Income Tax FORM 13 is gives option to taxpayers to avail benefit of lower/nil deduction of taxes on their respective income which is liable for TDS as well as lower or No TCS in regard to transaction covered under Section 206C
An application is required to be made in E-Form 24 to Registrar of Companies for striking off name of the LLP with consent of all partners
Unravel the complexities of GST on development rights with a critical analysis. Explore the debate on the taxability of the transfer of development rights, dissecting joint development agreements. Learn how to minimize the impact of GST and segregate consideration between development rights and land sale. Dive into the intricacies of the tax landscape for a comprehensive understanding.
Explore the challenges in the classification of services under GST law with a critical analysis of the Calcutta High Court decision. This paper delves into the lack of objectivity in the classification tests, examining real-life cases and disputes, and suggests the need for more specific criteria for accurate classification. Understand the implications and complexities in service categorization for better compliance.
Stay compliant with BSEs circular mandating XBRL filing for listed companies. Effective from January 28, 2023, disclosures under SEBI LODR Regulations, including Board Meeting intimations and outcomes, must be submitted in XBRL format. Understand the transition process and benefits for streamlined compliance.
Article explains Overview of Section 80EEA, Eligibility conditions to be eligible for deduction under 80EEA, Calculation of Deduction under Section 80EEA with Examples and Taxability of the deduction under Section 80EEA.
Section 80IAC of the Income Tax Act, 1961 is an important provision for startups and small businesses looking to avail tax benefits. As per the section, a person is eligible for a deduction for profits for any one assessment year out of 10 assessment years.
Navigate the complexities of GST recovery with insights on initiation proceedings, practical aspects, notices, and payment options. Learn about deferred payment and provisional attachment. Stay informed with practical aspects and references.
Unlock the complexities of Advance Ruling under GST Law with insights into sections 95 to 106 and related rules. Explore the definition, benefits, and conditions for filing. Delve into case laws, including issues of jurisdiction, liability, and determination of place of supply.
Playing cricket is the primary reason for which IPL was formed and promotional activities are ancillary to the main purpose that of playing cricket.