Possible renegotiation of India Mauritius Tax TreatyCA Amit Poddar | ACA07 July 2010

What could be the bigger news in July than FIFA World Cup 2010 and what could possibly be the bigger shock than Brazil being eliminated.
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Business connection and Permanent Establishment - First rudiment CA Amit Poddar | ACA20 June 2010

As per section 9(1)(i) of the Act where any income arises to a non resident though a business connection in India, then such income is deemed to accrue or arises in India and hence taxable in ...
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Finance Bill, 2010CA Vikash Mundhra | ACA, CS, B.Com(Hons.)26 February 2010

The provisions of the Finance Bill, 2010 relating to direct taxes seek to amend the Income-tax Act, inter alia , in order to,-
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Deemed Dividend - to be assessed only in the hands of the shareholderCA Bikash Kumar Jain | ACA, B.Com(Hons.)10 January 2010

Dividend in its ordinary connotation
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Payments to non-resident - whether tax to be deducted in every case?CA Bikash Kumar Jain | ACA, B.Com(Hons.)17 December 2009

As per the provisions of Section 195 of the Income-tax Act, 1961 ('the Act'), any person who is responsible for paying to a non-resident , any sum chargeable under the provisions of the Act, has ...
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Applicability of Advance Tax Payment for Companies falling under MAT provisionsCA Bikash Kumar Jain | ACA, B.Com(Hons.)08 December 2009

As per the provisions of section 115JB ['Minimum Alternate Tax ( MAT ) provisions'] of the Income-tax Act, 1961 ('the Act')1, if tax liability of a Company under normal provisions is lower than ...
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Applicability of services for May and November 2010 examinationsICAI Announcement | -06 November 2009

The ICAI has clarified vide announcement dated 06-11-2009 that in May and Nov. 2010 examination, the students will be examined only in respect of the following taxable services
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Highlights of New Direct Tax CodeAnuj Jaiswal | FCA, ACS, CWA, B.Com (Hons.)08 July 2009

The new code seeks to consolidate and amend the law relating to all direct taxes, that is, income-tax, dividend distribution tax, fringe benefit tax and wealth-tax so as to establish an ...
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