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Rajaraman M S

Latest Posts by Rajaraman M S

Surprising Amendment from Budget: Introduction of Section 194T

August 3, 2024 16044 Views 0 comment Print

Learn about the new Section 194T, its implications on TDS for partners’ remuneration, and the interplay with Section 40(b) from the latest budget amendment.

Taxation of IPL Income under Section 115BBA of Income Tax Act 1961 for Mitchell Starc & Pat Cummins

December 31, 2023 8316 Views 0 comment Print

Explore tax implications of Mitchell Starc and Pat Cummins’ Rs. 45.25 crores IPL earnings under Section 115BBA. Learn about TDS, exemptions, and dual taxation agreements between India and Australia.

Kamal Hassan has no TDS obligation but Kalanithi Maran has TDS obligation?

October 30, 2023 19983 Views 2 comments Print

An in-depth analysis of TDS obligations in the entertainment industry – Kamal Hassan and Kalanithi Maran’s gifting scenarios under the Income Tax Act.

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