Articles by Koushik D C

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Digitalise the receipts and pay presumptive tax at 6% instead of 8%

Posted by Koushik D C 21 June 2017 19784 Views

We all are aware of demonetisation in our country which is a fight against black money, ter

Taxability of Government Grants - An Analysis

Posted by Koushik D C 10 June 2017 24479 Views

Taxability of Government Grants � An Analysis Through this article I have made an effort to give clarity on taxability or otherwise of government grants b

Pre-listing Certificates - An Overview

Posted by Koushik D C 08 June 2017 16238 Views

We know that listing is not compulsory under the Companies Act, 2013 but it becomes mandatory to a public limited c

It's the time for foreign companies to read POEM

Posted by Koushik D C 26 January 2017 14001 Views

It's the time for foreign companies to read POEM

Pre-listing certificates - An overview - Part II

Posted by Koushik D C 30 December 2016 4817 Views

Pre-listing certificates - An overview - Part II

All about MAT and AMT

Posted by Koushik D C 22 December 2016 12851 Views

For the purpose of better and clear understanding of MAT and AMT, I have made the comparison of various related provisions

Analysis on CIT(A) Vs. ITAT

Posted by Koushik D C 19 December 2016 14747 Views

In this article reader can compare various provisions relating to appeals to Commissioner of Income-tax (Appeals) ["CIT(A)"] with Income Tax Appellate Tribunal ...

Presumptive Taxation For Professionals

Posted by Koushik D C 15 December 2016 16354 Views

Presumptive Taxation For Professionals The Finance Act, 2016 has inserted the section 44ADA being a special provision for computing profits and gains of profess...