Download Files uploaded by CA Sarju Pandey

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Sec.143(3) Scrutiny Assessments

Sec.143(3) Scrutiny Assessments

Where a return has been filed u/s 139 or in response to a notice u/s 142(1), the case can be selected for scrutiny Assessment; If the assessing officer considers it necessary to ensure that ï‚· The assessee has not understated the income , Or ï‚· The ...

Posted on 26 October 2012 (Downloads: 325) Income Tax

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MAT and AMT

provisions relating to MAT and AMT ...

Posted on 25 October 2012 (Downloads: 1187) Income Tax

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Sec. 43B

In computation of income under the head Profits and Gains of Business or Profession (PGBP), some of the expenses are allowed under Income Tax Act 1961 and can be claimed by the assessee only in the year in which the payment is actually made. This is irr...

Posted on 25 October 2012 (Downloads: 675) Income Tax

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Sec.269SS , Sec.269T , Sec 285

Mode of taking or accepting certain loans and deposits , Mode of repayment of certain deposits, Non-resident having liaison office required to submit statement in prescribed form to the Assessing Officer...

Posted on 25 October 2012 (Downloads: 282) Income Tax

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Some pivotal points in relation to sec. 56(2) IFOS

some basic provisions in relation to IFOS ...

Posted on 17 October 2012 (Downloads: 114) Income Tax

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Sec.56(2)(viia) and (viii) of the Income Tax act

this pdf contains Transfer of shares without consideration or for inadequate consideration to attract the provisions of section 56(2) in case of recipient firms and companies also [Section 56(2)(viia)] and Interest received on compensation/enhanced...

Posted on 17 October 2012 (Downloads: 854) Income Tax

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Section 56(2)(vii) of the Income Tax Act

Section 56(2)(vii) Any Sum of Money or Value of Property received without consideration or value of property, other than immovable property, received for inadequate consideration to be subject to tax in the hands of the recipient, BEING an INDIVIDUAL...

Posted on 17 October 2012 (Downloads: 846) Income Tax

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Revised return

THIS pdf CONTAINS provisions relating to revise the return ...

Posted on 15 October 2012 (Downloads: 556) Income Tax

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Filing Return of Income some important points

sOME pIVOTAL pOINTS iN REGARD To fILING oF REtURN OF iNCOME WITHIN dUE dATE AnD AFTER THE dUE DATE ...

Posted on 15 October 2012 (Downloads: 511) Income Tax

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Sec. 5 to Sec. 9

this pdf contains provisions relating to Scope of Total Income , Residential status of the assessee , Income received or deemed to be received in India etc. and thanks ...

Posted on 13 October 2012 (Downloads: 428) Income Tax

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Sec.40A(3) and Sec.40A(3A)

this PDF contains provisions relating to Sec.40A(3) and Sec.40A(3A) of the Income tax Act. this is going to help you increase your knowledge. must be referred ...

Posted on 12 October 2012 (Downloads: 618) Income Tax

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