Articles by Venkat Raj
View Full Profile
MAT Credit - Budget Implications
A comprehensive analysis of MAT u/s 115JB, its historical evolution, MAT credit mechanism, Budget 2026 changes, rate reduction to 14%, restrictions on credit utilisation
Top Notch International Tax Judgments - December 2025
December 2025 international taxation roundup covering rupee depreciation, GST impact and landmark rulings on royalty, head office expenses, dividend tax, and service PE under DTAA.
Export of Services
Export of services in India covers consulting, accounting, foreign language & global courses like CPA. Learn GST rules, benefits & global career scope.
Recent development in International taxation
International taxation is a dynamic, growing, and unique field. This subject revolves around topics that are global and very interesting.
Recent Tax Updates
The Financial Year 2023-24 is coming to an end in fortnight. The books of accounts of all entities are at the closing stage, and wherever a requirement arises, provision as required needs to be created. Let us analyze a recent ruling!
Budget 2024 - An Analysis
. This budget ("Sabha Saath Sabka Vikas") is only an interim budget where only a vote on account is delivered by the finance minister. Here only a brief summary is given, and when the new government comes, a full budget will be delivered.
Recent Income Tax Case Laws
Through this write-up, let us analyze key income tax judgments from the income tax appellate tribunal, the high court, and the Supreme Court.
Non resident Taxation Payment to Sportsman
This section even describes that while making payment to non-resident tax has to be deducted at rates under the Act or DTAA whichever is beneficial.
Impact of Judicial precedents in Union Budget 2023
Through this write up changes in domestic taxation will be articulated keeping in mind the Supreme Court judgment's impact in the Income –Tax Act(''ACT") and Income tax Rules(''Rules").
All about Non-resident taxation
Any payment made to non-resident or to a foreign company whereby tax has to be deducted under Section 195 of Income tax Act ('IT ACT'). There are lot of complexities in dealing with this aspect which will be discussed in this missive.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
