Income Tax Articles


Section 115JB of the income tax act

Posted by MANSHI BAID 21 April 2016 22883 Views

SECTION 115JB OF INCOME TAX ACT, 1961 SPECIAL PROVISION FOR PAYMENT OF TAX BY CERTAIN COMPANIES (AFTER BUDGET 2016) This section is nothing but the Minimum Tax that a company is required to pay. This section provides that in case the tax payable by a



Highlights of Section 194IA

Posted by CA Rohan jain 18 April 2016 180686 Views

Highlights of Section 194-IA (TDS On Sale/Purchase of IMMOVABLE PROPERTY)Crux :1.As per Finance Act of 2013, TDS is applicable on transfer of any Immovable Property(other than agricultural land), wherein the consideration of the property exceeds or i



Understanding tds on purchase of immovable property

Posted by Abhishek Ranjan Singh 18 April 2016 76688 Views

Understanding of Notice, Penalty, Late fees and Interest on TDS for Purchase of Immovable PropertyAs per Finance Act of 2013, TDS is applicable on transfer of Immovable property, wherein the consideration of the property exceed



Simplification of taxation law vis-a-vis progressive tax legislation

Posted by CA CMA CS Ram Pavan Kumar Melam 07 April 2016 5414 Views

The development of a nation is measured by Gross National Product (GNP) or Per Capital Real Income (PCRI). The above two are the economic indicators used to measure the economic development of a nation. There are non-economic indicators which are of



Understanding of Compliance Query of Income Tax Department

Posted by Abhishek Ranjan Singh 06 April 2016 179463 Views

Income tax department has started sending notices (Compliance Query) to non-filers for the assessment year 2013-14 & onwards & are also using the said information to verify under-reporting of income. The income tax department has been capturing infor



Movies and Income Tax returns, what's the similarity?

Posted by CA Umesh Sharma 06 April 2016 10097 Views

Karneeti Part � 123 Movies and Income Tax returns, what�s the similarity?Arjun (Fictional character): Krishna, what are the changes made in the New Income Tax return forms (ITR forms) from 1st April 2016? Just like new sequels of films ha



Changes proposed in Form 15CB & CA - wef 1st Apr 2016

Posted by Dongre Arun 05 April 2016 34038 Views

Wef 1st Apr 2016, the provisions applicable to Income-Tax Rule 37BB read with Sec 195 is amended i.e. issuance of Form 15CB & CA. Following are the key points covered therein.The furnishing of information for payment to a non-resident, not being



Rectification and Issues Related to Rectification of Income Tax Return

Posted by vignesh 18 March 2016 33144 Views

Rectification and Issues Related to Rectification of Income Tax ReturnRectification has become easy since switchover to online but it has its own limitation. In this articleI will be covering almost every point related to rectification in terms of:&b



Sale of Immovable Property

Posted by ROHIT 16 March 2016 14524 Views

TAX Implications of Investing in Property Hello Everyone,The latest buzz these days is investing in the Property Market/ Real Estate. Bhai Paisa hai to Property me laga, is very common to hear even from someone who knows nothing about the churn of ev



Safe Harbour Rules

Posted by Varun Sharma 16 March 2016 8051 Views

Notification dated: 18.09.2013 Insertion of rule 10TA to 10TG to the Income Tax Rules, 1962 Section 92CB of the Income Tax Act, 1961 Rule: 10TB - Eligible Assessee




Popular Articles





CCI Pro

Follow us
add to google news

CCI Articles

submit article



Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details