Articles by Vikas Sharma

Receipt of Salary in Arrears and Relief u/s 89

Vikas Sharma 06 May 2019 at 10:57

Sometimes you may have received a portion of your salary in arrears or in advance, or you may have received a portion of your family pension in arrears or in a..

Posted in Income Tax | 9 comments | 12015 Views

Whether EPF withdrawal attracts Taxes?

Vikas Sharma 04 May 2019 at 11:53

The Employee Provident Fund (EPF) is an investment and more beneficial scheme enacted by the Government in the common interest of employees. In this scheme, the..

Posted in Income Tax | 17 comments | 19911 Views

Clarification in respect of transfer of input tax credit in case of death of sole proprietor

Vikas Sharma 03 April 2019 at 10:26

The Board has clarified an issue in respect of transfer of input tax credit in case of death of sole proprietor vide circular no. 96/15/2019-GST dated 28th Marc..

Posted in GST | 1 comments | 3828 Views

Pure Agent in GST Law

Vikas Sharma 11 February 2019 at 13:27

Agent is well known person in the commercial business parlance. The GST Law also talks about Agent as �agent� means a person, including a factor, b

Posted in GST | 1 comments | 4449 Views

Debit Notes in GST Law

Vikas Sharma 07 February 2019 at 10:48

Debit Notes in GST is an altogether different concept from the earlier practices. Under the GST Law, the debit note or a supplementary invoice is a convenient ..

Posted in GST | 18 comments | 19065 Views