IT companies
The Most Transforming Incentive To Start-Ups In The Union Budget 2019
We always find it lucrative to talk about start-ups. But to actually make it real, one need
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