Learn about the Master Guidelines on Anti Money Laundering & Counter Financing of Terrorism issued by the Authority for insurers in India.
Understanding the impact of SC decision & CBDT instruction on reassessment notices u/s 148A. Learn how to reply to these notices for AYs 2013-14 & 2014-15.
This Article discusses Tax Treatment of Cash Credit, Unexplained investments, Unexplained money, Amount of investments not fully disclosed in books of account, Unexplained expenditure and Amount borrowed or repaid on hundi in cash under section 68,Section 69, Section 69A, Section 69B, Section 69C and Section 69D respectively of Income Tax Act, 1961.
MAT stands for Minimum Alternate Tax and AMT stands for Alternate Minimum Tax. Initially the concept of MAT was introduced for companies and progressively it has been made applicable to all other taxpayers in the form of AMT. In this part you can gain knowledge about various provisions relating to MAT and AMT. First of all we will understand the provisions of MAT and thereafter the provisions of AMT.
Article discusses Interest under section 234D of Income TAx Act, 1961 on Excess refund granted to taxpayer which includes Manner of computation of interest U/s. 234D , Basic provisions related to Refund, Amount liable for interest and Adjustment under Section 234D(2).
Under the Income-tax Act, different types of interests are levied for various kinds of delays/defaults. In this part, you can gain knowledge about the provisions of section 234A, 234B and 234C dealing with interest levied for (i) delay in filing the return of income
There are two modes of payment of direct taxes (i) physical mode i.e. payment by furnishing the hard copy of the challan at the designated bank; and (ii) e-payment mode i.e. making payment by using the electronic mode. In this part, you can gain knowledge about various provisions relating to e-payment of various direct taxes.
Learn about the procedure for issuing ESOP under the Companies Act, 2013. Understand the steps, documents, and timelines involved in implementing an ESOP scheme.
Understanding Section 69 & Section 132 of CGST Act 2017: Can CA/Tax practitioners be arrested or prosecuted? Find out all the details here.
Note on One-Person Company (OPC) Highlights Basic Concept of OPC, Objectives of One-Person Company (OPC), Preliminary conditions & Eligibility for Incorporation of OPC, Mandatory Annual Compliances of OPC, Benefits cum Exemptions for OPC, Hindrances for the OPC and Comparative Analysis of OPC with Sole Proprietorship, LLP & Private Limited Company. 1. Basic Concept of One-Person Company […]
