Articles by CA.R.S.KALRA
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Presumptive Taxation for Partnerships & Sec 69C
Understand presumptive taxation for partnership firms under sections 44AD, 44ADA, 44AE, and the applicability of Section 69C.
Understanding TDS: Tax Deducted at Source Explained
Learn what TDS (Tax Deducted at Source) is, how it works, and why it's important for tax collection and preventing evasion. Get key details here.
Presumptive Taxation: Key Judicial Rulings Explained
Understand important judicial pronouncements on presumptive taxation. Learn how ITAT rulings protect assessees from unwarranted additions and scrutiny.
TDS & Advance Tax: Rules for Presumptive Taxation
Understand your TDS and Advance Tax obligations, even under presumptive taxation schemes like 44AD and 44ADA. Learn about new thresholds and interest implications.
Section 271B Penalty: Failure to Get Accounts Audited
Understand the Section 271B penalty for failing to get accounts audited. Learn about the penalties, reasonable causes, and key case laws. Avoid costly fines.
Section 44AB & 44AD: New Audit Thresholds Explained
Understand the updated Section 44AB audit thresholds and how they interact with Section 44AD. Learn if your business needs a tax audit.
Section 44AE: Presumptive Tax for Goods Carriage Owners
Understand Section 44AE's presumptive taxation for goods carriage businesses. Learn about income calculation, applicability, and opting out.
Turnover Under Rs 1 Crore: Sections 44AA, 44AB, 44AD
Understand Sections 44AA, 44AB, and 44AD for turnovers up to Rs 1 crore. Learn about presumptive income, tax audits, and account maintenance requirements.
Section 44ADA: Presumptive Tax for Professionals Explained
Understand Section 44ADA, the presumptive taxation scheme for professionals in India. Learn eligibility, benefits, and how it simplifies tax filing.
Section 44AD: Presumptive Taxation Explained - Part 2
Understand Section 44AD's non-obstante clause, deductions, and its interaction with other tax provisions like 43B, 40, and 40A. Learn more!
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