This article suggests simplification of regulatory compliance in addition to plugging the legal loopholes to enable ease of doing business in India.
The legality of section 194N of the Income Tax Act was challenged in the case of Amalgamated Plantations Pvt. Ltd. & Anr.
This article explains the increasingly important role that entrepreneurs and their ventures will play in the development and growth of India in the years ahead.
This summarizes the key Notifications and Circulars issued by the CBDT, extending the due dates of various direct tax compliances under the Act:
The CBDT vide notification dated 02.07.2021 has inserted a new sub-rule 5 under Rule 8AA of the Income-tax Rules, 1962 and also notified Rule 8AB, which deals with the attribution of income taxable under section 45(4) of the Act
Read the analysis of Section 194Q in Finance Act, 2021 introduced by the Central Board of Direct Taxes (CBDT)
Read an in-depth analysis of the Model Tenancy Act, 2021 that has been dubbed as a great catalyst towards boosting the rental market.
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