Tag Archives: Income Tax updates

Meaning of Calculation of Assessed Tax for the Interest under section 234B

Meaning of Calculation of Assessed Tax for the Interest under section 234B We regularly face situations where we are required to compute interest under section 234B of the IT Act, 1961 Whereas, the present scenario is that this interest calculation is automatically done in the income tax return (ITR) utility available on the web portal […]

Hindu Undivided Family (HUF)-Creation and Treatment

Hindu Undivided Family (HUF)-Creation and Treatment Hindu Undivided Family (HUF) is treated as a separate entity for the purpose of assessment under the income tax Act and Wealth tax Act. HUF is automatically created after marriage as soon as child is born it is not arise through law or contract, it consist of father, sons, […]

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 […]