To the extent this alternative way of calculating income tax results in higher taxes payable, then the excess over the normal way is payable. However, such AMT can be applied against future income taxes payable (to a maximum of seven future years) to the extent AMT is not payable in those...
They discuss the classification of deeming rules, the strength of any presumption they create, their scope of application, and their effect. The second part of the article analyzes from a practical perspective the controversial deemed interest rule in subsection 214(7) of the Income Tax Act. ...
This article discusses only the provisions in the Income Tax Act 1967 (the Act). While reading this article, candidates are expected to make concurrent references to the relevant provisions of the Act, as amended. Tax liabilities constitute a direct cost of doing ...
Description Specify the description of the registration number. Tip It is mandatory to enter the T.A.N, on all TDS Transactions. To set up assessee code Income Tax Act 1961 defines 'Assessee' as a person by whom any tax or any other sum of money is payable under this Act. The rate...
As per the Income Tax Act, 1961, tax needs to be deducted by the payer, when the payment is of a specific nature. If the TDS is deducted by the customer (deductor), then the user (deductee) has to calculate TDS on the invoice or revenue and keep a track of TDS dedu...
Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section ...
These funds will be available for replacement of fixed assets when its useful life ends. To meet the legal requirement: To comply with the provisions of the Companies Act and Income Tax Act, it is necessary to charge depreciation.Q3. What are the causes of depreciation? Solution:...
An Act Providing That The Estimated Income Tax Provisions Of The Commonwealth Relating To Farmers Be Extended To Include Fishermen. 来自 archives.lib.state.ma.us 喜欢 0 阅读量: 5 作者: MGC Senate 年份: 1985 收藏 引用 批量引用 报错 分享 ...
or assets is calculated by applyingtheprovisions ofenactedtax lawtodetermine the amount of tax payable or refundable, currently or in future years. acbel.com.tw acbel.com.tw 算之規定,本公司已取得經濟部工業局核發符合營運總部營運範圍證明文件,故對大陸地 區投資限額不受限制。
An Act to amend the Income Tax Act, including amendments in relation to foreign investment entities and non-resident trusts, and to provide for the bijural... XB 被引量: 0发表: 2002年 Welfare Reform: Competitive Grants in the Welfare-to-Work Grant Program The Balanced Budget Act of 1997 ...