Articles by CA Piyush Agarwal
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TDS & TCS Rate Chart for FY 2026-27: Updated Rates, Thresholds & New vs Old Sections
Updated TDS & TCS Rate Chart for FY 2026-27 with new vs old sections, rates, thresholds and key provisions effective from 1 April 2026.
GST TDS on Metal Scrap: New Rules Explained
Understand GST TDS for metal scrap from Oct 10, 2024. Learn rates, thresholds, forms, and compliance for businesses.
Section 194O: TDS on Payments made to E-Commerce Participants
According to Section 194O, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant. Know more about the section here.
Section 194R of IT Act: TDS on perquisites or benefits on business & professions
Union Budget 2022, a new TDS section 194R, has been proposed in the Finance Bill 2022, w.e.f. 01st July 2022.
Section 43B (h) of Income Tax Act, 1961 - Disallowances of expenses due to non-payment to MSMEs
Section 43B (h) of Income Tax Act, 1961
Section 269ST : Penalty of Cash Transactions above Rs. 2 Lakhs
You can repay your loan amount to any HFC (Housing finance company) or NBFC (Non-banking finance company) in cash provided each loan installment is less than Rs 2 lakhs.
Section 194IA of IT Act, 1961 - TDS on Sale of Immovable Property
Section 194IA is inserted by Finance act 2013 and it is applicable from 01st of June, 2013.
Section 139(8A) of IT Act: ITR-U (Updated Income Tax Return)
The government introduced the concept of updated return in income tax in the Union Budget 2022. The new provision allows the taxpayers to update their ITRs within two years of filing, on payment of additional taxes, in case of errors or omissions.
Section 80EEA of IT Act: Additional deduction of interest payment in respect of housing loan
A new Section 80EEA has been inserted by government to allow for an interest deduction from AY 2020-21 (FY 2019-20).
Section 80EEB of Income Tax Act: Interest on Electric Vehicle
A new section 80EEB of Income Tax Act, 1961 has been introduced allowing a deduction for interest paid on loan taken for the purchase of electric vehicles from the AY 2020-21.
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