Income Tax Articles
ITR Filing Due Dates FY 2021-22 (AY 2022-23)
Don't miss your Income Tax Return filing deadline for FY 2021-22 (AY 2022-23). Find all ITR filing due dates for individuals, companies, LLPs, and HUFs here.
Maharashtra Tax Settlement Scheme 2022: Settle Arrears
Settle old tax, interest, penalty, or late fees with the Maharashtra Settlement of Arrears Scheme 2022. Learn how to apply and benefit from concessions.
CBDT Clarifies MFN Clause for Lower Source Taxation
Understand the CBDT's clarification on MFN clauses for lower source taxation rates in DTAAs. Learn how OECD membership dates impact treaty benefits.
Holding & Subsidiary Asset Transfer Tax Rules
Understand tax implications of transferring capital assets between holding and subsidiary companies. Learn about exemptions and withdrawal conditions.
Notional Interest on Security Deposits & Perquisites
Discover if notional interest on employer-paid security deposits for employee accommodation counts towards perquisites. Learn about IT rules and court decisions.
Taxation of commission income of insurance agents
A lot of confusion arises when it comes to the income tax filing of insurance agents. An insurance agent, although having aggregate turnover below the audit limits, cannot file his Income Tax Return u/s 44AD, i.e., ITR-4. How does he file his ITR then!
Section 79A: No Loss Set-Off on Undisclosed Income
Learn about the Finance Bill 2022's Section 79A, preventing loss set-offs against undisclosed income found during searches and surveys. Understand its impact.
Section 68 Income Tax Act 1961: Critical Analysis
Understand Section 68 of the Income Tax Act, 1961. Learn its purpose, applicability, and the onus on assessees regarding cash credits. Avoid hefty penalties.
Advancement of Public Utility: IT Act 1961 Explained
Understand 'advancement of any other object of general public utility' under the IT Act 1961. Learn about tax exemptions and commercial activity limits.
Capital Gains Excluded from Book Profit Under Section 115JB
Learn how capital gains aren't included in book profit calculations for Section 115JB, based on a Bombay High Court ruling. Understand your tax obligations.
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