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Articles by CA Himanshu Gandotra

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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.

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Posted in Income Tax  6 comments |   2046 Views


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.

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Posted in Income Tax  11 comments |   17139 Views


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).

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Posted in Income Tax  4 comments |   12267 Views


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..

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Posted in Income Tax  16 comments |   12750 Views


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

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Posted in GST  16 comments |   18330 Views


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..

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Posted in Income Tax  25 comments |   19881 Views