convenience

Unexplained Investment Under Section 69 of the Income Tax Act, 1961

Section 69 does not provide any guideline about the extent and length of the discretionary power given to AO in the matter of treating the investment as income which is unexplained or unsatisfactorily explained by the investor-assessee. Therefore, Assessing Officer is expected to appreciate the reasonable explanation offered to him, the evidences produced before him about the nature and source of investment and he can not make the addition merely on surmises, conjectures..
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Investing in new pension scheme (NPS)

When it comes to social security measures, India is still considered to be an evolving country even after more than sixty years of independence. Central Government has announced a new pension scheme (NPS) w.e.f. 1st May, 2009 established under Pension Fund Regulatory and Development Authority. The scheme has been in operation for government employees since 2004 but has been only now opened to Indian citizens which will benefit all citizens, particularly those in private ..
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CDSL launched e-Voting System for Corporates

We take the pleasure in announcing that CDSL Ventures Ltd., a wholly owned subsidiary of Central Depository Services (India) Limited (CDSL), has designed an electronic voting system as an alternative to the paper-based postal ballot process, to facilitate voting on company resolutions. This system was inaugurated on November 17, 2009 by Hon’ble Minister Shri Salman Khurshid, Ministry of Corporate Affairs.
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Concessional ticket to travel Agents cannot be termed as commission

SUMMARY OF CASE LAW The relationship between the assessee-airlines and the travel agent is one of principal and agent; the supplementary commission which is the amount retained by the travel agent is commission within the meaning of section 194H read with Explanation (i) to the said section; the difference between the full value of the [...]
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926 bank branches in Mumbai been appointed by RBI to accept Direct Tax Payment

The Reserve Bank on Thursday said 926 branches of private and public sector banks have been designated for receiving advance income tax in Mumbai and Navi Mumbai.  “Arrangements have been made for the convenience of the income tax assesses. Of the 926 bank branches, 862 are public sector bank bank branches, 35 HDFC bank branches, [...]
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