Articles by CA. Siva Nagaraju

Income tax perspective - Sale of Immovable Property by a Non Resident Indian

CA. Siva Nagaraju 23 August 2019 at 11:05

Through this article, I am making an effort to present the following, 1. How a non-resident seller can avoid liquidity crunch; 2. What are the responsibilities of a buyer dealing with NRI Seller and the consequences of non-compliance.

Changes in ITR Forms for AY 2018-19

CA. Siva Nagaraju 16 May 2018 at 11:18

Important changes or additional disclosures brought out in new set of ITR forms released by Income tax department for AY 2018-19 Sl. No ITR Form..

Obtain non/lower Tax deduction certificate under Sec 197 for business

CA. Siva Nagaraju 09 May 2018 at 11:13

The provisions of Income-tax act impose an obligation on customer (i.e., recipient of service) to withhold certain portion of payment as tax deduction at source..