UJA Taxation Times

Taxation Times is a monthly newsletter published by UJA with the intent and object to simplify and provide clarity on certain provisions of the Income Tax Act, discuss the implications of various amendments and circulars notified time and again, and understand the judicial precedents as decided by various courts and interpret these. Also, we keep you posted with the upcoming tax compliances due date for every month – so that you never miss a due date!
Taxation Times October-2022

In India, companies are taxed on their income depending upon their residential status. A company resident in India is taxed on its global income.

Taxation times September 2022
Taxation Times September-2022

Hon. Finance Minister Mrs. Nirmala Sitharaman in her Annual Budget Speech introduced the concept of Updated Income Tax Return.

taxation times August 2022
Taxation Times August-2022

In recent times the provisions related to TDS has become tedious!! The government is taking initiatives to bring a widen the taxbase..

UJA Taxation times May 2022
Taxation Times May-2022

Taxation of individuals in India is primarily based on the number of days they have been in India during the relevant previous year..

Taxation Times April 2022
Taxation Times April-2022

S.37(1) of the Income Tax Act 1961 ('ITA') is a residual section. The section was introduced with an intent to enable the taxpayers claim expenditure..

taxation times mar 2022
Taxation Times March-2022

The Income Tax Act 1961 ('ITA') provides for carry forward & set off of losses incurred in one financial year against the profits..

taxation times december 2021
Taxation Times Dec-2021

The Finance Act 2002 inserted the definition of PE under s. 92F(iiia) to include a fixed place of business through which the business..

Taxation Times Nov 2021
Taxation Times Nov-2021

TDS provisions have been prescribed in respect of residents as well as non-residents. Secon 195 of the Income Tax Act provides that any person...

Taxation of Non - compete fees
Taxation Times October-2021

A non - compete obligation is generally fulfilled by the payment of a fee or compensation generally called a non – compete fee.

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