CAclubindia Articles
Global Minimum Tax: Amount B & OECD Updates Explained
Understand the OECD's Amount B report for global minimum tax, its impact on low-capacity jurisdictions, and implementation options from 2025.
Outsourcing for SMEs: Your Guide to Growth & Efficiency
Discover how SMEs can leverage outsourcing for specialized expertise, cost savings, agility, and global reach. Unlock your business potential today!
TCS Rate: Responsibility to collect TCS as per Income Tax Act
27 March 2024
4441 Views
The responsibility to collect Tax Collected at Source lies with certain specified persons or entities as mandated by the Income Tax Act. These entities collect tax from the payee at the time of sale or provision of certain goods or services.
Section 54 Exemption: Developer's Mistake Won't Deny Relief
Learn how ITAT Mumbai ruled that Section 54 exemption cannot be denied due to a developer's error. Protect your capital gains tax relief.
NBFC RBI Compliance: Submission & Responsibilities Guide
Discover the submission and compliance responsibilities for NBFCs registered with the RBI. Learn about quarterly, monthly, and annual filings.
Section 43B(h): MSME Payment Rules & Expense Disallowance
Understand Section 43B(h) of the Income Tax Act, 1961. Learn about MSME definitions and how delayed payments can lead to expense disallowances. Avoid penalties....
Form 33 Clearance Certificate for NRIs: Your Guide
Understand the Form 33 clearance certificate for NRIs. Learn eligibility, required documents, and benefits for smooth financial & property transactions in India.
MSME Payments: Avoid Tax Disallowance Before March 31st
Ensure timely payments to Micro & Small Enterprises by March 31st, 2024, to claim tax deductions. Learn about Section 43B(h) and its impact.
Control Assurance Services: Boost Business Integrity & Efficiency
Discover how control assurance services safeguard assets, enhance compliance, and drive operational efficiency for modern businesses. Learn more today!
Black Money Act: Foreign Assets & Income Tax Rules
Understand the Black Money Act's impact on foreign assets and income. Learn disclosure rules, penalties for non-compliance, and how to stay compliant.
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