CA Kuldeep Arora
Taxability of Interest on Investment out of #Corpus Fund of a #Trust or #Institution: An Analysis
Voluntary Contribution According to Section 11(1)(d) of income Tax Act, income in the form of voluntary contributions made with a...
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CA Kuldeep Arora
- Jun 18, 2020
- 5 min
Compulsory Re-registration U/S 12AB; U/S 10(23C) and Re-approval U/S 80G(5)(ix) for Charitable Trust
All the existing charitable and religious institutions (including NGOs) which are registered or approved under the following sections:...
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CA Kuldeep Arora
- Jun 15, 2020
- 3 min
Rationalization of provisions relating to trust, institution and funds by Finance Act, 2020
AMENDMENTS MADE TO SECTION 10(23C) TO REMOVE CONFLICTING PROVISIONS 1. Corpus donations received by Section 10(23C) institutions will be...
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CA Kuldeep Arora
- Jun 11, 2020
- 16 min
कोरोना (Covid19) - आर्थिक मोर्चे पर भारत के समक्ष चुनौतियां एवं संभावनाएं
इस पत्र के माध्यम से कोरोना महामारी के कारण उत्पन्न हुई परिस्थितियों में भारत के समक्ष आर्थिक मोर्चे पर क्या-क्या चुनौतियां हैं तथा...
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CA Kuldeep Arora
- Jul 29, 2019
- 1 min
You can't escape from filing an ITR on the pretext that my income was below taxable limits
With effect from AY 2020-21 (FY 2019-20), more persons (Individual/HUF/AOP/Artificial Juridical Persons, etc.) will have to file an ITR,...
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CA Kuldeep Arora
- Jul 27, 2019
- 1 min
Budget Amendment - Enhancing time limitation for sale of attached property under rule 68B
Enhancing time limitation for sale of attached property under rule 68B of the Second Schedule of the Act The existing provisions of rule...
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CA Kuldeep Arora
- Jul 25, 2019
- 2 min
Amendments in Budget 2019 regarding Charitable & Religious Trusts
Expansion of Scope for Cancellation of registration of the Trust or Institution u/s 12AA Section 12AA of the Act prescribes for manner of...
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CA Kuldeep Arora
- Jul 22, 2019
- 5 min
Proposed Amendments in Budget 2019 regarding TDS
Tax Deduction at Source 1. Widening of TDS provisions on payment by Individual/HUF contractors and professionals u/s 194M Presently, no...
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CA Kuldeep Arora
- Jul 20, 2019
- 2 min
#Proposed Amendments in #Budget 2019 regarding # Penalties under # Income Tax Act
Penalties 1. Rationalisation of penalty provisions relating to under reported income Section 270A contains provisions relating to penalty...
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CA Kuldeep Arora
- Jul 19, 2019
- 3 min
#Proposed Amendments in #Budget 2019 in respect of #Income Tax Administration and Compliance
Tax Administration and Compliance 1. Widening the scope of Statement of Financial Transactions (SFT) The provisions of section 285BA of...
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CA Kuldeep Arora
- Jul 18, 2019
- 5 min
Proposed Amendments in Budget 2019 regarding Transfer Pricing
Transfer pricing 1. Modification order for past years in case of APA Section 92CC of the Act empowers the Central Board of Direct Taxes...
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CA Kuldeep Arora
- Jul 17, 2019
- 6 min
Proposed Amendments in Budget 2019 regarding provisions of International Taxation
Changes in International Tax 1. Incentives to International Financial Services Centre (IFSC): In order to promote the development of...
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CA Kuldeep Arora
- Jul 16, 2019
- 1 min
Proposed Amendments in provisions of Income from Other Sources
Income from Other Sources 1. Compliance with the notification of exemption issued under section 56(2)(viib) The provisions of section...
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CA Kuldeep Arora
- Jul 15, 2019
- 1 min
Proposed Amendments in provisions of Capital Gain in Budget 2019
1. Amendment in calculation of FMV u/s 50CA The existing provision of section 50CA of the Income Tax Act provides for special provision...
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CA Kuldeep Arora
- Jul 14, 2019
- 9 min
Impact of Budget Proposals on Taxation of Business
1. Measures for resolution of distressed companies The existing provisions of section 79 are not applicable to a company where any change...
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CA Kuldeep Arora
- Jul 13, 2019
- 7 min
Impact of proposals of Union Budget 2019 on an Individual Income Tax Payer
Individual Tax 1. Transfer of any money or property situate in India by a person resident in India to a person outside India Section 9 of...
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CA Kuldeep Arora
- Jul 12, 2019
- 2 min
Analysis of Union Budget 2019 - Rate of Income Tax for FY 2019-20
Proposed rate of Income Tax for FY 2019-20 for various types of assessees are as follows: Tax Rates i. Personal Tax Rates Income (Rs.) ...
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