Articles by CA AMIT KUMAR SHARMA
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No TDS u/s 194J on Payments for Software Purchase
CA AMIT KUMAR SHARMA 14 July 2021 at 09:26As Per notification no. 21/2012 dated 13.06.2012 no deduction of tax shall be made on certain payments by a person for the acquisition of software from another person.
Elon Musk vs. Indian Elon Musk & Challenges
CA AMIT KUMAR SHARMA 06 July 2021 at 09:22Why Elon Musk was not born in India? The question isn't why he specifically wasn't born in India. The Question is Why People of India i.e. over 1.8 billion people, could not become Like Elon Musk?
GST Rate Applicability at the rate of 5% on Educational Institution/Universities
CA AMIT KUMAR SHARMA 18 June 2021 at 17:41Merely having a University/Educational Institution is not sufficient for applicability of Notification No. 45/2017 - Central Tax (Rate) and 47/2017 - Integrated Tax (Rate), for applicability of concessional tax rate of 5%.
Section 194N - TDS on Cash Withdrawal
CA AMIT KUMAR SHARMA 27 July 2020 at 10:07Section 194N is applicable in case of cash withdrawals of more than Rs 1 crore during a financial year.
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