Section 234A(3) of the Income Tax Act, 1961, deals with interest payable when an assessee fails to file...
The Income Tax Act, 1961 contains provisions related to search, seizure, survey, and special procedures...
Section 206C of the Income Tax Act, 1961 mandates sellers to collect tax at source (TCS) from buyers...
Section 194C of the Income Tax Act, 1961, mandates Tax Deducted at Source (TDS) on payments made to resident...
Section 10(23EA) of the Income Tax Act provides a tax exemption for income received by an Investor Protection...
Section 142A of the Income Tax Act, 1961 empowers the Assessing Officer (AO) to refer matters of asset...
Section 10(37) of the Income Tax Act provides a capital gains exemption for individuals or Hindu Undivided...
(1) In the world of business and taxation, there are various provisions and regulations that govern...
INTRODUCTION-
In the realm of Goods and Services Tax (GST), credit and Debit notes play a pivotal role...
Section 70 of the Income Tax Act, 1961, allows taxpayers to adjust losses from one source against income...
Section 80DD of the Income Tax Act in India provides a deduction for individuals or Hindu Undivided Families...
Amendment of section 9.
110. In the Central Goods and Services Tax Act, 2017 (12 of 2017.) (hereinafter...
Section 10(13) of the Income Tax Act, 1961 provides tax exemptions on payments received from an approved...
Income from house property is one of the five heads of income under the Income Tax Act, 1961. It applies...
Under Section 10(35A) of the Act, any income received by an investor from a securitisation trust is exempt...
Section 10(44) of the Income Tax Act, 1961 provides for exemption from income tax in India in respect...
Section 54GA of the Income Tax Act, 1961, provides tax exemption on capital gains when a business relocates...
Section 292B of the Income Tax Act, 1961, protects income tax proceedings from being invalidated due...
Section 57 of the Income Tax Act, 1961, permits specific deductions while computing taxable income under...
A Charitable and Religious Trust is a type of non-profit organization that is formed for the purpose...