Loading...

Blog

Business/pROFESSIONALS – Why they should file it return

Our Income Tax Payees – Business & Professionals in particular have a doubt as to why they should file their returns when tax has already been deducted in their Income.  We would like our tax paying friends under the above category to be aware of TDS & Tax Returns and why tax returns have to […]

Read more

TDS (TAX DEDUCTED@SOURCE)

Dear Young Accounting Aspirants, today let us talk on TDS which is also tedious for many of us including Professionals. The full form of TDS is Tax Deducted @ Source. Let us interpret this in more detail.  Deducted @ Source means deduction at the time of Transaction; it qualifies as Direct Tax. To make it […]

Read more

INCOME TAX – SALARIEd – FEW MYTHS BUSTEd – read to join

The salaried class has a lot to gripe about.  They always feel that they get the short end of the stick as far as income tax goes. The bigger fish always go scot-free.  Salaried are those who are always caught and punished without much exemption. As a tax practitioner for 27 years, I would say […]

Read more

INCOME TAX AND THE TAXPAYERS OF BUSINESS/SERVICES

The business/service class feels that keeping books of accounts and other records can be a burden on them.  They aver that they will be penalized for lapses that happen unknowingly as they lack expertise in understanding the various sections, meaning and interpretation.  There are a lot of businesses and services which file their returns without […]

Read more

ESI-LANDMARK JUDGEMENT OF SUPREME COURT DATED MARCH 8, 2021

The issue was ESI applicability on conveyance. The ESI claimed contribution on conveyance. Further to that, ESIC court set aside the claim of ESI on insurance. Aggrieved by the order, ESI approached high court. However, the said appeal has been dismissed by the judgement in the special leave petition by Supreme Court of India, Civil […]

Read more

SECOND WAVE STIMULUS SCHEME FOR COVID RELIEF

A new round of economic stimulus was announced on June 28, 2021, by Honorable Finance Minister Ms. Nirmala Sitharaman Package worth Rs. 6.29 lakh crores were announced for relief of struggling MSMEs affected by the catastrophic second wave of Covid-19 pandemic. As you may be aware, ECLGS (Emergency Credit Line Guarantee Scheme) was extended till […]

Read more

INTRODUCTION TO BUSINESS INCORPORATION SERIES…8) FOREIGN LIAISON OFFICE

Next in the series is the business entity, foreign liaison office.  Foreign companies can open their liaison office in India, but they are not permitted to perform commercial operations like sales or purchase.  They can only liaison on behalf of a foreign company.  As per FEMA, liaison office means a business to act as a […]

Read more

iNTRODUCTION TO BUSINESS INCORPORATION SERIES…7)FOREIGN COMPANY WITH BRANCH OFFICE IN INDIA

Today, we will be beginning a new topic, which is rather vast and this entails the different types of foreign company entities that can set up office in India and the processes followed. First in this series will be a FOREIGN COMPANY WITH BRANCH OFFICE IN INDIA. Foreign companies can opt to open branches in […]

Read more

INTRODUCTION TO BUSINESS INCORPORATION SERIES 6) PUBLIC LIMITED COMPANY

Continuing on the series, today’s discussion will be on another business entity, that is public Limited Company.  A public limited company can be a wholly owned Indian company or a wholly owned subsidiary of a foreign company or a joint venture between a foreign and Indian company or a wholly owned foreign company.  A public […]

Read more

INTRODUCTION TO BUSINESS INCORPORATION SERIES… 5) PRIVATE LIMITED COMPANY

The discussion is on Private Limited Company, which can be wholly owned Indian company or a wholly owned subsidiary of a foreign company or a joint venture between foreign and Indian company or a wholly owned foreign company.  Private limited company should have a minimum of two directors. . Feature of Private Limited Company: Private […]

Read more