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
Accountant’s Reports under the Income-tax Act
|
Section |
Rule |
For Whom |
In Form No. |
|---|---|---|---|
|
10A(5) |
16D |
Assessees claiming deduction in respect of newly established undertakings in Free Trade Zones, EPZ, SEZ, STP, etc. |
56F |
|
10B(5) |
16E |
Assessees claiming deduction in respect of newly established EOUs |
56G |
|
10BA(5) |
16F |
Assessees claiming deduction in respect of profits from export of eligible articles or things, [handmade articles or things made of wood as the main raw material.] |
56H |
|
50B(3) |
6H |
In case of slump sale, for computation of Net Worth of the Undertaking/Division |
3CEA |
|
80LA |
19AE |
Scheduled bank which owns an offshore banking unit in Special Economic Zone |
10CCF |
|
80-IB(11C) |
18DDA |
Assessees claiming deduction from profits & gains from operating and maintaining a hospital located anywhere in India |
10CCBD |
|
80JJAA(2) |
19AB |
Assessees claiming deduction in respect of employment of new workmen |
10DA |
|
92E |
10E |
Relating to International transactions or Specified Domestic Transactions and particulars thereof |
3CEB |
|
115JB |
40B |
Company assessees to which provisions of section 115JB applies |
29B |
|
115JC |
40BA |
For LLP (A.Y. 2012-13) and persons other than a company (from A.Y. 2013-14) to which provisions of S. 115JC applies |
29C |
|
195 |
37BB |
Furnishing of certificate for payment to non-resident |
15CB |
|
201/206C |
31ACB/ 37J |
For resident who has failed to deduct/collect tax in accordance with provisions of Chapters XVIIB/XVIIBB |
26A/ 27BA |