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...
As per section 192(1) of the Act, any person responsible for paying any income chargeable under the head “Salaries” shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rat...
Any other income of the individual outside India would also be exempted if it is subject to tax in a foreign country. Moreover, the individual’s service contract should be approved by a specified authority to claim exemption. Exemption under Section 10 (9) on the income of family members ...
3.GreenTax环保税 4.ground土地 5.group discussion小组讨论 6.group meeting小组会议 7.guard守卫 8.hard to recall很难记得 9.harvest收获;收成 10.health department卫生厅 11.healthy健康旳 12.hearing听力 13.heat热,高潮 14.herbivorous食草旳 15.herd兽群,牧人 16.high absencerate高缺勤率 17.high car...
在A,C,D选项中,排除A-income tax,因为这是对香烟而不是收入收税。排除Ad-valorem tax,因为题目没有表现出税收是按照specific rate去征收的,留下选项C为正确答案。在图中,这位同学排除subsidy的选项后没有正确地选择出税种,说明对taxation还需...
在A,C,D选项中,排除A-income tax,因为这是对香烟而不是收入收税。排除Ad-valorem tax,因为题目没有表现出税收是按照specific rate去征收的,留下选项C为正确答案。在图中,这位同学排除subsidy的选项后没有正确地选择出税种,说明对taxation还需要针对性复习。
9.harvest收获;收成 10.health department卫生厅 11.healthy健康的 12.hearing听力 13.heat热,高潮 14.herbivorous食草的 15.herd兽群,牧人 16.high absencerate高缺勤率 17.high car tax高汽车税 18.high temperature高温 19.higher sea levels高海平面 20.honey蜂蜜 21.hospital医院 22.hot house温室 23.huge...
The ATO investigates the trust's operations and determines that Mr Johnson exercises effective control over the trust, benefiting from the income while distributing it among family members for tax advantages. As a result, the ATO invokes Section 99b to assess the trust's income as Mr Johnson'...
Section 80EEA of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Deduction of interest on house property loan.
Federal income taxpayers on a calendar year basis must on or before March 15 do two things: (1) They must file their final returns for the year 1948 and (2) they must file a declaration of estimated tax for 1949. REVENUE ACT OF 1948 This act effected numerous changes in existing law ...