APPEAL TO COMMISSIONER OF INCOME-TAX (APPEALS) …

TAX ON LONG-TERM CAPITAL GAINS - Income Tax …

[As amended by Finance Act, 2018] TAX ON LONG-TERM CAPITAL GAINS Introduction Gain arising on transfer of capital asset is charged to tax under the head “Capital Gains”.

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INDIAN INCOME TAX RETURN Assessment Year ITR …

Page 1of 3 FORM ITR-2 INDIAN INCOME TAX RETURN [For Individuals and HUFs not having Income from Business or Profession] 2 (Please see Rule 12 of the Income …

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Citizen's Charter - Declaration - Income Tax …

c A DECLARATION OF OUR COMMITMENT TO THE TAXPAYERS INCOME DEPARTMENT GOVERNMENT OF INDIA 2014 The Citizen's Charter of the Income Tax Department is a declaration of its Vision, Mission and Standards of Service Delivery

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TDS ON SALARIES - Income Tax Department

INCOME TAX DEPARTMENT Directorate of Income Tax (PR, PP & OL) 6th Floor, Mayur Bhawan, Connaught Circus New Delhi-110001 TDS ON SALARIES Tax Payers Information Series - 35

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NOTIFICATION - incometaxindia.gov.in

[Notification No.16/2018/ F.No.370142/1/2018-TPL] (Dr. T.S. Mapwal) Under Secretary to the Government of India Note.-The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3,

FORM NO. 3CA [See rule 6G(1)(a)] Audit report …

FORM NO. 3CA [See rule 6G(1)(a)] Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person

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Income from House Property - Income Tax …

House I: As the house property is let out through out the previous year the annual value shall be determined as per . clauses (a) and (b) of Sec. 23(1)

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GOVERNMENT OF INDIA CENTRAL BOARD OF …

CIRCULAR NO : 29 /2017 F.No. 275/192/2017-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** North Block, New Delhi

Circular No.6/2016 Government of India - Central …

Circular No.6/2016 Government of India MinistryofFinance Department ofRevenue Central Board ofDirectTaxes North Block, New Delhi, the 29th ofFebruary, 2016 Sub: Issue of taxability of surplus on sale of shares and securities - Capital Gains or Business

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GOVERNMENT OF INDIA MINISTRY OF FINANCE …

CIRCULAR NO : 01/2017 F.No. 275/192/2016-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of …

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APPEAL TO THE INCOME TAX APPELLATE TRIBUNAL …

Introduction The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. ... Commissioner of Income-Tax (Appeals) only in those cases in which the tax effect exceeds Rs. 10,00,000 [refer Circular No. 21/2015, Dated 10-12-2015]. ...

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1-Issues under s. 270A

(1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this Act, direct that any person who has under-reported his income shall be liable to pay a penalty in addition to tax, if any, on the under-reported income.

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IRC §42, Low-Income Housing Credit - IRS tax forms

IRC §42, Low-Income Housing Credit - Part I Introduction and Pre-Contact Analysis . Chapter 1 - Introduction . The IRC §42 Low Income Housing Credit Program was enacted by Congress as part of the Tax Reform Act of 1986 to encourage new construction and …

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1 Unit 01. Introduction to Taxation - University of Utah

First federal income tax levied in 1861 to fund Civil war. It was repealed after the war. Federal income tax reinstated in 1894, but challenged in court. In 1895, Supreme Court ruled income tax unconstitutional! 3 Constitution amended in 1913; 16 th amendment gives Congress right to tax income. The Congress shall have the power to lay and ...

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Tax Planning for S Corporations: Mergers and Acquisitions ...

Appeals in Mulcahy, Pauritsch, Salvador & Co. v. Commissioner,2 the Tax Court’s prior decision in Pediatric Surgical Associates, P.C. v. Commissioner,3 and the Tax Court’s recent decision in Midwest Eye Center, S.C. v. Commissioner,4 2 See Mulcahy v. Commissioner, 680 F.3d 867 (7th Cir. 2012). 3 See Pediatric Surgical Assocs. v.

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Part 07-01-27 - Exemption from income tax in respect of ...

Tax and Duty Manual Part 07-01-27 3 1. Introduction Section 192A of the Taxes Consolidation Act 1997 (TCA 1997) provides for an exemption from income tax in respect of certain awards made for infringement of an employee’s rights or entitlements or an employer’s obligations under employment legislation. The

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PRINCIPLES OF TAXATION(P6) - ICAM

Introduction to Taxation and Administration of Tax 10% Income tax on individuals and corporate bodies 40% Capital allowances 10% Taxation of special trades and cases 10% Collection of taxes 10% Value added tax 10% Customs duties 5% Excise 5% Total 100%

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Chapter 7 Earnings & Profits and Distributions

tax purposes because of different treatments with respect to reserves, depreciation, and depletion. E&P for tax purposes also rarely equals taxable income because of non-cash deductions (e.g., dividend received deductions) and exclusion of specific items of income (e.g., federal income tax refund) that are allowed in computing taxable income.

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Finance Act, 2021

Income Tax . 8. Imposition of Income Tax – Businesses conducted over electronic networks. Enacted provision: Income tax will now be imposed on income accruing from businesses carried out over the internet or an electronic network, including through a digital marketplace. Effective date: 1 July 2021

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