Income Tax Articles


Precise provision on tax collection at source (TCS)

  Yogesh Agarwal    05 December 2012 at 12:05

Provisions related to Collection of Tax at Source under Income Tax Act 1961 This is my privileged that I received a good response to my previous article and with that over whelming response I courage to write another article. This time I did not g



Short Note on Concept of Advance Tax

  CA Manish    03 December 2012 at 11:27

Short Note on Concept of Advance Tax Liability for payment of Advance Tax:-



Payment to Non Residents - Issues, Compliances and other related Matters

  CA bhargava    01 December 2012 at 12:10

In the growing era of Globalisation and the political situation where the government has opened up the gates for the Foreign Players to I



Reverse mortgage

  Venkat Rao Marella    30 November 2012 at 12:28

What is Reverse mortgage and how does it operate ? It is a type of mortgage in which an owner of a residential property in Indian can borrow money against the value of his or her home. A reverse mortgage provides stream of income flows which normall



Revenue should furnish AIR information received to Assessee

  Rupesh Srivastava    29 November 2012 at 17:03

Recently on 24th Aug 2012, ITAT held that Revenue should furnish AIR information received to Assessee - Principles of natural justice Assessee invested in mutual funds along with his wife. The assessing authority, after receiving information from A



New and user friendly efiling site from IT Department

  CA Ilayaraja    20 November 2012 at 12:07

Filing and maintaining the info relating to your Income tax returns was never so easy. But, thanks to the Income Tax Department, they have come up with a comprehensive and more user friendly website. No need of going to a professional for filing the I



Advance Pricing Agreement - A Step Ahead

  Hiral Raja    19 November 2012 at 11:44

Transfer Pricing provisions were brought under the purview of Income Tax Act in 2001. Over the years, there have been substantial amount of additions/adjustments at the time of transfer pricing assessments wherein the transfer price charged by th



Business Loss set off under Sec.72: Widened scope

  CA S.SAIRAM    12 November 2012 at 10:47

Business Loss set off under Sec.72: widened scope The judiciary does play a vital role in the economy by discerning the real intentions of the law. In this regard, the recent rulings with respect to carry forward and set off of losses in the tax law



Changes in Income Tax Slabs for Individuals over Last Five Assessment Years

  Member (Account Deleted)    01 November 2012 at 11:52

(AY 2009-10 to AY 2013-14) Individuals other than those specified in II, III, IV below Slab Details Rate 2013-14



Disallowance of Expenses in Computation of Profit and Gains

  Member (Account Deleted)    29 October 2012 at 13:50

Disallowance of Expenses in Computation of Profit and Gains of Business or Profession Part - I Section 40(a) of Income Tax Act, 1961 Purpose: Disallowance of expenses for computing income u/s 28 of Income Tax Act, 1961. Applicability: All assesses




Popular Articles




CCI Pro
Meet our CAclubindia PRO Members


Follow us

CCI Articles

submit article