1. Relevance – Time of supply decides when the supplier or recipient is liable to pay GST for goods or services or both. It is the most crucial part in the GST law. 2. Time of Supply of Goods (Section 12 of CGST Act) a) General Provision – The date of issue of invoice by […]
Understand how interest is calculated on income tax refunds as per section 244A(1) of the Income Tax Act. Learn about the applicable rates and conditions.
Understand the requirements for filing Return of Income under the Income Tax Act. Learn who is mandatorily required to file ROI.
1. What is Dividend ? – As an investor when you invest in an entity, you expect something in return on the value of investment. The amount invested in an entity is used by the entity to expand and grow their business and earn more profits. The profits earned by the entity is distributed to […]
Article explains Provisions of Section 194I related to TDS on Sale of Property with value exceeding or equal to Rs. 50 Lakhs. It explains When your are liable to deduct TDS on Sale of Property, When to deposit the TDS to Government after deduction, How to make payment of TDS to Government, Details required for […]
