Articles by CA.Sangam Aggarwal

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New Invoice Management System (IMS) in GST

  CA.Sangam Aggarwalpro badge    17 February 2025 at 07:34

IMS was developed by GST Council and GSTN (Goods and Services Network) and it was launched on 1st October 2024, made available to users on 14th October for ITC computation and claim process.



An Overview of Real Estate (Regulation and Development) Act (RERA), 2016

  CA.Sangam Aggarwalpro badge    07 February 2025 at 08:45

An Overview of Real Estate (Regulation and Development) Act (RERA), 2016IntroductionIn today’s world, every person purchase immovable property from Real



Key Proposals of Union Budget 2025 - Income Tax

  CA.Sangam Aggarwalpro badge    04 February 2025 at 08:51

Key Amendments proposed in Budget 2025 (Income Tax)



Tax Implications on purchase and sale of Immovable Property

  CA.Sangam Aggarwalpro badge    22 January 2025 at 08:45

The purchase of immovable property is not just a strategic investment but also a transaction laden with tax implications under various provisions of the Income Tax Act, 1961.



All about Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024

  CA.Sangam Aggarwalpro badge    29 October 2024 at 08:37

The Direct Tax Vivad se Vishwas Scheme, 2024 was introduced with the objective of providing a mechanism of settlement of disputed issues, thereby reducing litigation without much cost to the taxpayer.



Latest Changes in Property Taxation

  CA.Sangam Aggarwalpro badge    01 August 2024 at 08:46

Our Honorable Finance Minister "Nirmala Sitharaman Ji" in the recent Final Budget of 2024 has proposed some important changes regarding taxation of property that will be discussed further in this article.



Latest Amendments in Income Tax

  CA.Sangam Aggarwalpro badge    01 April 2024 at 08:37

The CBDT has issued order that tax demands under Income Tax Act, Wealth Tax, and Gift Tax which are outstanding as on 31st March pertaining to assessment year 2010-11- each demand entry up to Rs. 25000/- and assessment year 2011-12 to 2015-16 - each demand entry up to Rs. 10000/- shall be extinguished but subject to maximum ceiling of Rs. 1 lakh for any specific taxpayer/assessee.



Planning for an effective bank branch Statutory Audit

  CA.Sangam Aggarwalpro badge    18 March 2024 at 08:58

In this article, we will discuss in depth about audit of branch of bank.



Form 10F and its Filing Procedure

  CA.Sangam Aggarwalpro badge    06 March 2024 at 08:41

The CBDT notified Rule 21B prescribing the additional information that is required to be furnished by non-residents along with TRC in prescribing Form-10F.



All about Form 15CA/15CB & its Filing Procedure

  CA.Sangam Aggarwalpro badge    04 March 2024 at 08:50

This article aims to provide a comprehensive understanding of Form 15CA and 15CB and the procedures involved.