Some aspects related to forms 15cb & 15ca 1. What is the need of Form 15CB & 15CA? ♦ Person making the remittances to Non-Resident require submitting of Form 15CB & 15CA. ♦ Government has made these provisions to ensure the collection of tax from Non Resident at an earlier stage (when remittance is to […]
Guide to staying demand proceedings before the Income-tax Appellate Tribunal. Learn how to apply for a stay and the conditions for extension.
As per Section 9(1) of the CGST Act – GST shall be levied on the Intra state supplies of goods or services or both. It means GST could only be levied on those activities which constitute a “supply” under Section 7 of the said Act.
New Tax filing due date for FY 19-20 extended to 30th Nov, 2020. Get all the details about interest-free Tax payments and important sections of Income-tax Act.
The CBIC vide its Notification No.49/2020 has given a clear guide with liberalised due dates for filing of GSTR 3B and GSTR 1 for the period from February 2020 to August 2020. The extension is mainly with regard to the Dealers whose turnover for the previous year is Rs.5 Crores and Below. EXTENDED DUE DATES […]
Rupali and Bhavi* A significant step has been taken by the Government of India with an objective of achieving ‘Sabka saath, Sabka Vikas and Sabka Vishwas’ and proposed decriminalization of several economic offences including the offence of dishonour of cheque under Section 138 of the Negotiable Instruments Act, 1881. This section ensures that obligations undertaken […]
It is a matter of grave concern that politicians, statesman, elected representatives and political figures of our country can be seen on TV screens & social media in violation of physical distancing norms and without proper masks on their faces. Are they immune from Covid-19 or have they been secretly vaccinated against Covid-19? Since none […]
EL-Equalisation Levy, Assessee-Any Person Resident or Non-Resident with Permanent Establishment 1. EMERGENCE OF EL Can you imagine the life without Technology? Certainly not. It is very appealing to the case with Digital Economy too. Today the way of doing business has changed drastically and dramatically. All tangible and intangible goods are being bought and sold […]
While generally speaking only an Advocate can appear in court on behalf of another person (or that a person can represent his or her own case), in special circumstance, the court has a power to permit private person (who is not an Advocate) to appear before it in a particular case. 29. Advocates to be […]
Simplified GST Series-Part 15- Contains Analysis of Section 26 to 30 of Central Goods and Services Tax Act, 2017. Section details are as follows- Section 26 – Deemed Registration, Section 27- Special provisions relating to casual taxable person and non-resident taxable person, Section 28-Amendment of Registration, Section 29- Cancellation or Suspension of registration and Section […]
