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