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Articles by Jigar Rajendrabhai Mansatta

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Apportionment of Credit and Blocked Credit

  Jigar Rajendrabhai Mansatta    08 June 2020 at 10:07

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.

Posted in GST |   3439 Views


CARO 2020 - Enlarging Auditor's Responsibility

  Jigar Rajendrabhai Mansatta    28 May 2020 at 10:01

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.

Posted in Audit |   6335 Views


Section 6 of the Income Tax Act

  Jigar Rajendrabhai Mansatta    25 April 2020 at 10:49

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.

Posted in Income Tax  1 comments |   9804 Views


Amendment to TDS Provisions in Income Tax Act

  Jigar Rajendrabhai Mansatta    23 April 2020 at 10:49

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.

Posted in Income Tax  4 comments |   29094 Views