Articles by Mikdad Merchant

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Section 115BAB: An Analysis

  Mikdad Merchant    24 March 2020 at 10:38

Income Tax Amendment Ordinance 2019 had inserted a new section 115BAB in the Income Tax Act 1961 to provide for the concessional rate of tax for new manufacturing companies. This article is guidance for anyone looking to take benefit of the new section and are in the process of setting up a new manufacturing unit.



Tax Incentive for additional employee cost u/s 80JJAA: An Analysis

  Mikdad Merchant    23 March 2020 at 11:43

Tax Incentive for additional employee cost u/s 80JJAA: An Analysis



Section 54F - Undesirable provision from an economic perspective

  Mikdad Merchant    14 November 2011 at 12:35

Before I delve into my topic of discussion, let me give a short brief about section 54F of the Income Tax Act 1961. Section 54F deals with exem