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All You Need to Know About Section 194P of the Income Tax Act, 1961
Section 194P of the Income Tax Act, 1961 is inserted vide Finance Act, 2021. Provisions of section 194P provide conditional relaxation to a specified senior citizen from filing an Income Tax Return.
Hard nut to crack -Service tax refund claim
Hard nut to crack -Service tax refund claim Prepared By:
Alteration in Object and Name Clause of MOA & AOA
A company can alter its object clause by way of addition, deletion, modification, and substitution. In this article, we discuss the steps for alteration in the Object and Name Clause of MOA & AOA.
Concept of "Deemed Owner" under the Income Tax Act,1961
The head "Income from house property" is one of the significant heads of income while determining the total income of a taxpayer. This head is a notional head of income.
Intangible Assets - An yardstick to measure company's value
Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w
Further clarification on MSME FORM I
In relation to notification issued by the Ministry of Micro, Small and Medium Enterprises, dated 02nd November
Exemption Under Section 54GA
Section 54GA provides for an exemption from capital gain arising on the transfer of a capital asset used for the purpose of business in an industrial undertaking situated in an urban area to an industrial undertaking situated in any SEZ.
Applicability of CSR
Meaning:Corporate social responsibility may be referred to as "corporate citizenship" and can involve incurring short-term costs that do not provide an immediate financial benefit to the company, but instead pr
Reverse- Joint Charge - Possible Way Out
Reverse- Joint Charge Under Service Tax- Possible Way Out CA Madhukar N Hiregange The common citizen, the trader [ big & small] , small scale service providers, manufacturers who in normal course are not providing services would not be registere
Re-Registration u/s 12AB for Trust/Institution
All the existing trusts and institutions registered u/s 12AA shall re-register themselves u/s 12AB w.e.f. 01.04.2021. Registration granted u/s 12AB shall remain valid for 5 years.
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