Understand Form 26Q applicability, due dates for filing and challan payments, and interest implications for late TDS deductions or payments. Learn about various TDS sections and relevant forms.
Understand TDS on salary (Sec 192), Form 24Q filing, challan due dates, and interest for late deduction or payment. Covers applicability, rates, and Form 16.
Understand deferred tax under the Income Tax Act, including Deferred Tax Assets (DTA), Deferred Tax Liabilities (DTL), permanent vs. temporary differences, and their accounting impact.
Understand GST applicability on stockbroker charges like brokerage, STT, Stamp Duty, and more. Learn which fees incur GST and which are exempt in securities trading.
Understand the difference between GST Rule 40(2) and Rule 44(6) for tax on capital goods sale where ITC was claimed, focusing on ITC calculation methods.
Understand GST rules for selling capital goods where ITC was claimed. Liability is higher of GST on sale price or pro-rata ITC for remaining life, reported in GSTR-1.
Understand GST implications on capital goods sale as per Section 18(6) and Rule 40(2). Learn about ITC calculation, quarterly reduction, and GSTR-1 reporting.
Detailed guidance on reporting eligible, ineligible ITC, and reversals in GSTR-3B. Covers imports, RCM, ISD, POS rules, and ITC reclaim.
Compare STCG and LTCG under the new regime FY24-25. Learn about tax rate changes, holding periods, thresholds, and set-off rules for listed equities and mutual funds.
Understand income tax rebate u/s 87A and LTCG tax u/s 112A under the new tax regime for FY 2024-25 with calculation rules, limits, and examples.
