Articles by CA AMIT KUMAR SHARMA

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No TDS u/s 194J on Payments for Software Purchase

Posted by CA AMIT KUMAR SHARMA 30 March 2023 239311 Views

As Per notification no. 21/2012 dated 13.06.2012 no deduction of tax shall be made on certain payments by a person for the acquisition of software from another person.



Why Not India? Elon Musk & India's Talent Challenges

Posted by CA AMIT KUMAR SHARMA 13 July 2021 13792 Views

Explore why India hasn't produced an 'Elon Musk' despite its bright minds. Discover the challenges and potential of Indian entrepreneurs.



5% GST on Educational Research Equipment

Posted by CA AMIT KUMAR SHARMA 21 June 2021 11909 Views

Discover how educational institutions can avail a 5% GST rate on specific research equipment and instruments. Learn the conditions and required certifications.



Section 194N: TDS on Cash Withdrawals Over 1 Crore

Posted by CA AMIT KUMAR SHARMA 27 July 2020 5687 Views

Understand Section 194N TDS on cash withdrawals. Learn about the Rs 1 crore limit, TDS rates, and who it applies to. Avoid penalties by staying informed.




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