Income Tax Articles
Section 153A IT Act: Assessment in Searched Cases
Understand assessment under Section 153A of the IT Act, 1961 for searched cases. Learn about notice issuance, scope of assessment, and key judicial pronouncements.
GAAR vs DTAA: Can India's GAAR Override Tax Treaties?
Explore if India's General Anti-Avoidance Rules (GAAR) can override Double Taxation Avoidance Agreements (DTAAs). Understand the legal nuances and recent judgments.
Fiscal Year vs Assessment Year: Understand the Difference
Confused by Fiscal Year (FY) and Assessment Year (AY)? Learn the key differences and how they apply to your Income Tax Return (ITR) filing in India.
Tax on Gifting Shares: Rules for Doner & Donee
Understand the tax implications of gifting shares in the UK. Learn rules for the sender (doner) and receiver (donee) to ensure compliance.
Gift Deed Registration: Is It Mandatory?
Discover whether registering a gift deed is mandatory for immovable and movable property. Learn about the legal requirements under Indian law.
Capital Contribution Taxable as Cash Credit? Firm vs Partner
Discover if capital contributions by partners are taxable as cash credits for the firm. Learn when Section 68 applies and who is liable.
New TDS Sections 194R & 194S Explained
Understand new TDS sections 194R (benefits/perquisites) & 194S (virtual digital assets) effective July 2022. Learn rates, thresholds & implications.
Save Tax: Top Investment Options Before Year-End
Discover the best investment options to save tax before the financial year ends. Explore PF, PPF, ELSS, NPS & more. Act now!
Russia-Ukraine War: India Tax & Trade Impact
Discover how Russia's invasion of Ukraine impacts India's taxes and trade, from market fluctuations to expatriate tax residency. Learn more.
Updated Income Tax Return: Pros & Cons Explained
Learn about the updated income tax return provision (u/s 139(8A)). Discover its advantages, disadvantages, and conditions for filing. File within 2 years!
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