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Taxation Articles


Can Assessed Income be Less than Returned Income?

  Vineet   03 November 2009 at 19:05

Section 143 of the Income Tax Act, 1961 (the Act) was substituted by the Direct Tax Laws (Amendment) Act, 1987 w.e.f 1/4/1989. Prior to 1/4/1989, as per the provisions of sub-section (3) of section 143 of the Act the Assessing Officer after examinati ..


Posted in Taxation  2 comments |   9642 Views


S.66A - Liability - Cenvat Credit setoff

  Anirudha R J Nayak   29 October 2009 at 19:35

Section 66A – Setoff Issue The subject matter of this paper is – Whether Cenvat credit can be setoff against liability on import of services? Argument of the Department against set-off is - Provision of Rule 5 of the Taxation of Service ..


Posted in Taxation |   3586 Views


Online TAN Registration

  jyoti    29 October 2009 at 16:23

Online TAN Registration The Income Tax Department requires all deductors to register their TANs online. Authenticated access (through user ID and password) will be provided to registered deductors. On login, the following will be available to the ded ..


Posted in Taxation |   2658 Views


Income Tax- Tax Deduction at Source (TDS) -Not assesses’ fau

  Mahesh Kapasi   30 September 2009 at 19:41

MAHESH KAPASI & CO E-Mail: maheshkapasi49@gmail.comChartered Accountants Phone: 2686 8147B-49, Gulmohar Park, ..


Posted in Taxation  1 comments |   4606 Views


Register Digital Signature Certificate

  jyoti    14 September 2009 at 23:45

Register Digital Signature CertificateRole check for Indian companies is to be implemented in the MCA application. Role check can be performed only after the signatories have registered their Digital signature certificates (DSC) with MCA. Once the ro ..


Posted in Taxation |   3400 Views


Annual eFiling

  jyoti    14 September 2009 at 23:45

Annual eFilingOverview As a part of Annual eFiling, Companies incorporated under the Companies Act, 1956 are required to efile the following documents with the Registrar of Companies (RoC): Sr. No. Document ..


Posted in Taxation  1 comments |   3186 Views


FAQs on eStamp

  jyoti    14 September 2009 at 23:45

FAQs on eStamp 1. Please specify the services for which Stamp Duty can be paid through MCA21 system?Stamp Duty payable on Filing of e-form 1 (including MOA & AOA), 5 and 44 can be paid through MCA21 system. 2. Am I required to fill the details o ..


Posted in Taxation |   2740 Views


taxing legal profession

  sureshbabu   05 September 2009 at 19:22

“TAXING LEGAL SERVICE PUTS AT DISADVANTAGE ” BYK.SURESH BABU ADVOCATE TRICHY "No government c ..


Posted in Taxation |   3034 Views


Dos and Dont's for print. and sub. of ITR-Vs to ITD-CPC Bang

  jyoti    01 September 2009 at 15:49

Dos and Dont's for printing and submitting of ITR-Vs to ITD-CPC Bangalore Please use Ink Jet /Laser printer to print the ITR-V Form. The ITR-V Form should be printed only in black ink. Do not use any other ink option to print ITR V. Use of D ..


Posted in Taxation |   2223 Views


Is it Simplified Direct Taxes Code?

  Mahesh Kapasi   16 August 2009 at 18:27

MAHESH KAPASI & CO E-Mail:maheshkapasi49@gmail.comChartered Accountants Phone: 2686 8147B-49, Gulmohar Park, ..


Posted in Taxation |   2217 Views