Babusha Haribhau Gade Vs ITO (ITAT Pune) Another issue for consideration is whether the appellant has converted the land into stock-in-trade as claimed. It is a fact that this issue was not raised before the AO. Therefore, the AO had no opportunity to verify the assessee’s said claim. This Bench made a specific query to […]
(1) These rules may be called the Notaries (Amendment) Rules, 2022. (2) They shall come into force on the date of their publication in the Official Gazette.
Many times it may happen that the taxpayer has paid excess tax as against the tax required to be paid by him. In such a case he is granted refund of the excess tax paid by him. In this part you can gain knowledge about various provisions relating to claim of refund of excess tax paid by the taxpayer.
Explore the latest Income Tax rates for Individuals, HUFs, Firms, Domestic and Foreign Companies, and Co-operative Societies for FY 2021-22 and 2022-23. This comprehensive guide covers normal and special tax rates, surcharges, Health and Education Cess, and important notes for taxpayers.
Article discusses about Appealable order, Time-limit for presenting an appeal, Form of appeal, Signature to the appeal, Pre-deposit of tax, Documents to be submitted for appeal, Fees, Procedure of the appeal, Filing of additional evidences, Decision of the
Every taxpayer has to furnish the details of his income to the Income-tax Department. These details are to be furnished by filing up his return of income. Once the return of income is filed up by the taxpayer, the next step is the processing of the return of income by the Income Tax Department.
Article discusses about Basic provisions, Circumstances in which reference under section 55A of Income Tax Act, 1961 can be made to valuation officer, etc.
The Central Record Keeping Agencies (CRAs) appointed by PFRDA develop system level functionalities as per the evolving needs of NPS/APY stakeholders in accordance with Section 21 of PFRDA Act 2013.
