Income TaxResidence of a companyThe Finance Act, 2015 amended §6(3)(ii) of the Income Tax Act, 1961 to introduce a new test for determining the residential status of companies. The new test isKotha, Ashrita PrasadSocial Science Electronic Publishing...
Section 9 of the Income Tax Act, 1961: Defaced and Defiled The Finance Act, 2015 amended §6(3)(ii) of the Income Tax Act, 1961 to introduce a new test for determining the residential status of companies. The new t... P Andharia - 《Natl L.sch.india Rev》 被引量: 0发表: 2013...
<br/>Income-taxAct,1961:Notificationunderundersection2(1A)(c),poviso,clause(ii)(B)and<br/>section2(14)(iii)(b);Urbanisationofareas<br/>Whereasadraftnotificationwasp..
It will replace the existing Income Tax Act, 1961 and bring all Direct Taxes under one code for providing a single tax reporting system. It has been stated that the new code is drafted by taking into account the internationally ... V Rani,RS Arora 被引量: 1发表: 2012年 ...
Code Enter the valid TDS Section applicable as per the Income Tax Act, 1961 Description Enter the description of the mentioned TDS Section. e-TDS Specifies the section code to be used in the tds return. To set up concessional codes Concessional codes are used for cases authorized...
To set up TDS section TDS Section represents the various sections under which tax deduction takes place as per the Income Tax Act 1961. Choose the icon, enter TDS Sections, and then choose the related link. Fill in the fields as described in the following table. Expand table FieldDesc...
In order to review the existing Income-tax Act, 1961 and to draft a new direct tax law in consonance with economic needs of the country, the Government had constituted a Task Force vide Office Order of even number dated 22.11.2017, the Terms of Reference (ToR) being drafting an appropriate...
3. Section 192 of the Income-tax Act, 1961: Broad scheme of Tax Deduction at Source from “Salaries” 3.1 Method of Tax Calculation 3.2 Payment of Tax on Perquisites by Employer 3.3 Computation of Average Income Tax 3.4 Salary from more than one employer ...
In India, when cryptocurrency is considered as an income, its tax can be calculated according to the income tax act 1961, in which cryptocurrency will be considered as an asset. When cryptocurrency is considered as an expenditure, its tax can be calculated according to the Goods and S...
#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...