Articles by Nirmal Beniwal

Breather for Startups from Angel Tax

Nirmal Beniwal 14 February 2018 at 10:53

Introduction: This article clears the position of startups as regards the applicability of angel tax.Background: Clause (viib) of sub section (2) of section 56 ..

Posted in Income Tax | 3 comments | 8673 Views

TDS on individual paying rent more than 50K

Nirmal Beniwal 03 February 2018 at 15:31

Introduction: This article explains the new section 194 IB added by the budget 2017 in the Income Tax Act which

Posted in Income Tax | 6 comments | 12726 Views

What is BEPS?

Nirmal Beniwal 09 January 2018 at 11:13

Introduction: BEPS is acronym for Base Erosion and Profit Shifting. Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that

Posted in Income Tax | 5 comments | 16752 Views

Insight to Equalisation Levy

Nirmal Beniwal 30 December 2017 at 12:18

This article describes the equalisation levy, its implications and procedural aspects.

Posted in Income Tax | 19 comments | 11214 Views

Is Equalization levy providing level playing field to domestic players?

Nirmal Beniwal 27 December 2017 at 10:55

Equalization levy is a tax policy implemented to create a level playing field" between service providers. This article studies the requirement to improve it.

Posted in Professional Resource | 3060 Views

Is it time to cheer for restaurant service providers?

Nirmal Beniwal 14 December 2017 at 10:50

This article is for the suppliers engaged in supply of food and beverages by way of restaurant, eating joint, mess, canteen, and those located in hotels, etc.

Posted in GST | 9 comments | 28200 Views