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Articles by CA Tejas Andharia

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Is last Para of Income Tax Circular No. 13 of Year 2021 consistent with legal provisions?

  CA Tejas Andharia    05 July 2021 at 09:00

Analysing the reading of Second Proviso to Section 206C(1H) and Section 194Q(5) and fetching answers after a harmonious reading of both the sections against different situations.

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Posted in Income Tax |   5307 Views


Is Income Tax circular regarding use of functionality u/s 206AB and 206CCA consistent with legal provisions?

  CA Tejas Andharia    23 June 2021 at 13:31

CBDT has issued a circular regarding the use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961. Let us decode whether the same is in line with legal provisions or not.

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Posted in Income Tax |   6399 Views


Legal validity of Major changes in ITR schema

  CA Tejas Andharia    19 July 2019 at 12:06

Does it seem that the legal validity of certain major changes in ITR Schema is questionable? Attempt to analyse with reference to legal provisions

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Posted in Income Tax  2 comments |   7824 Views


Union Budget 2019 - Detailed Analysis of Income tax Proposals

  CA Tejas Andharia    13 July 2019 at 15:01

1. There is not any change in slabs of tax rates, but there are following changes in surcharge rates for Individual, Hindu undivided family, association o..

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Posted in Union Budget  1 comments |   9747 Views


Changes in ITR-1 to ITR-6 for the AY 2018-19

  CA Tejas Andharia    18 April 2018 at 17:30

Changes in ITR-1The most popular one pager return is continued by the CBDT this year also. But there are certain changes regarding eligibility to file this retu..

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Posted in Income Tax  22 comments |   39588 Views


Analysis of Income Tax Proposals for Layman as well Tax Practitioners

  CA Tejas Andharia    14 February 2017 at 10:58

Analysis of Income Tax Proposals for Layman as well Tax Practitioners

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Posted in Others |   5376 Views


Finance Bill 2017: Tax Planning and Controversy related to Surcharge

  CA Tejas Andharia    04 February 2017 at 13:59

Finance Bill 2017: Tax Planning of Surcharge and Controversy related to Surcharge

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Posted in Others |   3942 Views


Budget 2016 - An Analysis for Layman as well as Tax Practitioners

  CA Tejas Andharia    12 March 2016 at 12:08

1. Income Tax rates are not changed (except in case of certain types of companies) but surcharge in case of individual, H.U.F., A.O.P., B.O.I. and artificial juridical persons is increased from 12% of income tax to 15% of income tax. [Not to worry si

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Posted in Others |   9261 Views


Bureaucracy in India - A Real Hurdle for Development of Country

  CA Tejas Andharia    24 September 2014 at 10:38

To,Honble Chief Justice of IndiaSupreme Court of India Subject: Bureaucracy in India A Real Hurdle for Development of Country Respected Sir, Minimum government, maximum governance is it fact or fantasy? Government

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Posted in Others  3 comments |   6852 Views


Tax Proposals of Budget-2014 for Salaried and Retired People

  CA Tejas Andharia    11 July 2014 at 19:04

Budget 2014 has proposed the following income tax rates For Individuals below 60 years age (including Woman Assessees): Income Tax Rate Upto 2,50,000 Nil 250,000 to 5,00,000 10% of the

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Posted in Others  1 comments |   13203 Views