Income Tax Articles
How to tackle the notice issued u/s 271(1)(c)
For invoking the provisions of section 271(1)(c) of the Income Tax Act, satisfaction of the concerned income tax authority is must that any person has:- Either ...
Treatment of Taxation for 'Agriculture Income' - Complete Guide
Major Portion of Indian Economy includes �Agriculture portion�.What would be the treatment of taxation for agriculture income?Most of the people sti
Notice under section 143(1) of Income Tax Act 1961
Notice under section 143(1) of Income Tax Act 1961Basic Understanding The income tax department validates each ITR wit
Mutual funds: Basic structure
"Mutual funds are subject to market risks, please read all scheme related documents carefully". Sure you've come across these punchlines 100s of t
Is Gross receipt professional income of CA
On 12th April 2013 ITAT bench held that CA professional income, the service tax realised should have been included in the gross receipts unless paid to Government exchequer within the due date of filing of return. Further ITAT rejects assessee clai
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
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
Salary received by NRIs
TDS u/s 192 in case of Non-Resident IndianIt is very common for Indians to work abroad and receive a salary from a foreign company. However, there is still a co...
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
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
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