Articles by CA, CPA (USA) Shikhar Garg
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Rectification of Income Tax Orders u/s 154: A Guide
Understand the scope of Section 154 of the Income Tax Act for rectifying mistakes apparent from records. Learn what qualifies for rectification and its limitations.
CIT Powers Under Section 264: Revision Orders Explained
Understand CIT's powers under Section 264 of the IT Act 1961. Learn about revision orders, their scope, and limitations for assessees.
Actual Payment Section 43B: Income Tax Act 1961 Explained
Understand the 'actual payment' meaning under Section 43B of the Income Tax Act 1961. Learn which deductions require actual payment and when constructive payment applies.
Section 151: Safeguard for Income Tax Notice Approval
Understand Section 151 of the Income Tax Act 1961. Learn about the crucial safeguard requiring higher authority approval before issuing reassessment notices.
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