Articles by CA.R.S.KALRA
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Section 194K | TDS on Income in Respect of Units of Mutual Fund
Discussing Section 194K of the Income Tax Act, which deals with the TDS on Income in Respect of Units of Mutual Fund, including its meaning, liability to deduct TDS, threshold limit, rate of TDS, and Non-Applicability etc.
Section 194J | TDS on Professional or Technical Fees
Discussing Section 194J of the Income Tax Act, which deals with the TDS on Professional or Technical Fees, including its meaning, threshold limit, rate of TDS, etc.
Incentives to Encourage Cashless Business Transactions
Discussing the Incentives to Encourage Cashless Business Transactions as per the Income Tax Act w.r.t the Presumptive Rate of Income together with a combined study of Section 44AB with 44AD.
Section 40A(3/3A) I Restrictions on Expenditure (Capital & Revenue)
This article gives a thorough analysis of Sections 40A(3) and 40A(3A) of the Income Tax Act, which deals with the Restrictions on Expenditure (Capital & Revenue).
Section 194IC | TDS on Payment Made Under Specified Agreement
Discussing Section 194IC of the Income Tax Act, which deals with the TDS on Payment Made Under Specified Agreement including the provisions for Joint Development Agreement.
Section 194IA | TDS on Purchase of Immovable Property
Discussing Section 194IA of the Income Tax Act, which deals with the TDS on Purchase of Immovable Property including its meaning, rate of TDS, exceptions and practical illustrations.
Section 194IB | TDS on Rent of Property
Discussing Section 194IB of the Income Tax Act, which deals with the TDS on Rent of Property including its meaning, persons responsible to deduct tax, rate of TDS and practical illustrations on the same.
Section 194H | TDS on Commission and Brokerage
In this article, we discuss Section 194H of the Income Tax Act which deals with TDS on Commission and Brokerage including its applicability, rate of TDS, and major judicial pronouncements.
Section 194I | TDS on Rent
Discussing Section 194I of the Income Tax Act, which lays down provisions for TDS on Rent, including its meaning, payment covered, rate of tax and exemptions to the provision.
Section 194G | TDS on Commission on Sale of Lottery Tickets
Discussing Section 194G of the Income Tax Act, which deals with TDS on Commission on Sale of Lottery Tickets, including its meaning, eligibility, TDS Rate, Time Period and Threshold Limit.
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