Posts on various provisions of Income Tax Act

Sharing my posts on Various provisions of Income Tax Act

A. Deductions under Chapter VIA of the I T Act, 1961

1. Deduction u/s 80JJAA https://canirmalg.wordpress.com/2017/03/28/deduction-under-section-80jjaa/

2. Deduction u/s 80IBA
https://canirmalg.wordpress.com/2016/06/17/deduction-under-section-80-iba-for-affordable-housing-projects/

3. Deduction u/s 80IAC
https://canirmalg.wordpress.com/2016/05/18/deduction-under-section-80-iac-for-startups-an-opportunity/

4. Deduction u/s 80IE
https://canirmalg.wordpress.com/2010/11/04/deduction-under-section-80ie-%25E2%2580%2593-an-opportunity/

B. Taxation of Royalty & FTS
5. Non residents without PE - 115A(1)(b)
https://canirmalg.wordpress.com/2014/02/22/taxation-of-royalty-and-fees-for-technical-services/

6. Non residents with PE - 44DA
https://wp.me/pExzk-j3

7. Special rate for residents for Royalty
https://canirmalg.wordpress.com/2017/03/22/special-rate-of-tax-on-royalty-income-from-patents-of-resident-indians-us-115bbf/

C. Others
8. Taxation of share premium under Income Tax Act
https://wp.me/pExzk-tf

9. eAssessment under Income Tax Act, 1961
https://canirmalg.wordpress.com/2017/09/12/e-assessment-under-the-income-tax-act/

10. Judicial pronouncements on identity of buyers in case of Cash Sales (prior to introduction of 269ST relevant post Demonetization operation Clean Money)
https://canirmalg.wordpress.com/2017/03/23/identity-of-buyers-in-case-of-cash-purchases/

11. Tax Technicale : Gift Tax on Engagement Rings
https://canirmalg.wordpress.com/2017/02/07/tax-technicale-gift-tax-on-engagement-rings/

12. Procedure in Prosecution proceedings under the Income Tax Act, 1961
https://canirmalg.wordpress.com/2016/05/23/procedure-in-prosecution-proceedings-under-income-tax-act-1961/

13. Alternative Minimum Tax on non company assessees
Https://canirmalg.wordpress.com/2016/03/02/alternate-minimum-tax-on-persons-other-than-a-company/


Regards
Nirmal Ghorawat