Explore deductions under Sections 80IA to 80IE for A.Y 2021-2025. Understand provisions, eligibility, quantum, and conditions. Simplified guide for professionals and students.
Explore the step-by-step process of converting a Section 8 Company into a Private Limited Company. Learn the rules, resolutions, and approvals required for a smooth transition.
Explore impact of anti-competitive patent practices, legal provisions, challenges in enforcement, and economic consequences. Learn how competition law addresses these issues.
This article explores the key statutory books companies are mandated to maintain under the Companies Act, 2013, without delving into specific section numbers and rules.
In a recent update, the Income Tax Department has introduced a significant enhancement to its services by relocating the “Know Your Refund Status” feature for PAN users. The service can now be accessed conveniently through the “Services” tab post-login on the e-Filing portal. This move aims to streamline and improve the user experience for individuals […]
Section 73 of the Central Goods and Services Tax Act empowers proper officers to determine tax liability, interest, and penalties. Despite a three-year timeframe, amendments and notifications have extended deadlines, sparking debates and legal disputes. The 2020 amendment introduced Section 168A, enabling the government to extend limits due to force majeure. However, retrospective applicability and […]
“Understand Section 43B(h) of the Income Tax Act, disallowing delayed payments to Micro & Small Enterprises. Learn about applicability, impact on taxable income, and more.
Learn about TDS on rent under the Income-tax Act – rates, applicability, exemptions, and procedures. Understand how to comply with TDS obligations for landlords and tenants.
Explore the Comparable Uncontrolled Price (CUP) method in transfer pricing – its methodology, application, benefits, risks, case study, and insights on when to use. Learn more!
Dive into the changes in GST return disclosures for restaurants after the 45th GST Council meeting. Learn about tax implications for online and offline services, and stay compliant with the latest regulations.
