Articles by CA Harshali Salvi

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TDS on Rent Under Section 194-IB: Understanding the Transition from 5% to 2%

  CA Harshali Salvi    06 March 2025 at 08:34

The Union Budget 2024 reduced the TDS rate on rent payments under Section 194-IB from 5% to 2%, effective October 1, 2024.



SME Exchange: An option for Fundraising

  CA Harshali Salvi    05 May 2021 at 09:52

In India an SME exchange functions within a recognized stock exchange or the main exchange such as the BSE Limited and the National Stock Exchange of India.



A Brief about Form 10A and 10AB as per new Law on Registration of Trust

  CA Harshali Salvi    23 April 2021 at 09:59

Form 10A and 10AB has been prescribed in these new rules for the registration of the Trust U/s 12A & 80G and approval U/s 10(23C) sub-clause (iv) or (v) or (vi) or (via) & 35(1) sub-clause.




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