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National Pension System (NPS) - Part 4
Learning about the exit process and solving a hypothetical problem to understand the computation of pension. In the end, we will also understand whether NPS is a better choice for investment.
National Pension System (NPS) - Part 1
National Pension Scheme is a defined contribution retirement savings scheme intended to urge the working class to set aside a part of their earnings so as to have an adequate income at/after the time of retirement.
National Pension System (NPS) - Part 2
In this article, we will discuss the Investment Choices and Subscriber Base & Assets of Management under the National Pension Scheme.
National Pension System (NPS) - Part 3
This piece attempts to cover all about Registered Pension Funds, How can one open an NPS account and Tax Benefits available under the Income Tax Act.
Baggage Rules
Baggage RulesWhat is meant by Baggage? It is the luggage of the passenger travelling by air or sea from one country to another It also means all dutiable goods imported by a passenger or a member of crew in his/her baggage Baggage INCLUDES unaccompan
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
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