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Withholding Tax on Purchase of Immovable Property TDS @ 1% is applicable on the purchase of immovable property under Section

Angel Tax – Ramifications of the 2023 Amendment  Angel taxation, a provision under Section 56(2)(viib) of the Income Tax Act, 1961,

Income Tax Return Filing As you all know, income tax return (ITR) Filing season has started for ITRs’ to be filed

TCS on Credit Card Payments: Impact on International Transactions There will not be any collection of TCS on the spending

Amendment to s. 115A of the Income Tax Act The Finance Bill 2023 made an amendment to section 115A of

As per the provisions of the Income Tax Act 1961 (‘ITA’), the income of a non–resident is taxable in India

Very often companies send their representatives/ employees to work in their subsidiaries/sister concerns in another country. The duration/period of such

The rebate under Section 87A was Rs. 12,500/- for a total income up to Rs. 5,00,000/-.

Clean energy & nuclear energy transformation will be potential for India’s growth & the world’s global energy transformation.

• Section 90(4) and 90(5) of Income-tax Act, 1961 (ITA) prescribes the documents to be maintained by non-residents to avail the

Hon. Finance Minister of India Mrs. Nirmala Sitharaman presented the last full union budget of the Modi Government 2.0 on

Let us see the key expectations from the Union Budget 2023-2024 from the Direct Taxation point of view

With this article, we would like to explicate the concept of Foreign Companies and PE in light of Indian Income

Importance of Financial and Tax Due Diligence in Company Acquisition