Section 194-IA – Purchase of Immovable Property
Table of Content Bare Act General Interpretation Certain Arguments regarding the section BARE ACT. 194-IA. (1)
Section 192 Tax deduction at Source
This section cast an obligation on every person responsible for paying any income chargeable to tax
Tax Saving Techniques for Individual
To earn the most is the dream of every person but the only thing which everyone
80D – Deduction of Medical Insurance
In this hard time of pandemic where everyone is concerned about their health and wellbeing, what
What is Standard Deduction for Salaried Individuals?
What is the meaning of Standard Deduction under the Income Tax Act? Standard deduction is a
TDS on Rent of Property under Section 194 IB of Income Tax Act
Introduction Section 194IB is introduced under Finance Act 2017, which states that TDS will be deducted, if
Conversion of OPC into private or public/ Conversion of private into OPC
The process of converting OPC into private or public/ Conversion of private into OPC has been
Concept of “deemed owner” under the income tax act, 1961
Concept of deemed owner Under section 27 of the Income Tax Act,1961 In Case an individual
Deduction on investments – section 80c
Section 80C is one of the most popular sections amongst taxpayers as it allows to reduce
House rent allowance- a tax planning tool for a salaried person
Introduction Employee who receive salary from employer and who resides in rented houses, can claim the
Tax Planning – Capital gain tax perspective
Many investors started dealing in the security market in the financial year 2020-21 due to lockdown.
Corporate Insolvency Resolution Process
What is Corporate Insolvency? A Company is declared insolvent if it is unable to pay its
How to register as NGO – Section 8 Company in India
What is Section 8 Company? A Company is referred to as Section 8 Company when it
How to register partnership firm in Jaipur
A Partnership firm is a popular form of business entity. The term “partnership” is defined under
GST Applicable on online E-Commerce Sellers
What is E-Commerce? E-Commerce (Electronic Commerce) basically means the supply of goods, products or services or
Trademark Registration
What is a Trademark? A trademark is a recognizable sign, design, or expression capable of distinguishing
Income Tax Slab Rates for FY 2020-2021 & AY 2021-2022
Table of Content Income Tax Slabs for Individuals in FY 2020-2021 Income Tax Slabs for Senior
TDS Rates applicable for A.Y 2021-22
Table of Content What is TDS Rates? In the case of a person other than a
Food License (FSSAI) Government Fees
Government Fees applicable to Food Business Operator:- Kind of Business Criteria License/ Registration Fee Per Annum
FSSAI for Street Food Vendors/Thelawala/Hawkers
Petty food businesses includes: Petty Retailers Hawkers Street Food Vendors Table of content Petty food Businesses
Import Export Code Registration
Table of contents: What is Import Export Code Validity of IEC Code No. Duplicate Copy of
FSSAI Registration Process
Introduction Following individuals or entities must obtain FSSAI Registration or License Why is FSSAI Registration required?
Buyback of Shares
Buyback is basically a corporate financial strategy which leads to corporate restructuring and increases Earning per
Decoding Section 16(4) – ITC under GST – From Naked Perspective
Table of Content Section 16(2) states Section 39 contains the following provisions of furnishing of Returns
New GST Return Scheme for Small Taxpayers
Contents: Introduction Applicability of new GST return scheme Return filing Introduction: The Central Government is looking
How to opt Quarterly Return & Monthly Payments (QRMP) Scheme
Table of Content What is Quarterly Return Monthly Payment (QRPM) Scheme? Who will be eligible under
Section 194O TDS on E-commerce operator analysis
Content: Who is responsible to deduct TDS under section 194O? What do you mean by E-commerce,
Highlights of the Finance Bill, 2021 – Income Tax
Table of Content 6 pillars of Union Budget 2021-22 Income under head salaries Profits and gains
Key Differences between ESOP and Sweat Equity Shares
Table of content What is Employee Stock Option Plan(ESOP)? What are Sweat Equity Shares & who
E-invoicing under GST
Content: Q. Which businesses are required to generate e-invoices now? Q. Which businesses are not required
Six important changes in the GST rules w.e.f. 01.01.2021
Content: The CBIC Provisional credit (i.e.10%) reduced to 5% under Rule 36(4) w.e.f. 1 January 2021
ITC reversal on sale of Shares/ Mutual Funds
Content: Introduction Legal provisions Conclusion Introduction: In GST regime as well as in the previous regime,
Interest when GST paid within due date but return filed late
Interest not payable if GST return filed belatedly but amount deposited in Cash Ledger within due
Procedure for Shares issue through Right Issue
Table of Content Overview of right issue Key Objectives for Right issue of Shares The Reason
Procedure for Issue of Shares on Preferential Basis Under Companies Act
Table of content Concept of Preferential Allotment of Equity Shares Companies Eligible for Preferential Allotment Reasons
Deep Insight into Registration of Charges as per Companies Act, 2013
Table of Content Concept of Charge Charge as per Companies Act, 2013 Kinds of Charges Relevance
How can a Foreigner start a business in India?
Table of Content Procedure to Start a Business In India Documents Required for Company Registration in
Key Features of Companies Amendment Act, 2020
Table of Content Objective Company Law Committee Report Main Motives of Carrying out the Companies Amendment
How can a company take Loan from directors and relatives and shareholders? Read to find out
Table of Content Criteria of Availing loan by Companies in India Private Company accepting a loan
How to close a Private Limited Company in India?
Table of Content What is Closing a private limited Company? Reasons for the closure of a
Concept of Conversion of Loan into Equity share Capital as per Companies Act, 2013
Table of Content Conversion of Loan into Equity share Capital Advantages of conversion of loan into
Documents Requirement to set up an Indian Company
Table of Content Type of Business Structures in India Benefits of Company Registration in India About
Tax Audit U/s 44AB of Income Tax Act, 1961
Table of Content What is Tax Audit Applicability of Tax Audit What information/ books of accounts
Consequences of non- payment of outstanding Annual Listing Fees for FY 2020-21
Table of Content What is an annual listing fee? Calculation of annual listing fee Key points
Restriction on cash transaction of ₹200000 or more in income
Contents: What do you mean by section 269ST? What does section 269ST say? Non- applicability of
Extraordinary general meeting under Companies Act, 2013
Contents: What is extraordinary General Meeting (EGM)? What provision covers Extraordinary General meeting related matters? When
Are the gifts received on Deepawali tax- free in your hands?
Contents: Tax provisions about gifts Exclusions of certain gifts Gifts received by persons engaged in business
Set-off & carry- forward of losses under Income- Tax Act, 1961
Contents Loss from Business/ profession (Sec 72) Loss from a house property (sec 71B) Loss from
