Table of Contents
o (1) Where TCS is collected by an office of the
Government
o (2) Where TCS is collected by in any other cases
o 1. Where office of the Government makes the payment
without production of challan
§ (2) [Rule 37CA(3A)]- Time limit for furnishing statement
in Form No. 24G
§ (3) [Rule 37CA (38)]- Manner of furnishing statement in
Form No. 24G
§ (1) Where the tax is to be deposited accompanied by
income tax challan:
§ (2) Where tax is to be deposited electronically by person
referred to in Rule 125(1):
Related Posts:
·
Appeals to
Appellate Tribunal [Section 253(1) and (2)] (A) [Section
253(1)]- Orders against which Appeal may be filed by the assessee: As per
section 253(1), any assessee may…
·
Taxation In
Companies - Company Taxation 1. [Section 6(3)]- Definitions
& Types of Companies with Residential Status (1). Definition and
Types of Companies 1. Company: As…
·
Advance Payment
of Tax [Section 207-211, 218, & 219] Advance payment of tax
is another method of collection of tax by the Central Government in the form of
pre-paid…
·
[Section 194A]-
Interest other than Interest on Securities Interest other than
Interest on Securities includes payments made in respect of: (i)
Inter-corporate deposits / loans,
(ii) …
·
Assessment of
Limited Liability Partnership (LLP) 1. Taxation of Limited
Liability Partnership (LLP) The Limited Liability Partnership Act, 2008 has
come into effect in 2009. Taxation…
·
TDS from Salary
[Section 192] 1. [Section 192(1)]- Tax to be
Deducted at average of Income-Tax: Any person responsible far paving any income
chargeable under…
·
Appeals &
Revisions under Income Tax Act. 1. First Appeal
Filed by the Assessee The first appeal against the order of Assessing Officer
shall lie to the…
·
Payment of GST
in GST Regime 1. Types of Payments to be made in
GST Regime For any intra-state supply For any interstate supply Taxes to…
·
Services Exempt
from GST Notification No. 12/2017-Central Tax (Rate), dated
28.6.2017 has Exempted following Services from CGST/IGST respectively: SL. No.
Description of Services 1…
·
Needs with
Benefit of Goods and Service Tax (GST) 1. Need for
GST Under the pre-GST regime, multiple taxes were being levied on the same
supply chain by the…
·
Assessment of
Charitable Trusts and Institutions 1. Exemption
Under Section 11 to 13 in case of Public Trusts for Charitable or Religious
Purposes The income derived…
·
Introduction of
GST Law [Constitution (101st Amendment) Act, 2016] (A) Need for
constitutional amendment Existing Constitutional provisions, given above, had
given separate powers for the Centre and the States…
·
Provisions of
Central Goods and Service Tax (CGST) Act, 2017 are also applicable to IGST… GST
is a double tax on Goods and Services which is levied both by the Central
Government and State Government/…
·
Chapter VI of
Central Goods and Services (CGST) Rules, 2017 Chapter VI of
Central Goods and Services (CGST) Rules, 2017 has laid down various rules
relating to— (1) CGST…
·
Location of
Supplier and Place of Supply of Goods and Services under GST Law The
basic principle of GST is that it should effectively lax the consumption of
such supplies at the destination thereof…
·
[Section 44AD,
44ADA, 44AE]- Estimated or Presumptive Income method for Computing Business… To
give relief to small taxpayers from the tedious job of maintenance of books of
account and from getting the…
·
First Appeal
Filed by the Assessee The first appeal against the order of
Assessing Officer shall lie to the Commissioner (Appeals) and it can be filed…
·
GST Registration
under GST Law In any tax system, registration is the most
fundamental requirement for identification of tax payers ensuring tax
compliance in the…
·
Income Tax
Assessment Procedure in details 1. Self-Assessment
[Section 140A] before Submitting Return of Income Every person, before
submitting a return of income under: (i)
…
·
Accounts and
Records under GST [Section 35 of the CGST Act] Accounts and
other records play a very important role in GST Regime due to following
reasons: (i) GST is…