Articles by CA Tejas Andharia

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Section 87A Income Tax Act: New Proviso Explained

Posted by CA Tejas Andharia 06 February 2024 15677 Views

Understand the controversial changes to Section 87A of the Income Tax Act, effective AY 2024-25. Learn about the drafting error and its implications.



GST Registration Denials Harming UK Economy

Posted by CA Tejas Andharia 15 March 2022 2765 Views

Discover how frivolous GST registration denials are discouraging entrepreneurs, impacting revenue, and hindering the UK's 'Ease of Doing Business' ranking. Learn what needs to change.



Income Tax Circular 13/2021: Legal Consistency Analysis

Posted by CA Tejas Andharia 07 July 2021 6112 Views

Analyse Income Tax Circular No. 13 of 2021 against legal provisions. Understand TDS vs TCS implications for buyers and sellers.



Income Tax Circular 206AB/206CCA: Legal Consistency Check

Posted by CA Tejas Andharia 24 June 2021 7196 Views

Examines if the Income Tax circular on sections 206AB & 206CCA aligns with legal provisions. Discover inconsistencies and potential issues for taxpayers.



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

Posted by CA Tejas Andharia 19 February 2020 41109 Views

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...



Legal validity of Major changes in ITR schema

Posted by CA Tejas Andharia 15 January 2020 8358 Views

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



Union Budget 2019 - Detailed Analysis of Income tax Proposals

Posted by CA Tejas Andharia 09 January 2020 10386 Views

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...



Analysis of Income Tax Proposals for Layman as well Tax Practitioners

Posted by CA Tejas Andharia 13 August 2017 6844 Views

Analysis of Income Tax Proposals for Layman as well Tax Practitioners



Finance Bill 2017: Tax Planning and Controversy related to Surcharge

Posted by CA Tejas Andharia 03 August 2017 4209 Views

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



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

Posted by CA Tejas Andharia 12 March 2016 9503 Views

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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