Articles by Mikdad Merchant

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Tax Incentive for additional employee cost u/s 80JJAA: An Analysis

Posted by Mikdad Merchant 19 September 2020 6188 Views

Tax Incentive for additional employee cost u/s 80JJAA: An Analysis



Section 115BAB: An Analysis

Posted by Mikdad Merchant 25 March 2020 8634 Views

Income Tax Amendment Ordinance 2019 had inserted a new section 115BAB in the Income Tax Act 1961 to provide for the concessional rate of tax for new manufacturing companies. This article is guidance for anyone looking to take benefit of the new section and are in the process of setting up a new manufacturing unit.



Section 54F - Undesirable provision from an economic perspective

Posted by Mikdad Merchant 14 November 2011 19839 Views

Before I delve into my topic of discussion, let me give a short brief about section 54F of the Income Tax Act 1961. Section 54F deals with exem




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