Articles by Gaurav Jain
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Some unanswered thoughts on General Anti-Avoidance Rules
Some unanswered thoughts on General Anti-Avoidance Rules
Notable Changes in Form 15CA and 15CB
The CBDT has amended Rule 37 BB of the Income-tax Rules and made notable changes which are as under:i. No Form 15CA and 15CB will be required to be furnished by an individual for remittance which do not requiring RBI approval under its LRS.ii. Furthe
Key Changes in New ITRs and Eligibility - AY 2015-16 (FY 2014-15)
The Rule 12 of the Income-tax Rules was amended vide Notification No. 41/2015, Dated 15-04-2015. The new ITR Forms 1, 2 and 4S were notified for the assessment year 2015-16 vide said notification.In view of various representations received it was ann
Note on Income Computation and Disclosure Standards (ICDS)
INCOME COMPUTATION AND DISCLOSURE STANDARDS CBDT vide its Notification No: 32/2015 dated 31-03-2015 notified 10 Income Computation and Disclosure Standards (ICDS); which are to be followed at the time of computation of income chargeable to income ta
Proposed changes in provisions for TDS u/s 194C for transporters
Proposed amendment in the TDS provision u.s 194C applicable on payments to transporters vide Finance Bill, 2015 CURRENT SCENARIO:Under the existing provisions of sub section (6) of section 194C of the Income Tax Act, 1961, there is no deduction of ta
CSR - Income Tax Decoding
Note on CSR Expenditure The Companies Act, 2013 mandates that certain companies which have net worth of Rs. 500 crore or more turnover of Rs. 1,000 Crore or more or a net profit of Rs. 5 crore or more during any financial year are required to spend
Recent amendments for Electoral trusts
Note on Electoral Trust With an object to reform the system of funding to political parties , the Finance Act (No. 2), 2009 introduced a set of provisions (Section 13B) for the electoral trust under the Income Tax Act, 1961 (the Act). Sectio
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