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Ca Deepak Jauhari & Ca Anita Jauhari

Latest Posts by Ca Deepak Jauhari & Ca Anita Jauhari

Salient Feature of Newly Introduced Unified Pension Scheme (UPS) For Govt. Employees

September 5, 2024 930 Views 0 comment Print

Overview of the Unified Pension Scheme (UPS) for government employees, comparing it with the Old Pension Scheme (OPS) and National Pension Scheme (NPS).

Impact of SC Judgement Dated 04.11.2022 on Higher Pension With Illustration

December 18, 2022 209007 Views 19 comments Print

Explore the impact of the Supreme Court’s judgment dated 04.11.2022 on higher pension under EPS-95, with detailed illustrations of estimated revised pension and differential amount payable. Understand the background, key provisions, and implications of the decision for employees eligible for pension under the Employees’ Pension Scheme-1995 (EPS-1995) of the Employees’ Provident Fund Organization (EPFO).

How Much GOLD I Can Hold- Limit under Income Tax?

April 6, 2021 63312 Views 3 comments Print

Understanding the limit of holding gold under the Income Tax Act. Learn about the implications of owning jewellery beyond the prescribed limit.

Tax on Interest on Employee Contribution to PF over Rs 2.5 Lacs

March 8, 2021 73644 Views 2 comments Print

Taxability of Interest on Employee Contribution to PF over Rs 2.5 Lacs in a Financial Year (New Provision Proposed in Union Budget to be effective from 1st April 2021) Background of Provident Fund Employee Provident Fund is the fund the purpose of which is to provide the employee social security for him and his family with the […]

Taxability of Health Care services under GST

April 26, 2020 436782 Views 49 comments Print

India is the largest producer for generics. Country’s Pharmaceutical Industry is currently the 3rd largest in the world in terms of volume and ranks 14th in terms of value. As the population continues to grow, the need for better Healthcare Services is also growing. Currently, 5 percent of the country’s GDP is spent on the Healthcare sector.

Taxation of NPS & Return From the Scheme

March 18, 2020 96654 Views 10 comments Print

NPS is entitled to get additional tax benefit up to Rs.50,000 in a financial year u/s 80CCD (IB) of Income Tax Act which is over and above the deduction of Rs. 1,50,000 available u/s 80C /80CCE of Income Tax Act. Earlier the tax-free withdrawal on retirement were allowed up to 40% of corpus, which has been increased to 60%. 

Taxability under the Head ‘Income from House Property’

January 1, 2020 116955 Views 9 comments Print

ncome from House Property covers the rent earned from the House property which is chargeable to tax. Sometimes, the owner may have to pay tax on ‘deemed rent’ in case the property is not let out or vacant. The income from house property would be taxable if it satisfies the following three essential conditions:

Highlights of Union Budget 2019 on Income Tax

July 12, 2019 2232 Views 1 comment Print

The Union Budget for 2019-20 was placed before Parliament on 05.07.2019. Some of the significant proposals related to Income Tax Act, 1961 are as under:

Higher Pension as per SC decision with Calculation & Examples

April 6, 2019 86883 Views 12 comments Print

Employees’ Pension Scheme (EPS-95) offers pension on retirement, disablement, pension to widow and pension for nominees. This article explains how much EPS Pension you will get if you retire at the age of 58 years. Recently on 1st April 2019 Supreme Court has given the decision that the pension to be paid on actual salary rather than the capped salary (Rs 15000 or Rs 6500 per month.)

Transaction Value & Valuation Rules under GST with Examples

February 17, 2019 111540 Views 5 comments Print

The provision and rules under this subject has been explained with lot of Example. The articles comprise total 35 examples.    [Section 15 of CST Act and Valuation Rules (Rule 27 to 35)] 1. Valuation of Goods and/or Service [SECTION 15 (1)] “Transaction Value” is the basis for Valuation for supply of goods and/or services […]

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