Tax shall be payable in advance during any financial year, in accordance with the provisions of sections 208 to 219, in respect of an assessee’s current income i.e. the total income of the assessee which would […]
Advance Tax : Practical Guide on Section 207 to Section 219 View Full Article »
Section 194IB requires any person, being individual or HUF, other than those individual or HUF whose total sales, gross receipts or turnover from the business or profession exceeds Rs. 1 crore in case of business
As per Section 194IA Every transferee responsible for paying any sum as consideration for transfer of immovable property (land, other than agricultural land, or building or part of building) to a resident transfer shall deduct
Section 194IA : TDS on Purchase of Immovable Property with Latest Case Laws View Full Article »
Section 194I : Applicability and Rate Any person other than individual or HUF, who is responsible for paying to a resident any income by way of rent, shall deduct income tax at the rate of:
Section 194I – A Complete Guide on TDS on Rent Paid as per Income Tax Act, 1961 View Full Article »
Applicability of Section 194J and Rate of TDS Every person other than an individual or a HUF, who is responsible for paying to a resident any sum by way of – (i) fees for professional
Section 194J : TDS on Fees for Professional or Technical Services View Full Article »
Section 194C provides for deduction of tax at source from the payment made to resident contractors and sub-contractors. Applicability of TDS under Section 194C Tax has to be deducted at source under section 194C by
Section 194C – TDS on Payment to Contractors & Sub Contractors View Full Article »
Section 234D : As per Rule 119A, while calculating the interest payable by the taxpayer or the interest payable by the Central Government to the taxpayer under any provision of the Act:Â a) where interest
Section 234D – Interest on Excess Refund to the Taxpayer View Full Article »
Books of Accounts to be maintained by a person
Section 44AA : Books of Accounts to be maintained View Full Article »
