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Articles by Jigar Shah

Clarification and FAQs on Section 194IB of Income Tax Act, 1961

Posted by Jigar Shah 22 February 2021 7859 Views

Section 194-IB deals with the provisions relating to Tax deducted at source (TDS) on Rent paid by individual / HUF. Let us discuss some clarifications and FAQs on this section.

Tax Audit Applicability u/s. 44AB of Income Tax Act, 1961 - Earlier & Post Budget 2020

Posted by Jigar Shah 24 August 2020 16437 Views

1. Before 2016, the turnover limit for sec 44AB and Sec 44AD were identical. Thereafter, in Budget 2016, the turnover limit for Sec 44AD has been raised to INR ...

Clarification on Section 269SU

Posted by Jigar Shah 06 August 2020 20744 Views

Clarification on newly inserted section 269SU of the Income Tax Act, 1961

Pros and cons of e-assessment

Posted by Jigar Shah 08 July 2020 9696 Views

e-Assessment - Electronic assessment, also known as e-assessment, online assessment, computer assisted/mediated assessment and computer-based assessment, is the use of information technology in various forms of assessment.