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Articles by Susmita Dutta, CA , CPA

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Income tax on virtual digital assets Under Section 115BBH

  Susmita Dutta, CA , CPA    05 May 2022 at 08:37

The definition of Virtual Digital Assets proposed to be inserted vide new clause 47A to the section 2 of the Act, where Virtual Digital Assets are defined to cover assets

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Posted in Income Tax |   4116 Views


New Form ITR-U Under Section 139(8A) for updated Income Tax Returns

  Susmita Dutta, CA , CPA    02 May 2022 at 15:41

The CBDT has notified a new form for filing updated Income Tax returns in which taxpayers will have to give the exact reason for filing it along with the amount of income to be offered to tax.

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Posted in Income Tax  3 comments |   12675 Views


All about Annual Information System

  Susmita Dutta, CA , CPA    10 November 2021 at 09:30

The new AIS is related to interest, dividends, securities, transactions, mutual fund transactions, foreign remittance information. The information is processed to eradicate duplicity of information.

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Posted in Income Tax |   2700 Views


Extension of Income Tax due dates for the AY 2021-22 related to the FY 2020-21

  Susmita Dutta, CA , CPA    21 May 2021 at 16:22

CBDT, in exercise of its power under section 119 of the Income-tax Act, 1961, provides relaxation on Income Tax due dates as per Circular 9 of 2021 dated 20th May 2021.

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Posted in Income Tax |   2106 Views


An Overview of GST QRMP Scheme

  Susmita Dutta, CA , CPA    02 February 2021 at 08:52

The QRMP Scheme states that a GST registered person, whose turnover is less than 5 crore rupees, is eligible to file the return on a quarterly basis, but has to make the payment on a monthly basis.

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Posted in GST  4 comments |   2817 Views


Transparent Taxation Scheme: The expenses that are going to reflect in 26AS

  Susmita Dutta, CA , CPA    07 October 2020 at 11:21

The transparent taxation Scheme brings many changes in the taxation system. Let us discuss the expenses that are going to reflect in 26AS

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Posted in Income Tax  3 comments |   17622 Views


TCS u/s 206C (1H) - Applicability, Exemptions and Payment Schedule w.e.f 1st Oct 20

  Susmita Dutta, CA , CPA    01 October 2020 at 17:03

TCS u/s 206C (1H) will be applicable w.e.f 1st October 2020. Let us understand the applicability, exemptions, and payment schedule etc. of the section.

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Posted in Income Tax  15 comments |   28911 Views


Comparative analysis on budget 2020 for Salaried Individual

  Susmita Dutta, CA , CPA    05 February 2020 at 10:03

Comparative analysis on budget 2020 for Salaried Individual

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Posted in Union Budget  6 comments |   10371 Views


RCM on renting of motor vehicles

  Susmita Dutta, CA , CPA    06 January 2020 at 11:07

GST on supply of service by way of renting of any motor vehicle designed to carry passengers(cost of fuel included in the consideration charged from the service recipient) is paid if certian conditions are satisfied. Read the full article to know all the conditions.

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Posted in GST  7 comments |   15174 Views


Submit Form 15G and Form 15H to avoid TDS on interest income

  Susmita Dutta, CA , CPA    23 January 2019 at 11:11

1. What is Form 15G and Form 15H?Form 15G and Form 15H are forms which a person can submit to make sure TDS is not deducted on income if that assessee meet the ..

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Posted in Income Tax  18 comments |   9165 Views




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