Income Tax Articles

History & Evolution of Income Tax Act in India

Posted by Tarun Kumar Madaan 16 July 2018 12008 Views

In India, the system of direct taxation as it is known today has been in force in one form or another even from ancient times. In this article, we are discussin...

Practical aspects of Section 194 IA and Section 195 of the Act

Posted by CA Mehul Thakker 10 July 2018 38512 Views

In this article we will be touching upon the provisions of the Income Tax Act, 1961 relating to TDS in case of purchase of Immovable property.Moving forward, th...

Tax Saving options other than deductions u/s 80C for the A.Y 2018-19

Posted by Tarun Kumar Madaan 08 July 2018 31510 Views

It is the high time of the year when taxpayers are looking for the options to save their income tax liability. Since they have to make the investment before 31s...

What is BEPS?

Posted by Nirmal Beniwal 08 July 2018 17364 Views

Introduction: BEPS is acronym for Base Erosion and Profit Shifting. Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that

Income Tax Return Filing by Individuals for the A.Y 2018-19

Posted by Tarun Kumar Madaan 04 July 2018 47090 Views

Return of income is the format in which the assessee furnishes information related to his total income and tax payable. It is a declaration of income by the ass...

What is a DTAA?

Posted by CA Amar Kumar 04 July 2018 14652 Views

Double taxation avoidance agreement (DTAA) - A simplistic overview of a DTAADouble taxation is a levy of tax in two or more countries on the same taxpayer in re...