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ITR and Types of ITRs - A Complete Guide for AY 2021-22
06 August 2021
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There are different types of ITRs. The persons falling under those categories shall file the return in the respective ITR. Let us discuss the ITRs 1 to 7 in this article, for AY 2021.22.
Important Points While Computing Income Under Profits And Gains Of Business Or Profession
Profits and Gains of Business or Profession is considered as an important head of income while computing taxable income. Let us discuss the guiding points that should be kept in mind while computing income under PGBP.
Section 187: Investment of Company to be held in its own name
As per Section 187(1), 'All investments made or held by a company in any property, security or other assets shall be made and held by it in its own name.'
Analysis | Legitimate Entities to Loan under Section 185
Analysing which are the entities to whom a company can give Loan/ Guarantee/ Security etc' under Section 185 of the Companies Act, 2013 after amendment by the Companies Amendment Act, 2017.
Related Party Transaction under Companies Act 2013
Section 2(76) - Definition of Related Party Transaction, Section 188 - Related Party Transaction and Section 189 - Registration of transactions in which directors are interested.
Section 186: Loan and Investment by Company
As per Section 186(2), no company shall directly or indirectly give any loan to any person or give any guarantee or provide security in connection with a loan to any other body corporate or person.
Section 194J - TDS on Professional or Technical Fees [Updated for FY 2021-22]
The tax has to be deducted in case the payment is greater than ₹ 30,000 during the year. Such ₹30,000 is the maximum limit that is applicable to each item or payment independently.
Match & Mismatch of Returns with 26AS, TRACES, GST, MCA, SEBI
There is a lot of issue in the matching of Returns with Form 26AS, TRACES, GST, MCA and SEBI. In this article, we discuss this issue and its possible solution for taxpayers and professionals.
Blocking of E-Way Bill (EWB) generation facility to resume after 15th August 2021
GSTN had issued an advisory that non filing of GST Returns may lead to blocking of the E-Way Bill facility. This was kept on hold due to the ongoing pandemic and the same is set to return from 15th August 2021.
New Income Tax Portal - Issue in E-Verification of ITR, Refund Re-issue, Form 15CA / 15CB and Several Others
The Income Tax Department launched the new income tax portal with the assurance of a convenient, modern, and seamless experience. However, the reality is a far cry from the intended.
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