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.

Latest amendments to Life insurance policies eligible for deduction U/s 80C.

Latest amendments to Life insurance policies eligible for deduction Under Section 80C Through life Insurance Policies individuals and HUF can save major tax .Lots of major changes have done in Section 194DA on payment of premiums which can be easily understand through below article.Amendments to section 80C – Tax Effect on Life Insurance Policies:-While claiming […]

Provisions for Deciding factors of residential status and taxability

Provisions for Deciding factors of residential status and taxability For determining the taxability of the income residential status must be seen first. because the taxability of income depends upon the residential status of person. Following is the situations when the taxability of income depends on the status of person First:- what is the residential status […]

Compulsory scrutiny conditions of Income Tax Returns

Compulsory scrutiny conditions of Income Tax Returns As Soon as we filed a Income Tax Return to the income tax authorities under section 139 of IT Act,1961 it has to be assessed  as correct .The assessment includes verification and scrutiny of income declared by us.but this process not done by income tax authorities in all […]

Disallowance under section 14A should not exceed tax on Exempt Income – ICAI

Disallowance under section 14A should not exceed tax on Exempt Income – ICAI ICAI Suggestion on Disallowance of expenditure incurred in relation to income not includible in total income under section 14A of the Act: As per the existing provisions of section 14A of the Act, no deduction shall be allowed in respect of expenditure […]