Articles by CA Harshali Salvi

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

Posted by CA Harshali Salvi 06 March 2025 6802 Views

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

Posted by CA Harshali Salvi 05 May 2021 1571 Views

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

Posted by CA Harshali Salvi 23 April 2021 14474 Views

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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