Practical guides to returns, tax audit, assessments and notices.
A comprehensive practitioner guide to non-resident TDS under Section 393 (earlier Section 195), Form 146 CA certification, Form 145 reporting, DTAA vs domestic rate selection, grossing-up under Section 195A, electronic Form 10F, and Tax Audit Clause 34/21(b) reconciliation.
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A comprehensive practitioner guide to Significant Economic Presence (SEP) under Section 9(1)(i) / Section 9(8)(d), Rule 13 thresholds, Digital Permanent Establishment risks, DTAA Article 7 override, and Section 195 withholding controls.
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A comprehensive practitioner guide to foreign ESOPs, RSUs, and stock compensation for Indian residents, covering perquisite valuation u/s 17(2), capital gains u/s 45/49(2AA), Schedule FA disclosures, Form 67 FTC, and Black Money Act compliance.
By Team assureOfficeA comprehensive practical guide to Section 194Q TDS and Section 206C(1H) TCS on goods transactions, covering statutory priority rules, GST component treatment, advance adjustments, Section 206AB higher rates, and Tax Audit Form 3CD Clause 34 reconciliation.
By Team assureOfficeA comprehensive practical guide to corporate taxation in India, analyzing Section 115BAA (22%) and 115BAB (15%) regimes, Form 10-IC condonation, MAT credit forfeiture economics, Section 79 loss carry-forward, and Section 2(22)(e) deemed dividends.
By Team assureOfficeA comprehensive practical guide to advance tax planning under Sections 208 to 211, quarterly installment schedules, Section 234C deferral interest, Section 234B 90% default interest, and safe harbour provisos for capital gains and dividend income.
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A comprehensive practical guide to charitable trusts under the Income-tax Act, covering Section 12AB regular registration, 85% application rules, Form 9A/10 accumulation deadlines, Form 10B/10BB audits, and Section 115TD accreted exit tax.
By Team assureOfficeA comprehensive practical guide to claiming the Section 80JJAA 30% additional employee wage deduction for three assessment years, covering the 240-day rule, ₹25,000 salary cap, Form 10DA audit certification, and Section 115BAA compatibility.
By Team assureOfficeAn exhaustive practitioner guide to defending faceless assessment under Section 144B and reassessment under Section 148/148A, analyzing virtual hearing entitlements, Section 151A jurisdictional challenges, Section 149 limitation windows, and SCN drafting strategies.
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A comprehensive practical guide to real estate transactions under Section 50C (capital assets) and Section 43CA (stock-in-trade), analyzing the 110% safe harbour tolerance band, agreement date circle rate freezing, DVO reference rights, and Section 56(2)(x) buyer implications.
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An exhaustive practitioner guide to compounding direct tax criminal offences under Section 279(2), analyzing Category 'A' and 'B' offences (Section 276B, 276C, 276CC), compounding fee formulas, 36-month limitation rules, and court complaint withdrawal.
By Team assureOfficeA comprehensive practical guide to the abolition of Angel Tax under Section 56(2)(viib) and the emerging defense against Section 68 unexplained cash credits, source-of-source evidentiary burdens, Section 115BBE 78% tax rates, and AIF exemptions.
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