Section 2(48) of the Income-tax Act, 1961 – Zero Coupon Bond – Specified bondraj kumar makkadEmail thisPrint this
<br/>Income-taxAct,1961:Notificationunderundersection2(1A)(c),poviso,clause(ii)(B)and<br/>section2(14)(iii)(b);Urbanisationofareas<br/>Whereasadraftnotificationwasp..
(c) introducing a team-based revision of orders, with dynamic jurisdiction. (2) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply ...
Deemed Dividend u/s 2(22)(e) : A Comprehensive Study DEEMED DIVIDEND U/s 2(22)(e) OF THE INCOME TAX ACT, 1961 : A Comprehensive Study Scope of Section 2(22)(e):: Type of Company : a Closely Held Company i.e., a Company in which the public is not substantially interested. [...
(14) of this section.] 14[Explanation 2.--For the removal of doubts, it is hereby declared that income derived from any building or land referred to in sub- clause (c) arising from the use of such building or land for any purpose (including letting for residential purpose or for the ...
UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961 DURING THE FINANCIAL YEAR 2022-23 CIRCULAR NO. 24/2022 NEW DELHI, the 07th December, 2022 Table of Contents 1. Definition of “salary”, “perquisite” and “profit in lieu of salary” (section 17) ...
The New Direct Tax Code which was said to be introduced from the financial year, 2012-13 replacing the five decade old Income tax Act,1961 has the objective to make the Indian tax structure straightforward. The Income Tax Act 1961 has be... DK Pant,A Arya 被引量: 2发表: 2012年 ...
Section 192 of Income-Tax Act, 1961 deals with the Tax deducted at source from salary. TDS deducted from the salary will be ultimately reflected in your Form 16. Recently the government gave it a final nod to the proposed amendment under section 192 of Income-Tax Act, 1961 pertaining to...
#1. Avoid Penalty up to INR 10,000/-This year, the government has introduced a new section in the Income Tax Act-1961, i.e. section 234F wherein failing to file ITR on due date July 31, 2018, attracts a mandatory penalty of 5,000/- that may extend up to 10,000/- if not file...
There was a great need and importance for introducing the provisions of section 68 under the income tax act, 1961 to safeguard and protect the interest of revenue, as assessee was engaged in harmful tax practices to evade tax in the form of Black Money,