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GST Annual Return Form GSTR-9

GSTR 9 is an annual return to be filed once in a year by the...

Taxation of Dividends

1. Dividend is ordinarily used to refer to any distribution made by a company to...

Presumptive Taxation

A. Section 44AD: Special provision for computing profits and gains of business  i) Applicable to...

Taxation of AOPs & BOIs

1. Introduction:- The income of an Association of Persons (AOP) and Body of Individuals (BOI)...

Capital gain on Land & Building under Joint development Agreement

1. Introduction:- Under the existing provisions of section 45, capital gain is chargeable to tax...

Taxation of Agricultural Income

1.Definition of agricultural Income: Any rent or revenue derived from agricultural land Any Income derived...

Taxation of Hindu Undivided Family

HUF is treated as a separate entity for the purpose of assessment under Income tax...

Section 194IB- TDS on payment of Rent by Individuals and HUF

1. Any person, being an individual or a Hindu Undivided Family, responsible for paying to...

Expenses not deductible under section 40

1.Section 40(a)(i): Non-Compliance of provision of TDS where payment is made to Non-Resident Disallowance u/s...

Section 194I-TDS on Rent

1.Deductor- Any person, 2. Deductee- Any Resident3. Time of Deduction- At the time of credit...

Section 194IA- TDS on payment on transfer of certain immovable property

1.Deductor- Any Purchaser (Other than person referred to in section 194LA) 2. Deductee- Any seller being resident...

Registration under GST Act

1. Section 25- Procedure for Registration a. Time Limit- Every person who is liable to be...

Reverse Charge Mechanism

1.Section 2(38)- Reverse Charge means the liability to pay tax by the recipient of supply of...

Section 80TTA and Section 80TTB

 Section 80TTA 1. Eligibility: Deduction u/s 80TTA is available to an assessee, other than the...

Section 194M- TDS on payment to residents contractors and residents

1. Any person, being an individual or a Hindu Undivided Family, responsible for paying any...

Taxation of Business Trust and Unit Holders

 1. Section 2(13A) – Definition of Business Trust: Business Trust means a trust registered as...

Taxation on Non-Residents

1. Non-Resident Indian means an individual being a citizen of India or a person of...

Slump Sale

 1. Section 2(42C): Definition of Slump Sale: Transfer of one or more undertakings as a...
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