Monthly Archives: April 2019

Master Guide To Income tax Rules 26th Edition 2019 Taxmann – A Rule-wise commentary

By | April 27, 2019

Master Guide To Income tax Rules 26th Edition 2019 Taxmann A Rule-wise commentary on Income-tax Rules Description of Master Guide To Income tax Rules Also Incorporating Comprehensive Commentary on Determination of Disallowance under section 14A TDS Rules Valuation of Perquisites Transfer Pricing Provisions Depreciation Provisions Valuation of Gifts Taxation of Start-ups Rs 1775 Buy online… Read More »

Income Tax Rules (56th Edition 2019) : Set of 2 Volumes) Taxmann

By | April 27, 2019

Income Tax Rules (Set of 2 Volumes) (56th Editon 2019) – 2019 Income Tax Rules (56th Edition 2019 is by Taxmann Description of Book Income Tax Rules (56th Edition 2019 Volume 1 Income-tax Rules Comprehensive Action Points for Filing Forms Income Computation & Disclosure Standards Commodities Transaction Tax Rules Securities Transaction Tax Rules Equalisation Levy… Read More »

e-Form ACTIVE : Frequently Asked Questions

By | April 27, 2019

Q.1. What is E-form ACTIVE? ACTIVE stands for Active Company Tagging Identities and Verification. The Ministry of Corporate Affairs has introduced the same for address validation of Active companies. Q.2. What is the applicability of the form? The form is applicable to every company incorporated on or before the 31st December, 2017. Such companies shall file the… Read More »

e-Form ACTIVE Date Extended to 15th June 2019

By | April 27, 2019

Extension of due date to 15th June, 2019 for filing E-Form ACTIVE (Active Company Tagging Identities and Verification) by any company incorporated on or before the 31.12.17 The Ministry of Corporate Affairs has issued Companies (Incorporation) Fourth Amendment Rules, 2019 and Companies (Registration offices and Fees) Second Amendment Rules, 2019 which shall come into force from 25.04.19 wherein the due… Read More »

How to Claim Income Tax Refund & Interest on Refund ? (FA 2019)

By | April 26, 2019

REFUND OF EXCESS TAX PAID BY THE TAXPAYER [As amended by Finance Act, 2019] Many times it may happen that the taxpayer has paid excess tax as against the tax required to be paid by him. In such a case he is granted refund of the excess tax paid by him. In this part you… Read More »

Section 234D : How to calculate Interest on Excess Income Tax Refund wrongly given to Taxpayer [FA 2019]

By | April 26, 2019

INTEREST ON EXCESS REFUND At times it may so happen that the taxpayer is granted excess refund. Section 234D provides for levy of interest on excess refund granted to the taxpayer. In this part you can gain knowledge about various provisions relating to interest on excess refund granted to the taxpayer. Manner of computation of… Read More »

No GST on Hostel Charges as Tariff is Less Than Rs 1000 per bed per day :AAR

By | April 26, 2019

Hostel charges collected from both the hostels which is rupees 7000/- per month for per bed single room and rupees 6000/- per month per bed for rooms consisting of more than a single bed. As already discussed, no charges other than above are collected from the occupants on account of the allied facilities being provided… Read More »

Pay GST on Freight inclusive of diesel cost provided by recipient : AAR

By | April 26, 2019

Do we need to charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel cost? Applicant are required to charge GST upon M/s Shree Raipur Cement, C.G on the total amount including the cost of diesel i.e. on the total freight amount inclusive of the cost of diesel… Read More »