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所得税法第1章(Section 1 of the Income Tax of Act , ITA): 联邦财政法第26章 (Section 26 of the Federal Fiscal Code, FFC): 根据所得税法第1章的内容,在奥地利拥有住所(domicile)或习惯性居所(habitual abode)的个人负有无限纳税义务,也因此须被视为奥地利税收居民。 “住所”指个人有一个居住的地方,...
Exemption under Section 10 (1) on agricultural income If you earn any type of agricultural income in a financial year, such an income would be exempted from tax. Agricultural income, as defined under Section 2 (1A) of the Income Tax Act, 1961, would include the following types of incomes...
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...
<br/>Income-taxAct,1961:Notificationunderundersection2(1A)(c),poviso,clause(ii)(B)and<br/>section2(14)(iii)(b);Urbanisationofareas<br/>Whereasadraftnotificationwasp..
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...
1. Definition of “salary”, “perquisite” and “profit in lieu of salary” (section 17) 1.1 What is salary? 1.2 What is a Perquisite? 1.3 What is profit in lieu of salary ? 2. Rates of income-tax as per Finance Act, 2022
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,
Section 80EEA of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Deduction of interest on house property loan.
Section 43 of Income Tax Act 1961 amended by Finance Act 2022 and Rules PGBP. Definitions of certain terms relevant to income from PGBP.