Refund of fee paid to ROC Application for requesting refund of fees paid Under which circumstances refund of MCA 21 fees is available? The refund of MCA21 fees is available in the following cases:
Patent Box Regime for Intellectual Property A Patent Box Regime is a special tax regime for Intellectual Property (IP) revenues. It is also known as IP-Box or Innovation-Box. The concept of Patent Box was first introduced by Irish and French Tax Authorities. In a Patent Box Tax Regime, a lower rate of tax is applicable […]
Cenvat Credit is allowable when invoices destroyed in fire Even though invoices have been destroyed in fire but if invoices have been recorded in the ledger and books of account of the respondent the Cenvat credit cannot be denied. Respondent could not have recorded the invoice in the ledger unless physical invoices were available. It […]
What should be includes in your income tax returns ? Due Dates for for Non audit assesses income tax return is 31st July approaching fast. While filing the income tax return salaried people only provide copy of the form No. 16 to the person preparing his income tax returns without any further details. This is […]
Applicability of wealth tax from assessment year 2016-17 As per my understanding, wealth tax is not payable from assessment year 2016 in view of amendment brought vide THE FINANCE ACT, 2015 w.e.f. 1st day of April, 2016. After amendment, the applicable charging provision ( from AY 1993-94 to 2015-16), that is sub-section (2) of section […]