• Income Tax

Section 56-2-vii property received without consideration extended to all classes of assessee

10 years ago

Section 56-2-vii property received without consideration extended to all assessee including companies and firm for taxation as Income from other…

  • Income Tax

Section 50CA-Deemed FMV for transfer of unquoted shares for computing income under the head Capital gains

10 years ago

Section 50CA-Deemed FMV for transfer of unquoted shares. FMV to be deemed full value of consideration for computing income under…

  • Income Tax

Time Limit reduced-Assessment completion revised return filing. 18-12 Month for assessment and end of the relevant AY for revised returns

10 years ago

Time Limit reduced-Assessment completion revised return filing. 18-12 Month for assessment and end of the relevant AY for revised returns…

  • Income Tax

CBDT empowered to waive TDS default penalty 271C 271CA for failure to deduct or collect tax at source to reduce the genuine hardship

10 years ago

CBDT empowered to waive TDS  default penalty 271C 271CA  for failure to deduct or collect tax at source to reduce…

  • Income Tax

Interest on refund due to deductor at the rate of one-half per cent for every month or part of a month. Sub-section (1B) inserted in Section 244A

10 years ago

Interest on refund due to deductor at the rate of one-half per cent for every month or part of a…

  • Income Tax

ITR Processing within prescribed time and withholding refund. Section 143(1D)not to apply to return filed for AY 2017-18 onwards

10 years ago

ITR Processing within prescribed time and withholding refund. Section 143(1D)not to apply to return filed for AY 2017-18 onwards Budget…

  • Income Tax

TDS Rate us 194J reduced to 2 percent for call centre. Being payment to a person engaged only in the business of operation of call center

10 years ago

TDS Rate us 194J reduced to 2 percent for call centre. Being payment to a person engaged only in the…

  • Income Tax

Increase in threshold limit-books of accounts maintenance us 44AA for Individuals and HUF. New threshold for income 2.5 lakhs and for turnover Rs. 25 lakhs

10 years ago

Increase in threshold limit-books of accounts maintenance us 44AA for Individuals and HUF. New threshold for income 2.5 lakhs and…

  • Income Tax

Political Parties not to accept cash donations of Rs 2000 or more. Amendment to section 13A by Budget 2017-18 Provisions

10 years ago

Political Parties not to accept cash donations of Rs 2000 or more. Amendment to section 13A made by Budget 2017-18…

  • Income Tax

Restriction on Cash Transaction of Rs 3 Lakhs or more in aggregate from a person in a day

10 years ago

Restriction on Cash Transaction of Rs 3 Lakhs or more in aggregate from a person in a day, in single…