Income Tax : This guide explains the special tax treatment applicable to Joint Development Agreements under Section 45(5A). It highlights when ...
Income Tax : Learn about Joint Development Agreements (JDAs), tax implications under Section 45(5A), capital gains, TDS under Section 194IC, an...
Income Tax : Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Ea...
Income Tax : TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold L...
Income Tax : Sub-section (5A) of section 45 so as to provide that the full value of consideration shall be taken as the stamp duty value of his...
Income Tax : The Tribunal held that assets received under a compliant scheme of demerger cannot be taxed under Section 56(2)(x). Transactions c...
Income Tax : Mumbai ITAT clarified that perpetual leasehold rights are equivalent to ownership for the purpose of a specified agreement" under ...
Income Tax : ITAT Mumbai rules Section 194IC TDS doesn't apply to alternate accommodation charges, as they're not part of land/building share....
Income Tax : On review of the progress of TDS collections it is noted that as on 31.08.2017, an amount of Rs. 1,65,114 crore has been collected...
The Tribunal held that assets received under a compliant scheme of demerger cannot be taxed under Section 56(2)(x). Transactions covered by Section 47 exemptions fall outside the scope of deemed income.
Mumbai ITAT clarified that perpetual leasehold rights are equivalent to ownership for the purpose of a specified agreement” under Section 45(5A)/194-IC, requiring 10% TDS on JDA monetary payments.
This guide explains the special tax treatment applicable to Joint Development Agreements under Section 45(5A). It highlights when capital gains become taxable and how consideration is determined.
ITAT Mumbai rules Section 194IC TDS doesn’t apply to alternate accommodation charges, as they’re not part of land/building share.
Learn about Joint Development Agreements (JDAs), tax implications under Section 45(5A), capital gains, TDS under Section 194IC, and compliance requirements.
Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Easy-to-understand guide.
TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold Limits. Tax Deduction at Source (TDS) now at 3 crore limit for co-operative societies.
Sub-section (5A) of section 45 so as to provide that the full value of consideration shall be taken as the stamp duty value of his share as increased by any consideration received in cash or by a cheque or draft or by any other mode.
Navigate TDS on Rentals with clarity on Section 194I, 194IB, and 194IC. Learn about rates, applicability, and differences between sections. Stay compliant and informed in rental transactions.
Understand TDS implications on society redevelopment transactions. Explore FAQs and clarifications on TDS under Sections 194IA and 194IC, covering applicable amounts, deposit procedures, NRI considerations, and more. Stay informed to navigate TDS in society redevelopment agreements.
