Section 10(22B) of the Income-tax Act, 1961A V VishalEmail thisPrint this
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,...
Amendment in Section 192 of the Income Tax Act, 1961 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 ...
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 3.5 ...
The amount furnished in the deposit account or some specified account to utilize the amount for the particular period is permitted as a deduction under section 33AB. Beneath section 33AB of the Income Tax Act, the deduction is open to taxpayers who are engaged in businesses in India like ...
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,
Clubbing of Income as the term suggests, means adding the income of another person to the income of the person who is paying the tax. This term is explained under Section 64 of the Income Tax Act. Though, there are certain restrictions to a specified person and to the specified scenarios ...
Chapter II(Sections4to9A) of the Income Tax Act 1961 deals with the provisions related to basis of charge. Section 9A of IT Act 1961-2023 provides for certain activities not to constitute business connection in India. Recently, we have discussed in detailsection 9(Income deemed to accrue or...
Chapter VIA(Sections80Ato80U) of the Income Tax Act 1961 deals with the provisions related to deductions to be made in computing total income. Section 80EEA of IT Act 1961-2023 provides for deduction in respect of interest on loan taken for certain house property. ...
So, the parameters for the eligibility of this rebate under section 87A of the Income Tax Act 1961 are mentioned below in steps? Step 1: To begin with, the income to be taken into consideration for the access to a rebate under section 87A is arrived at after setting off the ‘brought...