Section 12M of the Income Tax Act No. 58 of 1962 allows a normal tax deduction for employers who pay the post-retirement medical contributions by way of lump sum payments on behalf of retired employees. Although a full deduction is granted to the employer for a contribution in terms of ...
1. Short title and commencement.—(1) These rules may be called the Income-tax (20th Amendment) Rules, 2020. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In th...
Place of Effective Management Test in the Income Tax Act, 1961: Is It the Right Way Forward? 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... AP Kotha - 《Social Science ...
待解决 悬赏分:1 - 离问题结束还有 The Income Tax Act, 1961问题补充:匿名 2013-05-23 12:21:38 所得税法,1961年 匿名 2013-05-23 12:23:18 《所得税法》,1961年 匿名 2013-05-23 12:24:58 所得税行动1961年 匿名 2013-05-23 12:26:38 所得税法 》 1961 匿名 2013-05-23 12...
—In exercise of the powers conferred by clause (4D) of section 10 and sub-section (1A) of section 115AD, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereby makes the following rules further to amend the Income-tax Rules,1962...
by him or her under subsection (1).Information may be used for administration of Act ...
Economic factors also weigh in; states may lower rates to invigorate growth or increase them during economic downturns. Ultimately, changes in tax rates are a balancing act intended to provide necessary public services while keeping the state attractive for living and business. ...
Section 13(7.1) of the Income Tax Act requires, generally speaking, that a taxpayer reduce the capital cost of a fixed asset by the amount of government assistance received by the taxpayer with respect to the asset. In two recent ... Parsons,B Robert - 《Journal of Canadian Petroleum Techn...
an expanded homebuyer tax credit, additional business tax incentives and small business tax cuts, the HIRE Act tax credit, and incentives to hire veterans... COE Advisers 被引量: 18发表: 2014年 Student Aid and Tax Benefits: Better Research and Guidance Will Facilitate Comparison of Effectiveness...
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 Services Act,...