GST Rules on ‘Transition’ extend the time limit for claiming Input Tax Credit of carried forward taxes and duties in Form TRAN-1 u/s 140 of CGST Act to 90 days; […]
All posts by Abhishek Sharma - 3. page
Is a Practicing CA from Delhi .
Levy of GST – situation wise
Levy of GST -situation wise :- Location of Supplier Supply to Place of Supply Levy of State A State A Intrastate Supply CGST & SGST State A State B Interstate […]
All About Employee Provident Fund -PF ,EPF,EPS,EDLI -Ceiling limit and Calculation
EPF is expanded as Employees provident fund.In 1952 4th March government has passed The Employees Provident Fund Act with the object of ensure the employee better future on his retirement […]
Sec 271(1)(c) cannot be levied on the basis of a mere surrender by the assessee if no incriminating material has been found during search
Ajay Traders vs. DCIT (ITAT Jaipur) Penalty under Explanation 5A to s. 271(1)(c) cannot be levied on the basis of a mere surrender by the assessee if no incriminating material […]
Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB
Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB [embeddoc url=”https://www.taxdose.com/wp-content/uploads/2017/07/6890.pdf”]
Changes made in Form 3CD (Statement of Particulars required to be furnished under section 44AB)
Dear Professional Colleague, Sub: Changes made in Form 3CD (Statement of Particulars required to be furnished under section 44AB) As you may be kindly aware that the due date for […]
Changes in Tax Audit Report; Notification No. 58/2017/F. No. 370142/10/2017
G.S.R. 821(E).—In exercise of the powers conferred by section 44AB read with section 295 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act), the […]
Cost Inflation Index – Updated till 2017-2018
Cost Inflation index base year 1-4-2001 Year Cost Inflation index 2001-02 100 2002-03 105 2003-04 109 2004-05 113 2005-06 117 2006-07 122 2007-08 129 2008-09 137 2009-10 148 2010-11 167 […]
CBDT amends Form 26B
CBDT amends Form 26B and sub-rule 3A of Rule 31A relating to claiming refund of excess TDS deposited by deductor; Amended Rule 31A(3A) now provides that for claiming refund, apart […]
Mandatory quoting of Aadhaar will not be applicable – Central Government notifies categories of individuals
Central Government notifies categories of individuals to whom Sec. 139AA provision relating to mandatory quoting of Aadhaar will not be applicable; Sec. 139AA shall not apply to an individual who […]