Income Tax Articles

Assessment under Income Tax Act, 1961

Posted by ROHIT YADAV 18 March 2024 377369 Views

We will discuss each type of assessment as provided in income tax act 1961 in detail in this article.

Delay in filing of application for compounding of offences u/s 279

Posted by MOHAN ARYA 12 November 2017 10353 Views

Delay in filing of application for compounding of offences is not valid ground for rejection of application for compounding of offences u/s 279

Provisions regarding quoting of Adhaar in PAN & Income Tax returns

Posted by pradeep goyal 16 May 2017 9708 Views

Notification No. 37/2017 dated 11th May, 2017 issued by Department of Revenue, Ministry of Finance, GOVERNMENT OF INDIA:-

Change in Method of Valuation of Share for Sec 50CA and 56(2)

Posted by NITIN GOYAL 08 May 2017 16284 Views

There will be a change in Valuation Mechanism relating to valuation of unquoted equity shares for the purposes of section 56 and section 50CA of the Income-tax Act, 1961 as per Draft rules issued by CBDT.

TCS Provision at a Glance for FY 2017-18

Posted by CA Shubham Singh 01 November 2017 44460 Views

All TCS Provision such as Rates of TCS, Exemption from TCS, Due date for deposit of TCS, Due date for Filing TCS Returns, Interest on late deposit of TCS etc.

Quick glance at new sections inserted in IT Act 1961

Posted by Mukesh Kuriyal 22 April 2017 27966 Views

Quick glance at new sections inserted in IT Act 1961 with examples

Foreign Taxation

Posted by CA Pradeep Sharma 20 April 2017 14749 Views

Where any payment is to be made to a non resident, the payer is obliged to deduct at source. As per Section 195 of the Income Tax Act, an obligation on the pers...