Articles by Geetanjali Pandey

Schedule III of CGST Act 2017: Related to Legal/Court/Tribunal services

Posted by Geetanjali Pandey 26 May 2023 3043 Views

In this Article, the author is going to describe the activities/transactions, which although are falling within the scope of Supply

Schedule III of CGST Act 2017: Related to Employee Services

Posted by Geetanjali Pandey 26 May 2023 7532 Views

Under this Article, I am going to describe the activities/transactions, which although are falling within the scope of Supply

Treatment of RPF/Annuity/Gratuity in the hands of Employee

Posted by Geetanjali Pandey 15 May 2023 4252 Views

Treatment Of RPF/Annuity/Gratuity In The Hands Of Employee & Treatment Of Income In The Hands Of Trust/Fund Set Up For The Benefit Of Employees

Nature, Objectives, Conditions & Approval of Trust set up for the benefit of employees

Posted by Geetanjali Pandey 10 May 2023 4208 Views

This article is aimed at providing knowledge the nature and objectives set up for the benefit of the employees and also enlightens about the conditions required to be fulfilled for getting approval from the Income tax department.

Section 9: Income Deemed To Accrue/Arise In India In The Hands Of Non-Resident

Posted by Geetanjali Pandey 29 April 2023 6119 Views

This area is a complicated one which needs to be understood wisely and carefully while calculating the Total Taxable income of Non-resident.

Important concept and provisions relating to the taxability of non-resident

Posted by Geetanjali Pandey 28 April 2023 5984 Views

Under this Article, I would like to draw attention toward those major areas which is the basic/initial point of determining the taxability of Non-resident in India. Once we checked these filters one by one on Non-resident, we can get clear picture about the taxability of Non-resident.

Comparative Analysis of Registered Trust/Institution u/s 12AA/12AB

Posted by Geetanjali Pandey 26 April 2023 9603 Views

COMPARATIVE ANALYSIS OF SEC 12AA/12AB REGISTERED TRUST /INSTITUTION OR TRUST/INST/FUND REFERRED TO IN SUB CLAUSE (iv)(v)(vi)(via) of Sec 10(23C)

Filing of Form No. 10 of Income Tax Act

Posted by Geetanjali Pandey 25 April 2023 5628 Views

This Article is related to one of the amendment made in Form No. 10 by Notification No. 96/2022 dated 17th August, 2022 which became applicable for all the Trust/Institution registered under sub clause (iv)(v)(vi)(via) of Section 10(23C) of the Act for F.Y. 2022-23 (A.Y. 2023-24).

Valuation of Start-ups

Posted by Geetanjali Pandey 18 April 2023 3737 Views

Start-ups as the name suggest any venture which is going to start or at stage of development or just emerged an innovative idea or technique.

Income Tax Amendments applicable for AY 2023-24 (FY 2022-23)

Posted by Geetanjali Pandey 18 April 2023 18136 Views

This article will outline some of the important amendments made by Finance Act, 2023 which is applicable for FY 2022-23 (AY 2023-24) which we need to take care of while filing ITR of AY 2023-24.