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Assessment under provisions of Section 153A of IT Act, 1961
SOME IMPORTANT FACTS RELATED TO ASSESSMENT UNDER SECTION 153A OF THE INCOME TAX ACT, 1961
Can GAAR override DTAA?
In this article, I am making an honest and sincere attempt to find a plausible, logical and well-reasoned answer to this complicated question, analysing the applicable provisions of the Constitution of India, the Income Tax Act, 1961
Introduction of E-Bill system in government departments
In the budget 2022, the Finance Minister announced a new concept of the E-Bill processing system to be implemented in the government departments. The goal is to bring more transparency, efficiency, and end-to-end digitization to the government payment system.
Why only completed journeys are appreciated?
Not that the world will appreciate the same efforts but atleast we can bring the change and start appreciating the actual efforts rather than preaching a degree where majority of students leave at some point of time.
Reversal of input tax credit - Real estate sector
As you are aware that implementation of Goods and Services Ac,2017(GST) is one of the most important act of this NDA Government. Through implementation of GST the concept "One Tax one Nation" has been fulfilled and the tax system of India has been totally overhauled.
Difference between Fiscal Year and Assessment Year
The end of the Fiscal year is approaching, and with it, the last day for filing your Income Tax Returns (ITR). But what exactly is a Fiscal Year?
Tax Implications on Gifting of Shares
03 March 2022
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The word transfer means a delivery of property, especially stocks and shares, from one person to another.
Can more than one show cause notice be issued for same period in GST?
No SCN can be issued for subsequent period, when notice and adjudication order for previous period quashed by Court or Tribunal. But if something has been missed then second Show Cause Notice could be issued and Department has right to demand tax which has escaped assessment.
Statutory and Tax Compliance Calendar - March 2022
This Article contains compliance requirement under various statutory Act for which due date falls in the month of March 2022. The due dates are very crucial for compliances of the statutory provision under various act in order to avoid penalty, interest or late fee.
Is gift deed need to be registered?
A very common and frequent question running in the mind of taxpayers is the gift deed needs to be registered. In this part, you can gain knowledge about various provisions relating to the registration of gift deed.
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