#Budget
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4,239 articlesIncome Tax
Income Tax
Clarify to prevent erosion of Indian tax base through TP adjustments in hands of Foreign Companies
Income Tax
Income Tax
Remove Restriction on C/F of MAT/AMT credit and claim of FTC
Income Tax
Income Tax
Section 194C- Amend definition of the term ‘work’: ICAI
Income Tax
Income Tax
Section 132(1), 132(1A) and 132A(1)- Reason to believe to conduct a search, etc. not to be disclosed
Income Tax
Income Tax
Section 132(8A) – Immunity from Penalty and Searches
Income Tax
Income Tax
Tax on accreted income – Section 115TD (1)(b) – merger of two trusts / organisations
Income Tax
Income Tax
Section 142A- Estimation of value of asset by Valuation Officer
Income Tax
Income Tax
Section 139(5)– Reduction in time limit for filing revised return
Income Tax
Income Tax
Section 139(4) and 139(5) – Time limit for filing belated return reduced
Income Tax
Income Tax
Section 133C Power to call for information by prescribed income-tax Authority
Income Tax
Income Tax
Section 143 – Need to create pre-assessment filters
Income Tax
Income Tax
Section 145(2) – ICDSs should not be implemented- ICAI
Income Tax
Income Tax
Section 155(14A) Claim of FTC pertaining to taxes under dispute in foreign country
Income Tax
Income Tax
