A practical guide to distinguishing business profits, royalties, and technical fees in international payments. Understand how contracts, DTAA rules and Form 15CA/CB requirements shape taxability, compliance, and certification, complete with real examples and clarity on grey areas.
25 November 2025
161 Views
A heartfelt tribute to Dharmendra Ji, celebrating his inspiring journey from humble Punjabi roots to legendary stardom. This reflective piece honours his courage, simplicity, humour, poetic soul and timeless message - Darr Ke Aage Jeet Hai capturing how his light continues to shine beyond his lifetime.
The Income Tax Act, 2025 modernises India’s tax law with simplified structure, clearer definitions, digital reforms, and streamlined compliance effective from 1 April 2026.
Updated in 2025, the Capital Gains Account Scheme now offers digital deposits, more authorized banks, online closures, and clearer rules for LTCG exemptions.
A detailed comparison of key prosecution offences under the Income Tax Act, 1961 and the new Income Tax Act, 2025, including sections on wilful tax evasion, failure to file returns, and non-payment of TDS/TCS.
24 November 2025
1482 Views
Learn how provisional attachment under Rule 159 read with Section 83 of the CGST Act works, why GST officers freeze bank accounts, common triggers, how to check DRC-22 orders, and the complete step-by-step process to file objections (DRC-22A) and get your bank account unfrozen quickly.
24 November 2025
1278 Views
Know how pensioners can avoid advance tax if they don’t have any business or profession income.
Know how an 82-year-old senior citizen fight against income tax penalties due to an unfiled return caused by health issues.
Understanding Section 87A can be confusing when Short-Term Capital Gains (STCG) are involved. While the rebate eliminates tax for income up to Rs 7 lakh under the new regime, STCG taxed at special rates often causes mistaken tax demands.
24 November 2025
827 Views
Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
YOGESH KAPOOR AND ASSOCIATES
New Delhi
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