Articles by CA Tejas Andharia
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Error in drafting Section 87A of Income Tax Act, 1961
Most of us would be knowing about and have been claiming a rebate under section 87A of Income Tax Act, 1961. But very few of us would be fully aware about the controversial implications of new drafted proviso (b) to this section which is effective from AY 2024-25. Let's see the Section 87A of Income Tax Act, 1961 first.
New GST registration denial may badly affect our economy
Recently, many frivolous queries are seen to have been raised by concerned officials when businessman applies for registration of GST Number.
Is last Para of Income Tax Circular No. 13 of Year 2021 consistent with legal provisions?
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.
Is Income Tax circular regarding use of functionality u/s 206AB and 206CCA consistent with legal provisions?
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.
Changes in ITR-1 to ITR-6 for the AY 2018-19
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
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
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
Analysis of Income Tax Proposals for Layman as well Tax Practitioners
Finance Bill 2017: Tax Planning and Controversy related to Surcharge
Finance Bill 2017: Tax Planning of Surcharge and Controversy related to Surcharge
Budget 2016 - An Analysis for Layman as well as Tax Practitioners
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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