Tag Archives: Income Tax updates

Presumptive Taxation For Professionals

Presumptive Taxation For Professionals We all know about the Section 44AD of Income Tax Act, 1961s provides for presumptive taxation For Professionals scheme for eligible persons engaged in eligible business. However such scheme is not available for professionals. Hence, for reducing the compliance burden, the Finance Act, 2016 has inserted the section 44ADA being a […]

Transfer of property between firm & partners –Taxation aspects

Transfer of property between firm & partners –Taxation aspects Introduction: S. 45(3) and S. 45(4) were brought in to the statute book to deem pooling of assets by partners in to the firm and distribution of assets by the firm to partners on dissolution or otherwise, as transfers for tax purposes with a view to […]

Fraud in India on debit cards – How safe is the Debit Card?

Fraud in India on debit cards – How safe is the Debit Card? In the news sometime back it was shown that SBI had blocked about six lakh debit cards after it suspected a malware-based breach was detected in an ATM network outside the bank’s purview. About 30-32 lakh debit cards are learnt to have […]