Category Archives: Income Tax

Income Tax is the tax which directly levy on income of any personal.Central Board of Direct tax manage all the things related Direct Tax.

Transfer Pricing- Aggregation of Transactions for Benchmarking

Transfer Pricing- Aggregation of Transactions for Benchmarking Transfer Pricing – Aggregation of transactions or ‘blended Transaction approach’ is a nicely-widely wide-spread exercise for benchmarking and resolution of arms’ period price of global transaction/ exact domestic transactions in switch Pricing Certification and assessments and is broadly upheld in many judgements.

What if not file Statement of TDS within Prescribed Time

What if not file Statement of TDS within Prescribed Time Charge of TDS recovered Section 200 (1) of the income Tax Act, 1961 (‘Act’ for short) provides that any person deducting any sum in accordance with the foregoing provisions of bankruptcy XVII shall pay in the prescribed time, the sum so deducted to the credit of […]

Penalty Provisions under the Income-Tax Act, 1961

Penalty Provisions under the Income-Tax Act, 1961 Penalties for default in payment of Self Assessment Tax/ Payment of Tax/failure to comply with notice issued under section 142(1) or 143(2) or direction for audit under section 142(2A)/ under reporting and misreporting of income/ Failure in maintain information and document of international transaction or specified domestic transaction/ […]