Articles by Jigar Rajendrabhai Mansatta

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Apportionment of Credit and Blocked Credit

Posted by Jigar Rajendrabhai Mansatta 08 June 2020 3566 Views

If the input tax as is attributable to the ITC restricted to taxable supplies Section 17(2) says that where the goods and/or services are used by the registered taxable person partly for effecting taxable supplies including zero-rated supplies under this Act Or under the IGST Act.

CARO 2020 - Enlarging Auditor's Responsibility

Posted by Jigar Rajendrabhai Mansatta 28 May 2020 6443 Views

Recently Ministry of Corporate Affairs has come out with Companies (Auditor's Report) Order, 2020; along with the increase in the scope of many clauses and insertion of new clauses, there is also deletion of an existing clause.

Section 6 of the Income Tax Act

Posted by Jigar Rajendrabhai Mansatta 26 April 2020 10042 Views

Section 6 of the Income Tax Act contains provisions related to the residential status of an assessee. The Finance Act 2020 amends provisions related to the residential status of the non-resident.

Amendment to TDS Provisions in Income Tax Act

Posted by Jigar Rajendrabhai Mansatta 23 April 2020 29289 Views

The Finance Act 2020 has made various amendments to the TDS Provisions. TDS Section 194O has been introduced in the Income Tax Act through Finance Act 2020.