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Articles by Ramachandra

Prevention of Corruption Amendment Act, 2018 and its implications

Ramachandra 23 March 2021 at 15:27

With India ranking 86th in Corruption Perception Index, GoI has amended the Prevention of Corruption Act, 1988 on 26th July 2018. Important implications of the Act are highlighted in this article.

TDS under section 194N - Latest changes

Ramachandra 06 July 2020 at 12:48

The Govt.of India through Finance (No 2) Act 2019 had introduced a new section 194N in the Income Tax Act 1961, to provide for levy of Tax Deduction at Source (TDS) @ 2% on Cash payments in excess of One Crore Rupees