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Direct Tax

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. EDUCTION 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)© 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 UNDERSECTION 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 INCOMETAX 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
96 STAY OF DEMAND UNDER INCOME TAX ACT CMA Niranjan Swain 97 Read More
97 Income Tax and Accounting Standards CMA S. VENKANNA 97 Read More
98 Old Tax vs New Tax Regime: Which one would you choose? CMA Vishwanath Bhat 97 Read More
99 Condonation of Delay In Filing Refund Claim And Claim of Carry Forward of Losses CMA Rakesh Kumar Sinha 97 Read More
100 PENSION LIABILITIES OF SENIOR AN D SUPER SENIOR CITIZENS AS PER THE CURRENT AMENDMENTS IN THE INCOME TAX ACT 1961 CMA Shivakumar A 98 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
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