Goods and Services Tax : Section 194R mandates 10% TDS on benefits over ₹20,000 annually. Learn its impact on accounting, compliance, and the challenges ...
Income Tax : Explore the implications of TDS on expense reimbursements post-Section 194R implementation and understand the invoicing criteria....
Income Tax : Discover Section 194R introduced by the Finance Act 2022, detailing TDS requirements on benefits or perquisites provided to reside...
Income Tax : Understand the interpretation of 'arising from business or the exercise of a profession' for Section 194-R of the Income Tax Act. ...
Income Tax : Explore Section 206AB of Income Tax Act, imposing higher TDS rates for specified persons not filing ITR. Learn conditions, rates, ...
Income Tax : Learn about the tax implications on haircuts taken by banks and creditors for companies resolved under the Insolvency and Bankrupt...
Income Tax : The assessee is a wholly owned subsidiary of Samsung Electronics Company Ltd. The assessee filed the return of income for AY 2015-...
Income Tax : Additional Guidelines for removal of difficulties under section 194R(2) of Income-tax Act, 1961 - Circular No. 18/2022-Income Tax...
Income Tax : AMENDMENT TO RULE 30, 31, 31A AND FORM 26Q, 26QB, 26QC AND 26QD AND INSERTION OF NEW FORM 16E AND 26QE TO INCOME TAX RULES, 1962 V...
Income Tax : CBDT issued Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961 vide Circula...
Section 194R mandates 10% TDS on benefits over ₹20,000 annually. Learn its impact on accounting, compliance, and the challenges faced by businesses and assessees.
The assessee is a wholly owned subsidiary of Samsung Electronics Company Ltd. The assessee filed the return of income for AY 2015-16 on 30.11.2015 declaring a total income of Rs. 238,85,10,090/-.
Explore the implications of TDS on expense reimbursements post-Section 194R implementation and understand the invoicing criteria.
Learn about the tax implications on haircuts taken by banks and creditors for companies resolved under the Insolvency and Bankruptcy Code, 2016, as clarified by the MCA.
Discover Section 194R introduced by the Finance Act 2022, detailing TDS requirements on benefits or perquisites provided to residents, excluding discounts, rebates, or sales. Learn more here.
Understand the interpretation of ‘arising from business or the exercise of a profession’ for Section 194-R of the Income Tax Act. Ensure TDS applicability on benefits.
Explore Section 206AB of Income Tax Act, imposing higher TDS rates for specified persons not filing ITR. Learn conditions, rates, and exemptions under this provision.
Explore the GST impact on transactions under Income Tax Section 194R. Analyzing benefits, taxation, and considerations for businesses. Learn more.
Explore the practical challenges and guidelines of Income-tax Act’s Section 194R introduced in 2022. Learn how to navigate complexities, avoid litigations, and ensure compliance.
An in-depth analysis of TDS obligations in the entertainment industry – Kamal Hassan and Kalanithi Maran’s gifting scenarios under the Income Tax Act.
