Articles by CA Mehul Thakker
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International Taxation: Taxation of Non-residents Shipping Business-Section 44B of the Act
In this article, CA Mehul Thakker explains the concept of International Taxation with regard to the Taxation of Non-residents Shipping Business in Section 44B of the Income Tax Act.
Form 15G - Form 15H for no deduction of tax at source
Section 197ASection 197A provides that if a declaration in a prescribed form (Form no. 15G � Form 15 H) is submitted by the recipient of income to the pay
Practical aspects of Section 194 I and Section 194 IB of the Act
In this article we will be touching upon the provisions of the Income Tax Act, 1961 relating to TDS in case of rent paid or payable by Individual/ HUF. Moving f...
International Taxation: Taxation of Non-residents Shipping Business- Section 172 of the Act
In this article, we discuss about another code under the Income Tax Act, that governs the taxation of non-residents' shipping business which has an overriding effect over all the provisions of Income Tax Act including section 44B.
International Taxation: Relief from double taxation
Double taxation generally means taxation of same income of a person in more than one country. The main reason behind double taxation is that countries across the world different rules for taxing income.
Taxability of Business Perquisites under Income Tax Act
Any benefit or perquisite arising from exercise of business or profession shall be taxed under the head “Profits and Gains from Business or Profession”(PGBP).
Taxability of various compensations under Income Tax Act
Only those capital receipts would be taxable under the Income Tax Act,1961 which are expressly provided under the definition of term "income" under section 2(24) of the Act.
Concept of Inseparable Letting under Income Tax Act, 1961
Concept of Inseparable Letting under Income Tax Act, 1961
International Taxation: Source Rule of Taxation
Section 9 of the Income Tax Act is a deeming fiction. This section provides that in certain situations, the income is deemed to accrue or arise in India despite fact that the actual place of accrual is outside India.
Taxability of Capital Receipts under Income Tax Act, 1961
Whether the Capital Receipts which are not of recurring nature and more particularly of exceptional nature would fall within the meaning of Income?
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