In certain cases, supplies are a combination of goods or combination of services or combination of both goods and services and each component of such supply may be taxed at different rates.
FAQ’s on Section 8 of CGST Act, 2017 – Composite & Mixed supply Read More »
Salary payable by Indian government to Indian citizen for services rendered outside India – under section 9(1)(iii).
FAQs on Section 9 of Income tax Act, 1961– Income deemed to accrue or arise in India Read More »
Section 115BBA provides the tax rates in respect of certain incomes received by non-resident sportsman, sports associations and entertainers.
FAQs on Section 115BBA – Tax rates for specified income of non-resident sportsman Read More »
Section 115BB provides the tax rates applicable on casual income.
FAQ’s on Section 115BB – Tax rates for casual income Read More »
Section 115AD provides the tax rates applicable on the income of Foreign Institutional Investors from securities or capital gains arising from such transfer.
Section 115A provides the tax rates applicable on interest, dividends, royalty and fees for technical services in the case of Non-resident/foreign companies.
FAQs on Section 115A – Tax rates for specified income of non-residents Read More »
Companies opting to pay income tax as per section 115BAA can take advantage of the concessional tax rates.
FAQs on Section 115BAA – Concessional tax scheme Read More »
Domestic company who is opting for section 115BAA is required to file form 10-IC on or before the due date to file ITR as per section 139 (1)
FAQs on Form 10-IC Read More »
Companies opting to pay income tax as per section 115BAB can take advantage of the concessional tax rates.
FAQs on Section 115BAB – concessional tax scheme Read More »
A Firm/AOP/BOI/Local authorities or AJP is said to be a resident in India if the Control and Management of its affairs are wholly or partly situated within India during the relevant previous year.
FAQs on Residential status of Firms/AOP/BOI/Local Authority/AJP Read More »
