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.

Tax planning for Minors

 The festival of Christmas is being celebrated all over the world very joyfully. In this festival Santa Clause make exchange of gifts to all. Children enjoy the festival very joyfully.    All religion teaches same spiritual thoughts. All people should live and let others live happily and peacefully. To teach good thoughts is the only […]

Income of Trusts

Income of Trusts In India there are many religious/charitable trusts for e.g. temples, Ashram, Gurudwaras, hospitals, educational, etc. propagating and working for social and charitable activities. What about their financial and taxing matters? These trusts have to follow many regulations. Mainly they have to follow the rules of Bombay Public Trust Act (For Maharashtra State), […]

Presumptive Taxation U/S 44AD Simplified

Presumptive Taxation U/S 44AD Simplified Businesses have been grown over the period of time due to general growth of the economy and varied other reasons. But at the same time various numbers of business and service providers, irrespective of their area of operations, earning substantial income are outside the tax net as Presumptive Taxation.

Capital Gain Tax Simplified

Capital Gain Tax Simplified Chargeability u/s 45  Profits or gains arising from the transfer of a capital asset is chargeable to tax in the year in which transfer take place under the head “Capital Gains”.  Definitions  Transfer: Sec. 2(47): Transfer in relation to a capital asset includes sale, Exchange, or relinquishment of the asset or extinguishment […]

Income-tax deduction from Salaries during the Financial Year 2013-14 under section 192 of the Income-tax act. 1961

CIRCULAR NO : 08 /2013 F.No. 275/192/2013-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ….. New Delhi, dated the 10th October, 2013  SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2013-14 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.  Reference is invited to Circular No.08/2012 dated 05.10.2012 whereby […]