How to determine Residential Status of a Company
How to determine Residential Status of a Company Introduction: Section 6 of the Income Tax Act, 1961 pro....
Liaison Office Registration in India
LIAISON OFFICE REGISTRATION IN INDIA Meaning of Liaison Office A ‘Liaison Office’ (L....
RESIDENTIAL STATUS OF HUF/ FIRM/ AOP- SECTION 6
RESIDENTIAL STATUS OF HUF/ FIRM/ AOP- SECTION 6 Introduction: Determination of residential sta....
RESIDENTIAL STATUS OF AN INDIVIDUAL- SECTION 6
RESIDENTIAL STATUS OF AN INDIVIDUAL- SECTION 6 Section 5 & 6 of the Income Tax Act, 1961 are the guidin....
Conversion of branch of foreign banks in India into Indian subsidiary company- Section 115JG
Section-115JG: “(1) Where a foreign company is engaged in the business of banking in India....
Thin Capitalisation- Limitation on Interest deduction under section 94B of Income Tax Act
THIN CAPITALISATION- LIMITATION ON INTEREST DEDUCTION UNDER SECTION 94B Background: Under the initi....
SECONDARY ADJUSTMENTS IN TRANSFER PRICING
SECONDARY ADJUSTMENTS IN TRANSFER PRICING Introduction: The Finance Act, 2017 has introduced the co....
CBDT extends due dates of filing ITR and Tax Audit report and other compliances for A.Y. 2021-22
Various compliance dates under Income Tax Act extended for A.Y. 2021-22 The Central Board of Direct Taxes i....
Extension of timeline for various compliances under Income Tax Act due to Covid-19 pandemic
Extension of timeline for various compliances under Income Tax Act due to Covid-19 pandemic The Central Gov....
Due date of payment under Vivad Se Vishwas Scheme extended to 30th June, 2021
Due date for payment under Vivad Se Vishwas Scheme extended upto 30th June, 2021 In view of the severe Covi....