ICMAI - The Institute of Cost Accountants of India

Direct Tax

Sl No.	Aritcle Heading	Article Writer	Bulletin Volume	PDF
1	Income Computation and Disclosure Standards and Reporting in a new Regime	CMA MRITYUNJAY ACHARJEE	Vol. 1	Read More
2	Notices under Income Tax	CMA JYOTI SHARMA	Vol. 2	Read More
3	Transfer Pricing (TP) - Maintenance of Documentation and Rules relating to Country - by - Country report	CMA MRITYUNJAY ACHARJEE	Vol. 3	Read More
4	Restriction on Cash Transactions under Income Tax Act	CMA NIRANJAN SWAIN	Vol. 4	Read More
5	Deduction of Tax at Source on transfer of immovable property	CMA NIRANJAN SWAIN	Vol. 6	Read More
6	Deduction of Tax at Source under section 192 of Income Tax Act – What to do & what not to do – By Employer & Employee?	CMA NIRANJAN SWAIN	Vol. 7	Read More
7	Deduction of Tax at Source Us 192 of Income Tax Act - Obligations of Employer & Employee.	CMA NIRANJAN SWAIN	Vol. 8	Read More
8	Cross Border Taxation Base Erosion and Profit Shifting (BEPS) - India is moving toward the biggest ever international tax reforms	CMA MRITYUNJAY ACHARJEE	Vol. 9	Read More
9	UNDERSTANDING THE UNION BUDGET PROPOSAL 2018	CMA MRITYUNJAY ACHARJEE	Vol. 10	Read More
10	COMPUTATION OF INCOME FROM HOUSE PROPERTY – AVAILING LOAN FOR CONSTRUCTION OR ACQUISITION OF HOUSE – TAX BENEFITS UNDER INCOME TAX ACT	CMA NIRANJAN SWAIN	13	Read More
11	IMPLICATION OF INCOME TAX ON MUTUAL FUND INCOME	CMA MRITYUNJAY ACHARJEE	14	Read More
12	TWO RECENT DECISIONS OF SUPREME COURT PROVIDING RELIEF TO TAXPAYERS	CA V. K. Subramani	Vol. 16	Read More
13	VALUATION OF UNQUOTED SHARES - CBDT ISSUED AMENDED RULE - 11UA - UNDERSTANDING THE IMPACT	CMA Mrityunjay Acharjee	Vol. 18	Read More
14	ARE YOU FILING OF RETURN OF INCOME FOR THE ASSESSMENT YEAR 2018-19? - KNOW THE RELEVANT PROVISIONS UNDER INCOME TAX ACT/RULES	CMA Niranjan Swain	Vol. 20	Read More
15	BENAMI TRANSACTIONS INFORMANTS REWARD SCHEME, 2018 - AN ATTEMPT TO UNEARTH BLACK MONEY AND TO REDUCE TAX EVASION	CMA Niranjan Swain	Vol. 21	Read More
16	"INTERNATIONAL TAXATION IN INDIA - RECENT DEVELOPMENTS & OUTLOOK (PART - I)"	CMA Mrityunjay Acharjee	Vol. 22	Read More
17	"INTERNATIONAL TAXATION IN INDIA - RECENT DEVELOPMENTS & OUTLOOK (PART - II)"	CMA Mrityunjay Acharjee	Vol. 23	Read More
18	GENESIS OF DIRECT TAX & IT'S REFORMS IN INDIA	CMA Anand Kumar Pandey	Vol. 24	Read More
19	APPROACH TOWARDS NEW DIRECT TAX CODE 2018	CMA Mrityunjay Acharjee	Vol. 25	Read More
20	PENALTIES FOR NON-COMPLIANCE TO PROVISIONS OF INCOME TAX ACT	CMA NIRANJAN SWAIN	Vol. 26	Read More
21	ESOP – INCOME TAX PERSPECTIVE	Shri Prabhakar K S	Vol. 27	Read More
22	INTEREST EXPENSES – DEDUCTION & ITS ASSESSMENT UNDER I.T. ACT	Prabhakar K S	Vol. 29	Read More
23	UNUSED TAX CREDITS & UNUSED TAX LOSSES	Team TRD	Vol. 29	Read More
24	REJECTION OF BOOKS OF ACCOUNT BY AO – A STUDY	Prabhakar K S	Vol. 31	Read More
25	TAXING INSURANCE IN INDIA	CMA Mohammad Abbas	Vol. 32	Read More
26	SUGGESTIONS FOR BRINGING PERMANENT TAX RELIEF TO SALARIED CLASS ASSESSEES	CMA Neeraj Gupta	Vol. 33	Read More
27	ANGEL TAX ON INDIAN START-UP's	Gadde Shareesh	Vol. 36	Read More
28	CASH CREDITS – ASSESSMENT OF CONTENTIOUS ISSUES	Prabhakar K S	42	Read More
29	LONG – TERM CAPITAL GAINS ON SALE OF LISTED SECURITIES (Section 112A)	CA Saurabh Tibrewal	43	Read More
30	VOLUNTARY DISPUTE RESOLUTION SCHEME	CA Saurabh Tibrewal	47	Read More
31	UNION BUDGET – 2019-20 & TDS PROPOSALS	Prabhakar K S	48	Read More
32	DEDUCTION OF INCOME TAX AT SOURCE UNDER SECTION 194 C OF INCOME TAX ACT 1961, FROM YEAR END PROVISIONS MADE IN THE ACCOUNTS	CMA Niranjan Swain	49	Read More
33	CORPORATE TAX CUT A BOOSTER DOSE TO THE ECONOMY	CMA Mushtaq Mir	49	Read More
34	NEW REQUIREMENT IN ITR: SHAREHOLDING OF UNLISTED COMPANY	CA Saurabh Tibrewal	50	Read More
35	THE CRITICAL ISSUE UNDER SECTION 56(2)(VII)(B) IN RESPECT OF PURCHASE OF IMMOVABLE PROPERTY	Shri Tapas Mazumdar	51	Read More
36	[UNLIMITED] POWER TO TAX & SPEND	CMA Mosharraf Hussain	51	Read More
37	ORGANIZATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD) BEPS ACTION PLAN 13	CMA Harish Joshi	52	Read More
38	LIQUIDATED DAMAGE – COMPENSATION OR CONSIDERATION	CMA Mosharraf Hussain	52	Read More
39	TAX AND DIGITAL ECONOMY	CMA Sanjiv Naidu	52	Read More
40	DIGITAL ECONOMY AND ITS IMPACT ON INDIAN TAXATION	CMA Shivali Pradhan	53	Read More
41	VRS AND TAX RELIEF	CMA Mosharraf Hussain	53	Read More
42	POEM-PLACE OF EFFECTIVE MANAGEMENT	CA Saurabh Tibrewal	53	Read More
43	TRANSPOSE PAN - AADHAAR	CMA Gopal Krishna Raju	54	Read More
44	E-ASSESSMENT SCHEME A SCRUTINY MECHANISM WAY FORWARD	CMA Mushtaq Mir	54	Read More
45	PRE-BUDGET MEMORANDUM 2020-21 HIGHLIGHTS & SUGGESTIONS	CMA Neeraj Gupta	54	Read More
46	ROLE BACK OF PENALTY PROCEEDINGS FROM SECTION 271(1)(C) TO SECTION 270 A	Shri Tapas Majumdar	55	Read More
47	CASE LAWS ON SECTION – 54F OF THE INCOME TAX ACT, 1961	CA Saurabh Tibrewal	56	Read More
48	BUDGET 2020: MODIFICATION OF RESIDENCY PROVISIONS [SECTION 6]	CA Saurabh Tibrewal	57	Read More
49	FINANCE BILL 2020 – IMPACT ON CHARITABLE AND RELIGIOUS ORGANIZATIONS	CMA Niranjan Mishra	59	Read More
50	TDS/TCS PROVISIONS AND COMPLIANCE INCOME TAX ACT 1961 CHAPTER XVII	CMA Rakesh Kumar Sinha	59	Read More
51	DIRECT TAX VIVAD SE VISHWAS BILL 2020	CA Ankit Gupta	59	Read More
52	INCOME TAX ON NON-GOVERNMENT AND NON PROFITABLE ORGANIZATIONS (1)	CMA Niranjan Mishra	61	Read More
53	TAXATION FOR NON-GOVERNMENT AND NON PROFITABLE ORGANIZATIONS (2)	CMA Niranjan Mishra	62	Read More
54	REJECTION OF BOOKS OF ACCOUNTS BY ASSESSING OFFICERS: A LEGAL PERSPECTIVE	CMA Mushtaq Ahmad Mir	63	Read More
55	APPEAL AND REVISION IN INCOME TAX ACT - ROLE OF CMA	CMA Rakesh Kumar Sinha	64	Read More
56	INSERTING SECTION 115BAC, THE NEW TAX RATE MAY BECOME THE HARD WEAPON IN THE HANDS OF THE DEPARTMENT	Shri Tapas Mazumdar	64	Read More
57	ANNUAL INFORMATION STATEMENT UNDER INCOME TAX ACT, 1961 – ONE MORE STEP TO CURB TAX EVASION	CMA Niranjan Swain	65	Read More
58	FREQUENTLY ASKED QUESTION THROUGH TAXATION HELPDESK	CMA Rakesh Kumar Sinha	65	Read More
59	ANNUAL STATEMENT OF TDS/TCS WITH NEW ANNUAL INFORMATION STATEMENT (NEW FORM OF 26AS) NOTIFIED BY CBDT	Team TRD	65	Read More
60	Equalisation Levy	CMA Ajay Deep Wadhwa	66	Read More
61	REDUCTION OF TAX RATE MAY RESOLVE TO GENERATE ACCOUNTED MONEY WITH THE OPERATIONAL BREATH TO ALL THE ASSESSEES AS LIKE AS CORPORATE ASSESSEES	Shri Tapas Mazumdar	68	Read More
62	PERSONAL FINANCE AND TAX PLANNING (PART ONE)	CMA Khagendranath Mahato	72	Read More
63	FACELESS ASSESSMENT SCHEME	Shri Rakesh Mishra, IRS	73	Read More
64	SCHEME OF FACELESS APPEALS – UNDER INCOME TAX ACT	CMA Niranjan Swain		Read More
65	CROSS SECTIONING TAX AND PENAL IMPLICATIONS OF SEC 68/69/69A - INCOME TAX ACT –1961	CMA Ajith Sivadas		Read More
66	FREQUENTLY ASKED QUESTIONS WHILE FILING INCOME TAX RETURN (ITR) – 1	CMA Amara Surendra Kumar	74	Read More
67	“INFORMATION OIL” FOR INCOME TAX RETURN FILING DEVICE	CMA Abhijit Khasnobis		Read More
68	UNDERSTANDING THE TRANSFER PRICING STUDY	CMA Virendra Chaturved	75	Read More
69	TCS PROVISIONS ON SALE OF GOODS UNDER SECTION 206C(1H) OF INCOME TAX ACT, 1961	CMA Vishwanath Bhat	76	Read More
70	TAX TREATMENT OF GIFT RECEIVED BY AN INDIVIDUAL OR HINDU UNDIVIDED FAMILY (HUF)	CMA Niranjan Swain	77	Read More
71	PERSONAL FINANCE AND TAX PLANNING (PART TWO)	CMA Khagendranath Mahato	78	Read More
72	REFUND OF EXCESS TAX UNDER INCOME TAX ACT	CMA Niranjan Swain	79	Read More
73	CITIZENSHIP BASED TAXATION IN INDIA	CMA S. Venkanna	80	Read More
74	AMENDMENTS TO PROVISIONS OF INCOME ESCAPING ASSESSMENT & SEARCH ASSESSMENTS WITH REVISED TIME FOR ISSUE OF NOTICE – UNION BUDGET 2021	CMA Niranjan Swain	81	Read More
75	A BRIEF ABOUT PROPOSALS FOR CHARITABLE TRUSTS AND INSTITUTIONS – UNION BUDGET 2021	CMA Ajith Sivadas		Read More
76	BOLD STEP TOWARDS 5 TRILLION ECONOMY	CMA Bhogavalli Mallikarjuna Gupta		Read More
77	BUDGETARY ANALYSIS FOR 2021-22 ON MSME SECTOR	Team TRD		Read More
78	ANALYSIS OF SECTION 194Q--PROPOSED IN BUDGET 2021-22	Team TRD		Read More
79	RECENT UPDATES IN DIRECT AND INDIRECT TAX	Team TRD		Read More
80	TAXATION OF UNIT LINKED INSURANCE POLICY (ULIP)	CMA Mahesh Kumar Atharva	82	Read More
81	CONSTITUTION OF BOARD FOR ADVANCE RULING UNDER INCOME TAX – PROPOSED AMENDMENTS IN BUDGET 2021	CMA Niranjan Swain	83	Read More
82	ACCOUNTING TREATMENT OF TCS U/S 206C (1H) OF INCOME TAX ACT ON SALE OF GOODS	CMA Sanjay Bharti	84	Read More
83	Expectations from new Foreign Trade Policy 2021-26	CMA Ashok Nawal	85	Read More
84	Recent updates in Direct Tax	TEAM TRD	85	Read More
85	RECENT UPDATES IN DIRECT TAX	TEAM TRD	86	Read More
86	RECENT UPDATES IN DIRECT TAX	TEAM TRD	87	Read More
87	RELIEF MEASURES DECLARED CBDT IN DIRECT TAX	TEAM TRD	87	Read More
88	RECENT UPDATES IN DIRECT TAX FOR COVID TREATMENT	TEAM TRD	88	Read More
89	TDS ON PURCHASE OF GOODS - SECTION 194Q (APPLICABLE W.E.F. 1st JULY, 2021)	CMA Sanjay Bharati	89	Read More
90	TAX IMPLICATIONS ON E-COMMERCE OPERATORS	CA Ravi Bharadwaj	91	Read More
91	OLD AND NEW TAX REGIME FROM ASSESSMENT YEAR 2021-22	CMA Shweta Shah	91	Read More
92	SEC 206 AB AND 206 CCA OF THE INCOME TAX ACT 1961	CMA Dipankar Biswas	93	Read More
93	RECENT UPDATES IN DIRECT TAX	TEAM TRD	93	Read More
94	RETROSPECTIVE EFFECT OF INCOME TAX ACT 1961 - RETRAY	CMA S. Venkanna	94	Read More
95	STAY OF DEMAND UNDER INCOME TAX ACT	CMA Niranjan Swain	97	Read More
96	Income Tax and Accounting Standards	CMA S. VENKANNA	97	Read More
97	Old Tax vs New Tax Regime: Which one would you choose?	CMA Vishwanath Bhat	97	Read More
98	Condonation of Delay In Filing Refund Claim And Claim of Carry Forward of Losses	CMA Rakesh Kumar Sinha	97	Read More
99	PENSION LIABILITIES OF SENIOR AND SUPER SENIOR CITIZENS AS PER THE CURRENT AMENDMENTS IN THE INCOME TAX ACT 1961	CMA Shivakumar A	98	Read More
100	NO TDS ON INTEREST PAID BY THE BUILDER WHERE THERE IS A FAILURE TO HANDOVER POSSESSION OF FLAT - A CASE STUDY	CMA Niranjan Swain	100	Read More
101	NO TDS ON INTEREST PAID BY THE BUILDER WHERE THERE IS A FAILURE TO HANDOVER POSSESSION OF FLAT - A CASE STUDY	CMA Niranjan Swain	100	Read More
102	FACELESS ASSESSMENT - HONOURING THE HONEST???	CMA Ajith Sivadas	100	Read More
103	SPECIAL POINTS TO BE CONSIDERED BY SALARIED PERSONS AND PENSIONERS WHILE PREPARING INCOME TAX FINAL STATEMENTS IN FEBRUARY 2022	CMA Sivakumar A	100	Read More
104	SECTION 80IBA RENTAL HOUSING PROJECT	CMA Harsh Satish Udeshi	104	Read More
105	DIRECT TAXES - KEY HIGHLIGHTS – 2022	CMA Kedarnath Potnuru	105	Read More
106	ADVANCE TAX AND ASSESSMENT PROCEDURE	CMA Harsh Satish Udeshi	105	Read More
107	Whether Amount Deposited In Capital Gain Account Scheme Is Eligible To Get Income Tax Exemption As Per Income Tax Act 1961 And Finance Act 2021	CMA Sivakumar A	105	Read More
108	What are the precautions to be taken while preparing the Anticipatory Income tax Statement for the Assessment Year 2023-2024 and the financial year 2022-2023	CMA Sivakumar.A	108	Read More
109	AN ANALYSIS ABOUT AMENDMENTS FOR CHARITABLE TRUSTS AND INSTITUTIONS	CMA Ajith Sivadas	116	Read More
110	Applicability of Clause 44 of Form 3CD Tax Audit Report for FY 2021-22 (AY 2022-23)	CMA Sai Chandra Kasam	119	Read More
111	PREVENTIVE STEPS TO MINIMISE TDS/TCS DEFAULT	CMA Rakesh Kumar Sinha	121	Read More
112	A COMPREHENSIVE ROUND-UPON RECENT JUDICIAL PRONOUNCEMENTS REGARDING TRUSTS	CMA Ajith Sivadas, Adv. Srikanth Thamban	126	Read More
113	Safe Guard in the Tax Treatment in Respect of the Difference of Valuation under the Stamp Duty Value and Transaction Price as Envisaged U/S 56(2)(Vii)(B) read with Section 50C of the Income Tax Act,1961	Advocate Tapash Mazumder	128	Read More
114	BRIEF ANALYSIS ON DIRECT TAX PROPOSALS – UNION BUDGET 2023	CMA Ajith Sivadas	129	Read More
115	Educational Institution and exemption under Income Tax Act 1961	Team TRD	132	Read More
116	Capital Gains under Income Tax Act, 1961 with a special note on Sale of Land & Building and Capital Gain Thereon (Part I)	Team TRD	133	Read More
117	Capital Gains under Income Tax Act, 1961 with a special note on Sale of Land & Building and Capital Gain Thereon (Part II)	Team TRD	134	Read More
118	Taxation on E-commerce (Direct Tax Approach)	Team TRD	135	Read More
119	Applicability and Procedure of TDS covered U/s 192 to Section194 under the Income Tax Provisions	Adv. Tapash Majumder	140	Read More
120	Relooking Alternative Tax Regime	CMA S Venkanna	141	Read More
121	Latest Updates in ITR 7: Filing Returns for Charitable Organizations	CMA Ajith Sivadas	142	Read More
122	RCM on Remuneration to the Director	Adv. Tapash Majumder	143	Read More
123	Taxation On The Interest On Debentures In India	CMA Dipankar Biswas	144	Read More
124	Taxability of Joint Development Agreement under Income Tax Act	CMA Niranjan Swain	145	Read More
125	Navigating The Maze Of New Audit Reporting Requirements For Charitable Institutions: Decoding New Form 10B/10BB	CMA Ajith Sivadas	145	Read More