Articles by CA.R.S.KALRA

Section 194LC | TDS on Income by way of Interest from Indian Company or Business Trust

Posted by CA.R.S.KALRA 24 February 2021 4864 Views

Discussing Section 194LC of the Income Tax Act which deals with TDS on Income by way of Interest from Indian Company or Business Trust including its meaning, rate of TDS, and nature of payment etc.

Section 194LBC | TDS on Income in Respect of Investment in Securitization Trust

Posted by CA.R.S.KALRA 23 February 2021 4190 Views

Discussing Section 194LBC of the Income Tax Act which deals with the TDS on Income in Respect of Investment in Securitization Trust including its Meaning, Rate of TDS etc.

Section 194LBB | TDS on Income in Respect of Units of Investment Fund

Posted by CA.R.S.KALRA 19 February 2021 12717 Views

Discussing Section 194LBB of the Income Tax Act, which discusses TDS on Income in Respect of Units of Investment Fund including its meaning, eligibility, and rate of TDS etc.

Section 194LBA | TDS on Certain Income from Units of a Business Trust

Posted by CA.R.S.KALRA 17 February 2021 26147 Views

Discussing Section 194LBA of the Income Tax Act 1961, which deals with the TDS on Certain Income from Units of a Business Trust including its meaning, rate of TDS, eligibility requirements etc.

Section 194LB | TDS on Income by way of Interest from Infrastructure Debt Fund

Posted by CA.R.S.KALRA 15 February 2021 9314 Views

Discussing Section 194LB of the Income Tax Act, which deals with the TDS on Income, by way of Interest from Infrastructure Debt Fund including its meaning, rate of TDS and responsibility etc.

Section 194LA | TDS on Payments of Compensation on Acquisition of certain Immovable Property

Posted by CA.R.S.KALRA 13 February 2021 7173 Views

Discussing Section 194LA of the Income Tax Act which deals with TDS on Payments of Compensation on Acquisition of certain Immovable Property including its meaning, rate of TDS, and eligibility etc.

Section 194K | TDS on Income in Respect of Units of Mutual Fund

Posted by CA.R.S.KALRA 11 February 2021 2021 Views

Discussing Section 194K of the Income Tax Act, which deals with the TDS on Income in Respect of Units of Mutual Fund, including its meaning, liability to deduct TDS, threshold limit, rate of TDS, and Non-Applicability etc.

Section 194J | TDS on Professional or Technical Fees

Posted by CA.R.S.KALRA 09 February 2021 19791 Views

Discussing Section 194J of the Income Tax Act, which deals with the TDS on Professional or Technical Fees, including its meaning, threshold limit, rate of TDS, etc.

Incentives to Encourage Cashless Business Transactions

Posted by CA.R.S.KALRA 06 February 2021 1675 Views

Discussing the Incentives to Encourage Cashless Business Transactions as per the Income Tax Act w.r.t the Presumptive Rate of Income together with a combined study of Section 44AB with 44AD.

Section 40A(3/3A) I Restrictions on Expenditure (Capital & Revenue)

Posted by CA.R.S.KALRA 04 February 2021 27204 Views

This article gives a thorough analysis of Sections 40A(3) and 40A(3A) of the Income Tax Act, which deals with the Restrictions on Expenditure (Capital & Revenue).