Articles by Jigar Rajendrabhai Mansatta

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Apportionment of Credit and Blocked Credit

  Jigar Rajendrabhai Mansatta    08 June 2020 at 10:07

If the input tax as is attributable to the ITC restricted to taxable supplies Section 17(2) says that where the goods and/or services are used by the registered taxable person partly for effecting taxable supplies including zero-rated supplies under this Act Or under the IGST Act.



CARO 2020 - Enlarging Auditor's Responsibility

  Jigar Rajendrabhai Mansatta    28 May 2020 at 10:01

Recently Ministry of Corporate Affairs has come out with Companies (Auditor's Report) Order, 2020; along with the increase in the scope of many clauses and insertion of new clauses, there is also deletion of an existing clause.



Section 6 of the Income Tax Act

  Jigar Rajendrabhai Mansatta    25 April 2020 at 10:49

Section 6 of the Income Tax Act contains provisions related to the residential status of an assessee. The Finance Act 2020 amends provisions related to the residential status of the non-resident.



Amendment to TDS Provisions in Income Tax Act

  Jigar Rajendrabhai Mansatta    23 April 2020 at 10:49

The Finance Act 2020 has made various amendments to the TDS Provisions. TDS Section 194O has been introduced in the Income Tax Act through Finance Act 2020.