Articles by CA Mehul Thakker

TDS obligation of Individual and HUF

Posted by CA Mehul Thakker 07 January 2019 28517 Views

When Individual/ HUF are required to deduct tax at source under these five sections?Consider the following proviso to section 194A(1):�An individual or a

UMP approach for studying for May/Nov 2019 exams

Posted by CA Mehul Thakker 26 November 2018 26072 Views

In previous article Direct Tax CA Final (old), Nov 2018 attempt Why it was toughest paper so far?, we have drawn following conclusions:-(1) Weightage o

How to manage Amendments in Direct Tax for CA Final Examinations

Posted by CA Mehul Thakker 29 July 2018 21909 Views

The exam weightage of Direct Tax Amendments ranges between 20 to 40 marks in CA Finals. As a student, one cannot ignore these amendments made by latest Finance ...

Practical aspects of Section 194 IA and Section 195 of the Act

Posted by CA Mehul Thakker 10 July 2018 38494 Views

In this article we will be touching upon the provisions of the Income Tax Act, 1961 relating to TDS in case of purchase of Immovable property.Moving forward, th...

Case studies for CA Final May 2018 exam

Posted by CA Mehul Thakker 05 May 2018 33252 Views

CRITICAL JUDICIAL RULINGS IN QUESTION - ANSWER FORMAT Case Study 1Honda Siel Cars India Ltd. (assessee), is a joint venture company between Honda Motors, a

Practical aspects of the provisions of Section 194 A of the IT act

Posted by CA Mehul Thakker 31 January 2018 6006 Views

In this article, we will be touching upon the provisions of the Income Tax Act, 1961 relating to TDS in case of purchase of Immovable property. Moving forward, ...