Articles by CA.R.S.KALRA

Section 194IC | TDS on Payment Made Under Specified Agreement

CA.R.S.KALRA 03 February 2021 at 10:16

Discussing Section 194IC of the Income Tax Act, which deals with the TDS on Payment Made Under Specified Agreement including the provisions for Joint Development Agreement.

Section 194IA | TDS on Purchase of Immovable Property

CA.R.S.KALRA 25 January 2021 at 09:45

Discussing Section 194IA of the Income Tax Act, which deals with the TDS on Purchase of Immovable Property including its meaning, rate of TDS, exceptions and practical illustrations.

Section 194IB | TDS on Rent of Property

CA.R.S.KALRA 23 January 2021 at 14:46

Discussing Section 194IB of the Income Tax Act, which deals with the TDS on Rent of Property including its meaning, persons responsible to deduct tax, rate of TDS and practical illustrations on the same.

Section 194I | TDS on Rent

CA.R.S.KALRA 22 January 2021 at 10:42

Discussing Section 194I of the Income Tax Act, which lays down provisions for TDS on Rent, including its meaning, payment covered, rate of tax and exemptions to the provision.

Section 194H | TDS on Commission and Brokerage

CA.R.S.KALRA 22 January 2021 at 10:42

In this article, we discuss Section 194H of the Income Tax Act which deals with TDS on Commission and Brokerage including its applicability, rate of TDS, and major judicial pronouncements.

Cash Restrictions on Charitable Trusts

CA.R.S.KALRA 21 January 2021 at 09:10

A charitable or religious institution has substantial source of receipts in form of donations

Section 194G | TDS on Commission on Sale of Lottery Tickets

CA.R.S.KALRA 21 January 2021 at 09:04

Discussing Section 194G of the Income Tax Act, which deals with TDS on Commission on Sale of Lottery Tickets, including its meaning, eligibility, TDS Rate, Time Period and Threshold Limit.

Section 194EE | TDS on Payments in respect of Deposit under National Savings Scheme

CA.R.S.KALRA 21 January 2021 at 09:04

Understanding Section 194EE of the Income Tax Act -TDS on payments in respect of deposit under National Savings Scheme , Person responsible to deduct Tax,Rate of TDS,Time period and the limit applicable.

Cash transactions in agriculture sector

CA.R.S.KALRA 20 January 2021 at 11:36

This article explains the applicability of provisions of Section 40A(3),269ST,269SS,Section 194N and Section 269T in respect of Kachha Arahtia and Pacca Arahtia.

Section 194E | TDS on Payments to Non-Resident Sportsmen or Sports Association

CA.R.S.KALRA 20 January 2021 at 09:53

Who is the Person responsible to deduct TDS under section 194E-TDS on payments to Non Resident Sportsmen or Sports Association , Time period of deducting tax,Rate of TDS has been explained in this article.