"CA. Pushp Kumar Sahu is a Practicing Associate member of Institute of Chartered Accountants of India, LLB, B. Com, has significant experience in the field of Direct Taxation and International Taxation, dealt with numerous numbers of Assessment, Search & Seizure, Survey Cases. His core area of practice is handling complete set of Income Tax work. Apart from this, he is an article writer on various practical aspects of both Income Tax and International Taxation for PAN India ICAI Branches since the inception of his CA. journey, various taxation websites and other prominent magazines. His article has been awarded as best article by various branches of ICAI like he has been nominated for 3 consecutively times as a best article writer by Agra and Vadodara Branch of ICAI separately. Further, he has been nominated as best writer by Amravati Branch, Bikaner Branch, Vasai Branch, Surat Branch and many other small branches of the Institute. He has been featured as Young Achiever by Bhopal Branch of ICAI for his valuable work in Newsletter Industry of ICAI at PAN India Level. His articles got more than 2,00,000 plus views on various taxation websites along with various appreciation certificates. Further, his writeups have been appreciated at International Level also like in Australia, United Kingdom, Bahrin, Amsterdam and Hongkong. Also, he has taken many sessions at various branches of the ICAI and local level colleges. Further, he is also a guest faculty at National Academy of Direct Taxes and National Academy of Customs, Indirect Taxes and Narcotics and various other State Government Departments etc, where he has thought Income tax to Assistant/Deputy Commissioners of Income Tax and GST law to various GST officers. Apart from this he has won the National Level Quiz held by Income Tax Department for Consecutively 2 times in a row at National Level. He has been invited to record Podcast regarding Income Tax awareness aired by ABP News Media House, Delhi at National Level. He is also engaged in providing consultancy to Chartered Accountants of BIG 4 Firms. He has been ranked as 15th by Tax Management India in the panel of experts providing expertise in the field of Income Tax."
Section 68 is only applicable and can only be invoked when assesse is maintaining books of account and there is any sum which is found credited in the books of an assesse maintained for any previous year and assesse offers no explanation with regard to such cash credits or explanation offered by assesse was not satisfactory, then assesse will be held guilty under this section and thereby as a result, provisions of this section will trigger.
There is an utmost importance of Revisional authorities under Tax laws (both under Income Tax Law and GST Law) to safeguard and protect the interest of revenue as they act as a reviewer of the orders passed by the lower authorities which fall under their respective jurisdictions. Under Income Tax Act, 1961 there exists a […]
There is a great need and importance of thorough checking of Form 26AS before filing Income Tax Return, as it is an Annual tax statement which provide the details of tax paid, tax deducted or collected at source as the case may be of the respected assesse. Assesse has to mandatorily disclose the corresponding income […]
There was a great contribution of Chartered Accountants in Indian economy post-independence, rather we should say world economy as members of ICAI has a presence in almost every developed and developing countries of the world engaged in providing quality services in the field of accountancy, finance, auditing , business consultancy etc. In India, CA.’s are […]
There was a great need of the time following the era of digitalisation in India during the last decade, as use of smart phones have increased to a significant extent, which in turn have rapidly increased the promotional and advertising activities through digital modes like various business and corporate houses, start-ups in India hasstarted promoting […]
There is a great need and importance of introducing CFC i.e. controlled foreign corporation legislation in Indian tax law, as it is one of the biggest measures to avoid payment of income tax in India by the resident persons of India. In the current scenario, there are no such provisions existing in income tax act, […]
There is a great necessity of Integration of Income E-filing Portal with GST portal. The step taken by Central Government with respect to linking and integrating E-filing portal with GST portal is one of the most welcoming step towards the growth of tax revenue of Central Government which will ultimately lead to growth of economy, […]
Concept of Tax Information Exchange Agreement in India with Tax Havens and Secrecy Jurisdictions There is a great and importance of Tax Information Exchange Agreement in India because as per section 90(1) of Income Tax Act, 1961, Government of India i.e. Central Government can enter into Double Taxation Avoidance Agreement with other countries so as […]
There was a great need and importance to stop malicious practices of tax evasion. To combat the same, government of various countries have come forward to act accordingly and has formed and amended their treaties and agreements with other countries in order to protect the economy and revenue interest of their country. In the year […]
Income Tax scrutiny is essential for detecting discrepancies and maximizing revenue. Learn why scrutiny selection is necessary, manual case-picking criteria (e.g., high TDS volume), and methods like Computer Aided Scrutiny Selection (CASS). Discover the steps taken by Assessing Officers post-selection, such as checking cash transactions, verifying expenses, assessing TDS applicability, and ensuring compliance with various tax provisions.
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