Tag Archives: Income tax

Rules 114AAA Income Tax Rules : PAN Inoperative if not linked with Aadhaar

By | February 14, 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 13th February, 2020 G.S.R. 112(E).—In exercise of the powers conferred by proviso to sub-section (2) of section 139AA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following… Read More »

New TCS u/s 206C on foreign remittance ,selling of overseas tour package & TCS on sale of goods over a limit.

By | February 3, 2020

Widening the scope of section 206C to include TCS on foreign remittance through Liberalised Remittance Scheme (LRS) and on selling of overseas tour package as well as TCS on sale of goods over a limit. Source Union Budget 2020 Download Section 206C of the Act provides for the collection of tax at source (TCS) on business… Read More »

Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961

By | September 15, 2019

Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961 by RAMESH K. PATODIA (Author) Price Rs 535  Click here to buy online Paperback: 408 pages Publisher: BHARAT LAW HOUSE PVT LTD; 1st edition (2019) About Complete Guide to REASSESSMENT u/s 148 of the Income Tax Act, 1961 Chapter 1       Analysis of statutory provisions relating to reassessment under the Income-tax… Read More »