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Rotation of Auditors not required if Rotation principal ceases to apply

Rotation of Auditors not required if Rotation principal ceases to apply

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Rotation of Auditors Section 139(2) of Companies Act 2013

by CA Neeraj Jawla 1 year ago2 months ago

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Sec 193 – TDS on Interest on Securities
Sec 194A-Interest other than "Interest on securities"
Sec 194B-Winnings from lottery or crossword puzzle
Sec 194BB-Winnings from horse race
Sec 194C-Payments to contractors
Sec 194D-Insurance commission
Sec 194DA-Payment in respect of life insurance policy
Sec 194E-Payments to non-resident sportsmen or sports associations
Sec 194EE-Payments in respect of deposits under National Savings Scheme, etc.
Sec 194G-Commission, etc., on the sale of lottery tickets
Sec 194H-Commission or brokerage
Sec 194I-Rent
Sec 194IA-Payment on transfer of certain immovable property other than agricultural land
Sec 194J – TDS on Professional Fee
Sec 194N-Payment of certain amounts in cash
Sec 195-Other sums
Sec 195A-Income payable "net of tax"
Sec 196-Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section – 115-I : Chapter not to apply if the assessee so chooses
Section – 115E : Tax on investment income and long-term capital gains
Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Section-115C : Definitions
Section-115D : Special provision for computation of total income of non-residents
Section-Wise
TDS
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Section – 115G : Return of income not to be filed in certain cases

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Section 115H of Income Tax Act: Benefit under Chapter to be available in certain cases even after the assessee becomes resident.
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Due date for filing of Form 61A (SFT) for FY 2020-21 is 30th June, 2021

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