Income Tax Articles
What is an SEZ, tax & trade implications on companies located in SEZ?
A Special Economic Zone (SEZ) is a zone wherein businesses enjoy simpler tax and easier legal difficulties. It is located in a country’s national borders only, but they are treated as foreign territory for tax purpose.
What are Liquid Mutual Funds?
In this article, the author explains the meaning of liquid mutual funds, their suitability and their advantages.
Transfer of capital assets between holding and subsidiary company or vice-versa and its tax implications
As you are aware that the term "Business Restructuring" is composed of two words," Business" and "Restructuring". We know that the "Business", includes trade, commerce, manufacture, profession etc
Understanding Different Deposits And Applicable Tax Benefits Around It
Bank gives scheme under different types of deposit and account. In this article we will discuss about them in detail and we will also discuss the tax benefits you get under Income Tax Act.
Dont Forget To Include These Incomes In Your Income Tax Return
In this article, we will discuss the incomes that are part of taxable income but many taxpayers don’t include these incomes in their income tax returns.
Which individuals are required to file ITR and which ITR form is to be used?
Any individual or HUF whose total income before deducting CH VI A deductions and Sec 54/54B/54D/54EC/54F/54G/54GA/54GB is more than the basic exemption limit
Capital gains and its taxability
Capital gains are the amount of net profits(gains) that the investor makes from selling of any capital assets over the purchase price of that assets. The entir...
Whether Notional Interest on Security Deposit paid by employer for accommodation of its employee will also be included while calculating perquisites
Perquisite value of a residential accommodation provided by the employer to its employee will be calculated on the basis of actual rent paid or payable and no notional interest on Security Deposit deposited by employer
What is Tonnage Taxation?
21 March 2022
16981 Views
Tonnage taxation is a presumptive taxation scheme under which qualifying shipping companies operating qualifying ships are given this option.
Income Tax Search and Seizure: Irregularity versus an illegal Income Tax Search- Analysis
Rule 112 of the Income Tax Rules'1962 lays down the procedure, forms of authorization, manner and other procedural effects of carrying out search and seizure action as enumerated u/s 132 of the act.
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