Articles by Nirmal Beniwal
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Breather for Startups from Angel Tax
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 ...
TDS on individual paying rent more than 50K
Introduction: This article explains the new section 194 IB added by the budget 2017 in the Income Tax Act which
What is BEPS?
Introduction: BEPS is acronym for Base Erosion and Profit Shifting. Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that
Insight to Equalisation Levy
This article describes the equalisation levy, its implications and procedural aspects.
Is Equalization levy providing level playing field to domestic players?
Equalization levy is a tax policy implemented to create a level playing field" between service providers. This article studies the requirement to improve it.
Is it time to cheer for restaurant service providers?
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.
Exports Rejuvenated under GST
This article relates to the problems faced by the exporters and reliefs given to them to enhance their competitiveness.
Do you have huge unclaimed refund from exports in earlier laws?
The article is written only for exporter of services which are entitled to claim refund of service tax CENVAT credit and has not applied for them.
GST on Advances
Article talks about liability of receiver to pay GST on advances received
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