Chartered Accountants
Chartered Accountants
Procedure, format and standards for filling an application in Form No. 15C or Form No. 15D for grant of certificate for no-deduction of income-tax under sub-section (3) of section 195 of the Income Tax Act, 1961 through TRACES-. F.No. Pro DGIT(S)CPC(TDS)/NOTIFICATION/2022-23 Notification No. 01/2023 New Delhi, 29th March, 2023 Section 195(3) ofthe Income-tax Act, 1961 …
The following incomes shall be deemed to be received in the previous year :— (i) the annual accretion in the previous year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provided in rule 6 of Part A of the Fourth Schedule ; (ii) the …
Income deemed to be received under section 7 of Income Tax Act 1961 Read More »
For the purposes of this Act,— (1) An individual is said to be resident in India in any previous year, if he— (a) is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more ; or (b) [***] (c) having within the four years …
Residence in India under section 6 of Income Tax Act 1961 Read More »
(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates …
Assessment of income of any other person under section 153C of Income Tax Act 1961 Read More »
Private Limited Company Registration in Delhi For Private Limited Company Registration in Delhi, minimum 2 directors are required and no minimum paid up share capital is required. Further, the name of the the company must be unique which shall not resemble with any already registered company and the name shall end with private limited. Private Limited Company Registration …
Private Limited Company Registration in Jaipur For Private Limited Company Registration in Jaipur, minimum 2 directors are to be appointed whereas maximum of 15 directors can be appointed. To register a Private Limited Company in Jaipur, no minimum paid up share capital is required. Further, the name of the the company must be unique which …
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :— Short title, extent and commencement. 1. (1) Income Tax Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on …
Section 2(47) of Income Tax Act defines relative as follows:“relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual Meaning there by, the following person are included in the definition of a relative:1: Husband/Wife of the Individual2: Brother and Sister of the Individual3: …