Employers required to collect PAN of the lender banks from the employees to claim Interest in House Property in the salary return. CBDT had in its Finance Act, 2015 had introduced a new section 192(2D) of the Income-tax Act, (‘the IT Act’) wherein the person responsible for making payment of salary (employer) was obliged… Read More »
Section 100 CGST Act 2017 Appeal to Appellate Authority. [ Section 100 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 100 CGST Act 2017 explains appeal to Appellate Authority and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »
Section 99 CGST Act 2017 – Appellate Authority for Advance Ruling. [ Section 99 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 99 CGST Act 2017 Appellate Authority for Advance Ruling and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known… Read More »
Section 98 CGST Act 2017 – Procedure on receipt of application. [ Section 98 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 98 CGST Act 2017 explains Procedure on receipt of application and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also… Read More »
Section 97 CGST Act 2017 Application for advance ruling [ Section 97 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 97 CGST Act 2017 explains Application for advance ruling and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »
Section 96 CGST Act 2017 [ Section 96 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 96 CGST Act 2017 explains Authority for advance ruling and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »
Section 95 CGST Act 2017 [ Section 95 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 95 CGST Act 2017 explains Definitions and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President… Read More »
Section 94 CGST Act 2017 [ Section 94 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 94 CGST Act 2017 explains Liability in other cases and is covered in Chapter XVI – Liability to Pay in certain Cases [Note : CGST Act 2017 also known as CENTRAL… Read More »
Section 93 CGST Act 2017 [ Section 93 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 93 CGST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and and is covered in Chapter XVI – Liability to Pay in certain Cases… Read More »
Section 92 CGST Act 2017 [ Section 92 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 92 CGST Act 2017 explains Liability of Court of Wards, etc and and is covered in Chapter XVI – Liability to Pay in certain Cases [Note : CGST Act 2017 also… Read More »