Articles by Manoj Agarwal
View Full Profile
Major relief to small taxpayers from reverse charge
REVERSE CHARGE U/s 9(4) is EXEMPTED for Inward Supply Value upto Rs. 5000 in a Day from one or more suppliers. Various scenerios are analysed by the writer.
Salient features of new PMGKY Income Disclosure Scheme 2016
Proposed Salient Features of Pradhan Mantri Garib Kalyan Yojna, 2016 for disclosing #blackmoney held as #cash or deposits1. Applicable for undisclosed income in...
No TCS on provision of any service due to drafting anomaly in Section 206C of IT Act
I am sure that you are completely surprised by the title because nobody has yet pointed out such an anomaly!! You heard it right and please do let me explain. The Hon�ble Finance Minister Shri Arun Jaitley has brought amendment in Section 206C
Rate of Service Tax - Section 67A linked with POT Rules, 2011 to prevent disputes
BACKGROUND – Section 67A and POT Rules:The Point of Taxation Rules, 2011 (in short POT Rules) was introduced w.e.f. 01-04-2011 to define and determine the point of taxation (in short POT) i.e. point in time when a service shall be deemed to hav
Whether the Levy of Swachh Bharat Cess is challengeable? Yes, it seems to be...
To finance and promote Swachh Bharat initiatives, an enabling provision was incorporated in the Finance Act, 2015 (hereinafter referred as the Act) vide Chapter VI to empower the Central Government to impose a Swachh Bharat Cess (hereinafter referred
All about Swachh Bharat Cess - FAQs
The Hon�ble Finance Minister Shri Arun Jaitley while presenting Union Budget for the year 2015-16 on 28th February, 2015 had introduced a new cess to be named as Swachh Bharat Cess to be levied and collected on taxable services. Unfortunately,
YOGA is now Tax Free Service - Baba Ramdev must be delighted!!
In a welcome move to promote YOGA, the Central Government has exempted the activities relating to 'advancement of yoga' from the levy of service tax.The definition of 'charitable activity' contained in mega exemption notification no.
Proposed GST Return - Salient Features
Dear Tax Payer, Greetings of the Day!! The Joint Committee on Business Process for #GST has submitted it's Report on GST Return. The salient features for proposed #GSTReturn are as below:1. There will be common E-Return for CGST, SGST, IGST and A
Utilization of CESS: Whether industry has been fooled?
In a significant move towards Goods & Service Tax (GST), the Central Government had issued Notification No. 14/2015-CE and 15/2015-CE dated 01-03-2015 (as part of the Union Budget – 2015 Notifications) whereby it exempted all goods falling
Transit Sale - Dealer Registration is not mandatory
The Central Government has issued Notification No. 08/2015-CE(NT) dated 01-03- 2015, which is effective from the date of issue, has inter alia, inserted the following 3rd proviso in Rule 11(2) of Central Excise Rules, 2002 (CER, 2002)
Popular Articles
- Post Office Interest Rates From October 2026: Check the Latest Rates of All Schemes
- New UPI Rules Starting From 15th October 2026: Complete Fee Structure for Transactions
- Post Office Fixed Deposit Interest Rates: Latest Update for October 2026
- Tax Audit Deadline AY 2026-27: Penalty for Missing 30 September and Why an Extension Request Isn't an Extension
- TDS on Purchase of Property: New Reporting Rules From 1st October 2026
- TDS on Contractor for FY 2026-27: Rates, Limits, New Rules, Examples & Compliance Guide
- Senior Citizen Saving Scheme Latest Interest Rate From October 2026
- New Tax Regime FY 2026-27: Complete Slab, Rebate & Marginal Relief Reference
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
