Articles by CA Tejas Andharia
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Error in drafting Section 87A of Income Tax Act, 1961
CA Tejas Andharia 05 February 2024 at 10:51Most of us would be knowing about and have been claiming a rebate under section 87A of Income Tax Act, 1961. But very few of us would be fully aware about the controversial implications of new drafted proviso (b) to this section which is effective from AY 2024-25. Let's see the Section 87A of Income Tax Act, 1961 first.
New GST registration denial may badly affect our economy
CA Tejas Andharia 16 September 2021 at 17:49Recently, many frivolous queries are seen to have been raised by concerned officials when businessman applies for registration of GST Number.
Is last Para of Income Tax Circular No. 13 of Year 2021 consistent with legal provisions?
CA Tejas Andharia 05 July 2021 at 09:00Analysing the reading of Second Proviso to Section 206C(1H) and Section 194Q(5) and fetching answers after a harmonious reading of both the sections against different situations.
Is Income Tax circular regarding use of functionality u/s 206AB and 206CCA consistent with legal provisions?
CA Tejas Andharia 23 June 2021 at 13:31CBDT has issued a circular regarding the use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961. Let us decode whether the same is in line with legal provisions or not.
Legal validity of Major changes in ITR schema
CA Tejas Andharia 19 July 2019 at 12:06Does it seem that the legal validity of certain major changes in ITR Schema is questionable? Attempt to analyse with reference to legal provisions
Union Budget 2019 - Detailed Analysis of Income tax Proposals
CA Tejas Andharia 13 July 2019 at 15:011. There is not any change in slabs of tax rates, but there are following changes in surcharge rates for Individual, Hindu undivided family, association o..
Changes in ITR-1 to ITR-6 for the AY 2018-19
CA Tejas Andharia 18 April 2018 at 17:30Changes in ITR-1The most popular one pager return is continued by the CBDT this year also. But there are certain changes regarding eligibility to file this retu..
Analysis of Income Tax Proposals for Layman as well Tax Practitioners
CA Tejas Andharia 14 February 2017 at 10:58Analysis of Income Tax Proposals for Layman as well Tax Practitioners
Finance Bill 2017: Tax Planning and Controversy related to Surcharge
CA Tejas Andharia 04 February 2017 at 13:59Finance Bill 2017: Tax Planning of Surcharge and Controversy related to Surcharge
Budget 2016 - An Analysis for Layman as well as Tax Practitioners
CA Tejas Andharia 12 March 2016 at 12:081. Income Tax rates are not changed (except in case of certain types of companies) but surcharge in case of individual, H.U.F., A.O.P., B.O.I. and artificial juridical persons is increased from 12% of income tax to 15% of income tax. [Not to worry si
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