Direct Taxes
- Accountant’s Reports under the Income-tax Act
- Amalgamation and Demergers
- Appeals
- Audit Reports under the Income-Tax Act/ Accountant’s Reports under the Income-tax Act
- Capital Gains
- Capital Gains on Specific Transfers
- Charitable Trusts
- Clubbing Provisions
- Co-operative Society – Taxation
- Deductions and Rebates
- Deemed Dividend
- Direct Tax Vivad Se Vishwas Act, 2020
- Double Taxation Avoidance Agreement
- Exempt Capital Gains
- Exempt Income
- Forms of I-Tax Act
- Full value of consideration in respect of transfer of Immovable Property held as business asset – Section 43CA
- Gifts Treated as Income
- Important Due Dates under Direct Taxes
- Income Computation & Disclosure Standard
- Income from House Property
- Interest
- Interpretation of Taxing Statutes
- Investment Planner
- Legal Maxim
- Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)
- Penalties
- Permanent Account Number (PAN)
- Presumptive Taxation
- Rates of Depreciation
- Rates of Income Tax
- Rectifications
- Return of Income
- Revision
- Salaries
- Search/Survey – Rights and Duties
- Section 14A : Disallowance of Expenditure incurred in relation to income exempt from tax
- Set-off and carry forward of losses
- Settlement Commission
- Statement of Financial Transactions or Reportable Account Annual Information Return (Section 285BA, Rule 114E)
- Tax Deduction and Collection Account Number (TDCAN)
- Taxation of Firms
- TDS Chart
Audit Reports under the Income-tax Act
|
Section |
Rule |
For Whom |
In Form No. |
|---|---|---|---|
|
10(23C) |
16CC |
Fund, trust, institutions, university, educational institution, hospital or medical institution |
10BB |
|
12A(b) |
17B |
Public charitable or religious Trusts or Institutions whose income exceeds ₹ 250,000/- before exemption |
10B |
|
33AB(2) |
5AC |
Assessees growing and manufacturing tea or coffee or rubber, claiming deduction in respect of special deposits made u/s. 33AB(1) |
3AC |
|
33ABA(2) |
5AD |
Assessees claiming deduction in respect of Deposits under Site Restoration Fund Account/Scheme |
3AD |
|
35D(4) |
6AB |
Assessees other than Cos. or Co-op. Societies claiming amortisation of certain preliminary expenses |
3AE |
|
35E(6) |
6AB |
Assessees other than Cos. or Co-op. Societies claiming deduction for expenditure on prospecting, etc. of certain minerals |
3AE |
|
44AB |
6G |
Assessees carrying on business/profession whose Turnover/Gross Receipts exceeds ₹ 1 crore |
3CA, 3CB, 3CD |
|
44DA |
6GA |
Special provisions for computing income by way of Royalties, etc. in case of non-residents |
3CE |
|
80-I(7)/ 80-IA/80-IB |
18BBB |
Assessees having an industrial undertaking or business of hotel or an enterprise for Infrastructure Facility, Telecommunication Services |
10CCB |
|
80-IC |
18BBB |
Undertakings or enterprises in certain special category states |
10CCB |
|
80-ID(3)(iv) |
18DE |
Assessees claiming deduction in respect of profits & gains from business of hotels & convention centre in specified areas |
10CCBBA |
|
80-IB(11B) |
18DD |
Assessees having an undertaking deriving profits from business of operating and maintaining a hospital in a rural area |
10CCBC |
|
80-IB(7A) & (7B) |
18DB/DC |
Assessees claiming deduction in respect of business of owning and operating a multiplex theatre or a convention centre |
10CCBA/ 10CCBB |
|
115VW(ii) |
11T |
Companies engaged in the business of operating qualifying ships and which have opted for Tonnage tax scheme |
66 |
|
142(2A) |
14A |
Special audit at the instance of the Assessing Officer |
6B |
|
13B |
17CA |
Audit Report of Electoral Trust |
10BC |