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Articles by CA Himanshu Gandotra

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Updated ITR - Section 139(8A)

  CA Himanshu Gandotra    01 March 2023 at 09:02

As the financial year 2022-23 is approaching its end, the last date to file ITR for previous years is also expiring. In this article, let's discuss the two options to file ITR after due date of filing has expired.



Tax on Virtual Digital Asset

  CA Himanshu Gandotra    26 September 2022 at 08:42

Virtual Digital Assets or Crypto-currency or NFTs are the center of attraction in today’s finance world. One gets very eager to learn and trade in these avenues considering their nature of quick and big profits. As we all know, these assets have grown tremendously in value in the last decade.



Section 194IA | TDS on sale of immovable property

  CA Himanshu Gandotra    26 April 2021 at 09:44

This section intends to cover the Gross receipts/Sale consideration received by the Seller on the sale of immovable property. TDS is to be deduced by the person paying the above consideration i.e. buyer.



Taxation of gifts as per income tax

  CA Himanshu Gandotra    08 October 2019 at 16:23

In today's scenario the custom of gift sharing is in much trend. Also since Diwali festival is approaching, many people exchange very valuable gifts.



TDS Section 194A - TDS on interest other than interest on securities

  CA Himanshu Gandotra    22 July 2019 at 11:49

Section 194A covers provisions relating to deduction of TDS on interest other than interest on securities credited or paid by any person other than an individual or HUF to any resident, or an individual or HUF covered u/s 44AB(a)/(b).



Taxation of political parties

  CA Himanshu Gandotra    04 April 2019 at 11:45

IntroductionLok Sabha Elections are on the way. This may sound a trending topic these days to discuss the various sources of income and relative taxation of suc..



GST on second hand goods

  CA Himanshu Gandotra    22 January 2019 at 11:37

IntroductionFor the purpose of computation of GST on second hand goods let us divide the second hand goods into 2 parts:- Second hand v



All about Section 44ADA

  CA Himanshu Gandotra    28 December 2018 at 11:28

SECTION 44ADASection 44AD is a well-known presumptive taxation scheme available to individuals, HUF and partnership firms (not including limited liability partn..