Articles by CA.R.S.KALRA
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TDS on Salary: A Comprehensive Guide to Section 192
Understand TDS on salary under Section 192. Learn who deducts tax, when to deduct, rates, and employee responsibilities for accurate tax withholding.
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 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.
Tax Audit Provisions: Section 44AB Explained
Understand Section 44AB tax audit requirements. Learn turnover limits, profession receipts thresholds, and when a tax audit is mandatory in the UK.
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.
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