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Section 194Q - Tax Deduction on the Purchase of Goods.

Nov 09, 2021 . Now it is clear from the above that there is no exemption from TDS if the TCS is collectable under Section 206C(1H) i.e., TCS on sales of goods. If TCS is collectable under any other sub section of section 206(C) "except 206C(1H)"then the TDS under this section is not applicable. Hence it is clear that there is an exception of this exemption ....

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For Partnership Firms, each partner should obtain the Enrollment Certificate and the firm should obtain Registration Certificate. Present Slabs Rates of Profession Tax: 1. Profession Tax Enrollment Certificate - Rs.2500/- every year. 2. Profession Tax Registration Certificate - For Male Employees, Drawing Gross Salary less than Rs.7500 ....

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Jan 04, 2020 . Section 80C replaced the existing Section 88 with more or less the same investment mix available in Section 88. The new section 80C has become effective w.e.f. 1st April, 2006. Even the section 80CCC on pension scheme contributions was merged with the above 80C. However, this new section has allowed a major change in the method of providing the tax ....

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Jul 16, 2015 . 8. To carry on activities of leasing and /or hire-purchase. Main objects of Insurance Company (1) To undertake, carry on, establish, organize, promote, operate, conduct and develop whether in India or elsewhere through out the world (subject to the laws of the place where the business is to be carried on ) all kinds of general insurance business, whether of a kind now ....

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Treatment of Cash Transactions above Rs 2 Lakhs - TaxGuru.

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GST on Travel Agents & Tour Operators - TaxGuru.

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TDS & Tax on Salary | Section 192 | FY 2021-22 | AY 2022-23.

Mar 15, 2022 . CIRCULAR NO. 04/2022. NEW DELHI, the 15th March, 2022. F.No. 275/192/2020-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** North Block, New Delhi Dated the 15th March, 2022. SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2021-22 UNDER SECTION 192 ....

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GST Implication on Lease & Sale of Motor Vehicles - TaxGuru.

Apr 27, 2021 . Conditions:-(I) Condition 1:-The Motor Vehicles was purchased by lessor prior to 1st July, 2017 and supplied on lease before 1st July, 2017.(II) Condition 2:-i) The supplier of Motor Vehicle is a registered person.ii) Such Supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of Central Excise Duty, Value Added Tax or any other ....

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GST Impact & ITC Eligibility on Purchase/Sale of Motor Vehicle/Car….

Jun 25, 2021 . 2 nd Example: Mr. Rahul Roy taken car on rent for Rs. 10000 + GST and given on rent (sub let) the car to Mr. Arjun for Rs. 12000 + GST. Whether the ITC on car renting services taken by Mr. Rahul Roy is eligible ? - Yes, since Rahul is using input service for providing the same category of output services i.e Sub Letting out a car to Mr. Arjun..

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GST on sale of old and used vehicles reduced - TaxGuru.

Apr 25, 2020 . Valuation of Old or Used car for GST Calculation. ... Union territory or a local authority should obtain GST registration and pay GST-para 1 of CBI&C circular No. 76/50/2018-GST dated 31-12-2018. It is held by AAR Maharashtra in re ( 2018) CMS Info Systems Ltd. GST is payable on supply of old motor vehicles as scrap ... 2022; TCS Rate Chart for ....

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New GST Registration Threshold Limit for Services.

May 30, 2022 . As per the GST Regime, businesses or business owners whose turnover exceeds more than Rs. 40 lakhs is required to register under GST as a normal taxable person and Rs 10 lakhs, GST Registration Threshold Limits for Services operated in NE and hill states. The process of registration under the GST Regime is called GST registration..

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Section 194IA TDS on Purchase of Immovable Property - TaxGuru.

Jul 06, 2021 . 1) Preamble and Rational behind inserting Section 194-IA of Income Tax Act, 1961:. Under section 195, on transfer of immovable property by a non-resident, tax is required to be deducted at source by the transferee.However, prior to 01-06-2013 there being no such requirement on transfer of immovable property by a resident except in the case of compulsory ....

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Reverse Charge Mechanism Under GST- Detailed Analysis - TaxGuru.

Nov 01, 2021 . When you purchase from an unregistered supplier and the purchase is applicable for the Reverse Charge Mechanism under GST, you will have to make a self-invoice. This is because the supplier can't issue you a GST-compliant invoice, passing the burden of tax payment to you. You can easily find self-invoice formats online and use them for ....

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