Articles by CA Pankaj Agarwal
View Full Profile
Section 194Q: TDS on Purchase of Goods Exceeding Rs. 50 Lakhs
CA Pankaj Agarwal 03 June 2021 at 09:50As per Section 194Q, a buyer is supposed to deduct 0.1% TDS on the purchase of goods from a resident seller, the value of which exceeds Rs. 50 lakhs in any PY.
What is the Presumptive Taxation Scheme?
CA Pankaj Agarwal 30 December 2020 at 13:09To give relief to small taxpayers from this tedious work, the Income-tax Act has framed the presumptive taxation scheme under sections 44AD, 44ADA, and 44AE.
What is Startup India?
CA Pankaj Agarwal 04 April 2020 at 10:09Start-up means an entity, incorporated or registered in India not prior to ten years, with annual turnover not exceeding INR 100 crore in any preceding financial year, working towards innovation, development, deployment or commercialisation of new products processes or services driven by technology or intellectual property.
Popular Articles
- RCM on Rent for Family-Owned Properties: Impact of Notification No. 09/2024
- Taxpayers Win - Favourable Case for Rebate u/s 87A on Short-Term Capital Gains
- Negative Impact of the GST Portal's New Invoice Management System on Quarterly Return Filers
- RCM on Properties Rented from Unregistered Landlords: Challenges for Composition Taxpayers and Some Relief Strategies
- Resolving Gaps Between GSTR-2B and GSTR-3B Data
- GST Amnesty Scheme 2024: Sec 128A of CGST Act 2017
- Understanding the New IMS (Invoice Management System) on GST Portal
- CBDT's Revised Condonation Timeline: A Chartered Accountant's Perspective
CAclubindia
