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Articles by SAGAR MALHOTRA

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1. Non-applicability of Section 206AA to non-residents to whom Section 139A does not apply on account of Rule 114AAB: Section 206AA provides that any perso..

Posted in Income Tax |   677 Views



An analysis of the latest notifications and circulars issued by CBDT in the month of July.

Posted in Income Tax |   1028 Views



Section 45 of the Income Tax Act, 1961 ('Act') is the charging section of the income chargeable under the head 'Capital Gains'.

Posted in Income Tax |   759 Views



Every individual taxpayer is required to compute its tax liability for the AY 2020-21 after taking into consideration the new rates. Further, the deductor or collector was also required to deduct TDS or collect TCS after considering the new rates.

Posted in Income Tax |   1404 Views



IntroductionIn this article, we are going to discuss the eligibility criteria for availing the input tax credit (ITC) and the conditions which are required to b..

Posted in GST  7 comments |   3445 Views





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