Articles by Vivek Jalan
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GST Council: Key CGST Rule Changes Affecting IMS
Discover major CGST rule amendments from the 55th GST Council meeting, impacting Invoice Management System (IMS) and credit note procedures. Learn how these changes affect your business.
Section 270A(9): Cite Clauses for Income Misreporting Penalties
Understand the crucial difference between income underreporting and misreporting under Section 270A. Learn why citing specific clauses is vital for valid penalty proceedings.
Advance Income Tax: Taxable Upon Receipt
Discover when advance payments are taxable. Learn how the 'matching principle' and AS-9 apply to income tax, with insights from a key legal case.
Revise ITRs by 31st Dec for Undisclosed Foreign Assets
Indian residents must declare foreign assets in ITRs. Revise your return by 31st Dec 2024 to avoid penalties. Learn more about Schedule FA & FSI compliance.
Flexible Faceless Assessments: A Call for Change
Explore the challenges of faceless tax assessments for large businesses and discover proposed solutions for greater flexibility and improved taxpayer experience.
RBI Reclassification: FPI to FDI Framework Explained
Understand the RBI's new framework for reclassifying FPI to FDI investments. Learn about limits, approvals, and reporting obligations for investors.
Date of Initiation for Penalty Time Barring
Understand the 'date of initiation' for penalty proceedings under Section 275 of the Income Tax Act. Learn how it affects time-barring periods for penalty orders.
Section 40A(3): Avoid Disallowance for Excessive Payments
Learn how to avoid disallowance of excessive payments under Section 40A(3) by proving business expediency and genuine transactions. Get practical advice.
License vs Royalty: Understanding Copyright Transfer
Discover the key differences between a software license and copyright transfer. Learn what constitutes royalty payments for tax purposes in India.
Income Tax Act Review: TDS/TCS Simplification Suggestions
Explore suggestions for revamping the Income Tax Act, focusing on simplifying TDS/TCS provisions, reducing rates, and eliminating overlaps. Learn more!
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