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!
UJA | Taxation Times June -2023
Taxation Times June-2023

It is the period for rush for every one to file his/her Income Tax Return (ITR) for AY 2023-2024 (FY 2022-2023) and get the compliance done within due date. For non-audit cases the due..

UJA | Taxation-Times-May-2023
Taxation Times May-2023

The Finance Bill 2023 was presented on 1 February 2023 by the Hon’ble Finance Minister, Nirmala Sitharaman. Recently, the Finance Minister announced certain amendments..

UJA | Taxation Times April-2023
Taxation Times April-2023

The Finance Bill 2023 was presented on 1 February 2023 by the Hon’ble Finance Minister, Nirmala Sitharaman. Recently, the Finance Minister announced certain amendments..

UJA | Taxation Times March - 2023
Taxation Times March-2023

In the era of globalisation, India cannot remain aloof from developments across the globe. Globalisation has led to faster integration of global markets..

UJA -Taxation times February 2023
Taxation Times February-2023

A new sub-section 1A is proposed to be inserted where the slab rates for an individual, HUF, AOP, BOI or an artificial juridical person under Section 115BAC for AY 2024-2025

UJA -Taxation times January 2023
Taxation Times January-2023

The CBDT issued another Notification dated 12 December 2022 wherein the CBDT has relaxed the requirement of electronic filing of Form 10F..

UJA -Taxation Times december 2022 understand in brief what is foreign company
Taxation Times December-2022

A foreign company, non-resident in India may be taxed in India if it is operating through a Permanent Establishment in India.

UJA -Taxation times November 2022
Taxation Times November-2022

Whether assessee is entitled to Section 54 exemption if investment made by date of filing belated/revised ITR?

UJA Taxation Times
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.

UJA 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.

UJA 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..

UJA 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..

UJA 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..

UJA 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..

UJA 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...

UJA 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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