Articles by CMA Poornima Madhava
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NPS Exit Rules & Pension Calculation Explained
Understand NPS withdrawal rules for Tier 1 & Tier 2 accounts, including normal, premature, and partial exits. Learn about pension calculation and if NPS is right for you.
NPS Part 3: Opening Account & Tax Benefits
Discover how to open an NPS account online or offline and explore the significant tax benefits available under the Income Tax Act for Tier 1 contributions.
NPS Investment Choices: Active vs Auto
Explore National Pension System (NPS) investment options. Learn about Active Choice and Auto Choice for asset allocation to grow your retirement savings.
National Pension System (NPS) Explained: Part 1
Discover the National Pension System (NPS) in Part 1. Learn what NPS is, who can invest, and its key features for retirement savings.
TDS on Interest other than Interest on Securities 194A
Any person (not being an individual/HUF*), responsible for paying to a resident any income by way of interest other than interest on securities, is responsible to deduct tax at source and deposit the same to the Government Treasury within the time st
Manufacture under Central Excise Act
The term manufacture refers to a process involving the conversion of an input into a completely different output.As per section 2(f) of Central Excise Act, 1944 (CEA), manufacture includes any process: Incidental or ancillary to the completion of a m
Types of duties under customs
Various duties under Customs can be levied on almost all imports whereas only few goods are subject to export duty. Let us understand different types of duties under Customs Law for the purpose of import of goods.Let us study each of the above in det
TDS on Rent u/s 194I
What is tax deduction at source?Persons responsible for making payment of income (rent), are responsible to deduct tax at source and deposit the same to the Government Treasury within the time stipulated.The recipient of the income (though s/he gets
Taxation of gifts by an Individual/HUF
As per section 56(2)(vii) of Income Tax Act, gifts received by an individual or a hindu undivided family in the form of money or property (without consideration or with inadequate consideration) is taxable as income under the head Income from Other S
Return of Income
Who has to submit return of income? Taxpayer Section under which return to be filed Minimum income to attract the provisions of filing return of income Company or firm 139(1) Any income/loss
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