Section 68 of the Income Tax Act
Cash credits Section 68 of the Income Tax Act: Where any sum is found credited in the books of an assessee...
Articles
How to compute a member’s share in income of AOP or BOI
Method of computing a member's share in income of association of persons or body of individuals. Section 67A. (1) In...
Section 234G of the Income Tax Act
Section 234G – Late fees for default in the furnishing of statement in Form No. 10BD/ default in the issuance...
Payment to advertising agency attracts TDS under Section 194C
Payment made to advertising agency attracts TDS under Section 194C and not under section 194J, even though there is no...
Section 234C of the Income Tax Act
Provisions of section 208 make payment of advance tax mandatory for the taxpayer liable to pay a tax of INR...
TDS Return Due date
Analysis of Section 200 of Income Tax Act, 1961 Section 200(3) of Income Tax Act, 1961 – Forms & Time...
Section 203 of Income Tax Act : TDS Certificate
Extract of Section 203 of Income Tax Act, 1961 Section 203. (1) Every person deducting tax in accordance with the...
Section 195A of Income Tax Act, 1961
Section 195A of Income Tax Act, 1961- Income Payable ‘Net of Tax’ Section 195A: In a case other than that referred...
Section 17(5) of CGST ACT, 2017
Input Tax Credit: Input Tax Credit means the tax paid by the Registered Recipient of goods or services in the form...
CBDT instruction on Processing of returns with refund claims:05-07-2021
F. No. 225/98/2020/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block Dated: ...