While Section 50 of The CGST Act was retrospectively amended to provide that there would be no interest liability on delayed filing of GSTR-3B to the extent of balance in The Electronic Credit Ledger
Exporting goods and services can have a significant positive impact on businesses of all sizes. The chance to access a diverse range of potential clients by tapping into a sizable global market is one of the main advantages.
Most of us would be knowing about and have been claiming a rebate under section 87A of Income Tax Act, 1961. But very few of us would be fully aware about the controversial implications of new drafted proviso (b) to this section which is effective from AY 2024-25. Let's see the Section 87A of Income Tax Act, 1961 first.
In this background, the Budget 2024 has proposed amendment to make distribution of common credit mandatorily by ISD route. This proposal is yet to be notified. The author has examined the ISD concept and the implications of the latest proposals.
Slump Sale means the transfer of one or more undertakings against a lump sum consideration without values being allocated to the individual assets and liabilities.
TDS is required to be deducted by a person for certain payments made by them. Every Assessee who has deducted TDS is required to file TDS Returns. TDS Returns are quarterly statements, which contain the information pertaining to TDS deducted and deposited. It is submitted by person who deducted TDS i.e. TDS deductor.
GST on mobile phones is a consumption tax levied on the selling price of the phone. The taxes generated are paid to the government to streamline taxation and replace multiple indirect taxes.
The Finance Bill 2024, presented by the government, outlines crucial financial policies and measures aimed at steering the country's economic trajectory. Here are the key highlights that will significantly impact various sectors and shape the fiscal landscape in the coming fiscal year.
Let's take a look at the benefits of trademark licensing and trademark assignment, and then move on to the differences.
In the interim budget 2024, our honourable FM Shmt. Nirmala Sitaraman highlighted some of the achievements of BJP government over a period of 10 years, emphasising on increase in direct tax collections
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