Articles by Geetanjali Pandey

A Comprehensive Exploration of IFSC Units and Income Tax Deduction

Posted by Geetanjali Pandey 25 January 2024 3411 Views

In this comprehensive article, aim is to delve deep into the concept of "IFSC UNIT" and explore the intricacies of the DEDUCTION provided by the Income Tax Act.

TCS On Remittance Under Liberalised Remittance Scheme & Overseas Tour Programme Package

Posted by Geetanjali Pandey 14 December 2023 3420 Views

In the realm of international financial transactions, the Liberalized Remittance Scheme (LRS) has become a popular avenue for Indian residents. This article delves into the intricacies of remittance under LRS and the consequential Tax Collection at Source (TCS) under Section 206C(1G) of the Income Tax Act.

Detailed Analysis Of Agricultural Income

Posted by Geetanjali Pandey 27 October 2023 5817 Views

This article is aimed at enlightening the exemption and allowance provided by the Income tax Act in respect of any 'agricultural income' earned by the a...

Applicability Of Audit Report 10BB And Disclosure Requirement In Audit Report

Posted by Geetanjali Pandey 29 September 2023 19234 Views

Applicability of Form 10BBIt will be applicable where : Total income of the trust or institutions does not exceed Rs. 5 crore during the previous year. Where th...

TDS Applicability & Equilisation Levy On Advertisement Services Taken Through Facebook, Google And Instagram

Posted by Geetanjali Pandey 22 September 2023 6372 Views

These days advertisement made through digital platform is quite popular and convenient for business enterprises. While thinking about digital platform, we go for Google, Facebook, Twitter, Linkedin and Insta etc.

Analysis of Sec 50C & 43CA of the Income Tax Act

Posted by Geetanjali Pandey 12 August 2023 10604 Views

Here, the author has tried to explain the applicability of two provisions of the Income Tax Act which is related to Immovable property being Land and building. ...

Special Provision applicable to Non-Resident Indian

Posted by Geetanjali Pandey 29 July 2023 4259 Views

This article provides insight and knowledge about the Special provisions of the Income Tax which are applicable to Non-resident income with respect to certain income as prescribed in Chapter XII-A of the Income Tax Act.

Comprehensive Discussion On Investment Made In Mutual Fund & Its Taxability (Equity/Debt)

Posted by Geetanjali Pandey 12 July 2023 5187 Views

It has always been the point of discussion while deciding the eligibility of investment made in Mutual funds for claiming deduction under Sec 80C of the Income Tax Act and also to calculate its taxability at the time of redemption. It should be noted that taxation of Mutual fund depend upon its type whether it is equity oriented fund or Debt oriented fund.

Creation Of Entity Master With Regard To FC-GPR Filing

Posted by Geetanjali Pandey 19 June 2023 4390 Views

Here, I am not emphasizing much on the eligibility norms and guidelines relating to FDI prescribed under FEMA Act rather I will enlighten about the steps to be taken and process to be followed relating to FDI.