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Income Tax articles

Guidelines for Selection of Cases for Scrutiny for FY 2017-2018

Circular No. MIRSD/DPS III//Cir-11/07-SEBI (06/08/2007)

CBDT has issued Instruction No. 5/2017 dated 7th July 2017 by which it has laid down the procedure and criteria for compulsory manual selection of returns/cases requiring scrutiny during the financial-year 2017-2018. ...

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Good knowledge of law a must for those in practice

Time For Full/Good Knowledge Of Laws For Tax Practitioners, Chartered Accountants In Order To Save Themselves And Doing Work Of Clients As Per Legal Provisions...

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Posted Under: Income Tax |

CbCR- Advanced Analysis

In this article you will find detailed analysis of certain terms and issues which either OECD or certain other countries have clarified. Notification in respect of BEPS Action plan 13 is expected shortly from CBDT. ...

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CBCR: Why Such Reporting, By Whom, When, What Are the Difficulties and Benefits

CbCR (Country by Country Report) is one of the recent amendment which has created a lot of hue and cry in the industry, hence here in this article the author will provide the basic concepts related to CbC reporting for all the Chartered Accountants. ...

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Online Information Data Base Access and Retrieval (OIDAR) Services in GST

Online Information Database Access and Retrieval services (OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. E.g. download of an e-book online for a payment would amount to receipt of OIDAR services by the ...

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A new way to do tax planning and why hardly anyone “gets it”

It really hurts to see a large pie of the salary cut towards tax. So the obvious question in everyones mind is How do I reduce my tax?. Every year we are forced to invest in something which reduces our tax liability. It may be NSC…it may be PPF…it may be ulip…it may be Mutual Fund ELSS....

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Platform deals – a tax perspective

India has recently seen a growing preference among investors to invest in platform deals. When investors want to play big and have a long-term strategy, they create platforms to invest in sizeable assets in the same sector, rather than investing in individual assets....

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Tax Effect to determine maintainability of appeals filed for MAT Companies

The CBDT vide Circular No. 21 of 2015 dated 10.12.2015 defines ‘Tax Effect’ for the purpose of filing departmental appeals ( Income tax Matters) before Appellate Tribunal (ITAT), High Courts & Special Leave Petition before the Supreme Court. Further, Appeals / Special Leave Petitions shall not be filed in cases where the tax effec...

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Safe Harbour Rules – Recent Amendments

Section 92CB of the Income Tax Act 1961 provides that the determination of arm’s length price under Section 92C OR 92CA. However, same shall be subject to Safe Harbour Rules. Sections 10 TA to 10 TG deals with the Safe Harbour Rules, which pertain to International Transactions. Rule 10TE provides a detailed procedure for exercise [&hell...

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Changes made in Form 3CD

As you may be kindly aware that the due date for filing the tax audit report in Form No 3CA/3CB/3CD is 30th September, 2017 for AY 2017-18. In this regard, we wish to inform the members that CBDT has made the following amendments in Form No. 3CD:...

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