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Articles by CMA Devi Vara Prasad Korada

Taxation Regime for REIT and InvITs in Finance Bill 2014

CMA Devi Vara Prasad Korada 16 July 2014 at 12:08

1.Introduction: Real Estate Investment Trusts (REITS) have been successfully used as instruments for pooling of investment in several countries. Infrastructure Investment Trusts (InvITs), a modified REITS type for infrastructure projects is also bein

Tax deduction at source and emerging issue

CMA Devi Vara Prasad Korada 06 February 2014 at 12:08

Tax Deduction at Source (TDS) gained so much of importance in the recent years comparing to the earlier years because of insertion of Form 26AS (Online Tax Credit Statement for Assessees). Same got more importance in the recent period with insertion

194 IA - TDS on sale of Immovable property - Complete details

CMA Devi Vara Prasad Korada 06 February 2014 at 12:07

Background:TDS on transfer of immovable property has been inserted with effective from 01-June-2013 in Finance Act 2013 by inserting a new section called 194IA.Applicability: Applicable to all the transfers of the Immovable properties expect the tran