A practical guide to distinguishing business profits, royalties, and technical fees in international payments. Understand how contracts, DTAA rules and Form 15CA/CB requirements shape taxability, compliance, and certification, complete with real examples and clarity on grey areas.
As per FEMA Norms, Supervisory returns refer to all periodic/ ad-hoc data submitted to RBI in formats prescribed from time to time.
Explore the intricacies of TDS under the Income-tax Act, 1961, focusing on the responsibilities of deductors, TDS credit provisions, and key judicial rulings protecting deductees from being treated as assessee-in-default. Understand CBDT guidelines and recent high court judgments addressing TDS mismatches and employer-employee tax issues.
The Insolvency and Bankruptcy Code, 2016 (IBC) is an Indian Law which creates a consolidated framework that governs insolvency and bankruptcy proceedings for corporate person, partnership firms, and individuals.
Discover 5 key income tax provisions every Indian taxpayer must know - Basic Exemption Limit, Section 80C, Capital Gains Tax, TDS rules and penalties for late filing. Learn smart tax planning tips for FY 2024-25.
A NBFC-Factor is a type of Non-Banking Financial Company (NBFC) that is primarily engaged in the business of factoring.
Let's delve deeper into how SMEs can effectively leverage AI to enhance their analytics capabilities, enriched with practical examples.
GIFT City IFSC in Gujarat offers global fund management opportunities with tax benefits, world-class infrastructure and a strong regulatory framework.
In a significant move to address long-standing concerns regarding the taxability of vouchers under GST, the GST Council made certain recommendations
The option pricing method (OPM) is a widely used approach for allocating equity value to various securities within the intricate capital structures of privately held companies.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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