Practical guides to returns, tax audit, assessments and notices.
An exhaustive practical guide to Statement of Financial Transactions (SFT) reporting in Form 61A under Section 285BA, Rule 114E thresholds, the mandatory aggregation rule, Section 271FA daily penalties, and AIS / TIS discrepancy resolution.
By Team assureOfficeAn exhaustive practitioner guide to Section 269ST cash receipt restrictions and Section 271DA 100% penalty, analyzing the three statutory limbs (single day, single transaction, single event/occasion), Form 3CD Clause 31 reporting, reasonable cause under Section 273B, and appellate defense strategies.
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A comprehensive practical guide to claiming Foreign Tax Credit (FTC) under Sections 90/91 and Rule 128, analyzing the directory nature of Form 67 filing timelines, country-wise capping formulas, US Form 1042-S reconciliation, and Section 154 rectification defense.
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A comprehensive practical guide to Section 194R TDS on business perks, covering the 10% tax rate, ₹20,000 threshold, grossing-up under Section 195A, dealer incentive conferences, influencer product retention rules, and Form 3CD Clause 34 compliance.
By Team assureOfficeAn exhaustive corporate tax guide to deemed dividends under Section 2(22)(e) of the Income-tax Act, analyzing loans and advances to 10% shareholders and substantial concerns, accumulated profit calculations, the commercial trade advance safe harbour, and Form 3CD Clause 36A reporting.
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An exhaustive practitioner guide to Section 44ADA presumptive taxation for specified professionals, analyzing the enhanced ₹75 lakh digital threshold, 50% deemed profit computation, Section 44AB tax audit exemptions, partner remuneration treatment, and ITR-4 Sugam compliance.
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An exhaustive practitioner guide to Section 56(2)(x) deemed gift taxation on receipts of money, immovable property, and unquoted shares for inadequate consideration, analyzing Rule 11UA NAV and DCF valuation methods, 110% stamp duty safe harbour bands, relative exemptions, and Form 3CD reporting.
By Team assureOfficeAn exhaustive practical guide to Section 54 and Section 54F capital gains exemptions, analyzing the statutory ₹10 crore ceiling, Capital Gains Account Scheme (CGAS) deposit rules, the lifetime two-house safe harbour, and 3-year lock-in clawbacks.
By Team assureOfficeAn exhaustive practitioner guide to resolving withholding tax classification disputes between Section 194C (1%/2% works contracts) and Section 194J (2% technical services / 10% professional fees), analyzing routine AMCs, facility management, transport contracts, testing charges, Form 3CD Clause 34 reporting, and Section 40(a)(ia) defense.
By Team assureOfficeAn exhaustive direct tax guide to Section 269SS and Section 269T cash loan restrictions, analyzing the ₹20,000 threshold, immovable property advances, journal entry controversies, partner-firm transactions, Section 271D/271E 100% penalties, Form 3CD Clause 31 reporting, and Section 273B reasonable cause defense.
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A West Bengal business moving premises should usually begin by examining amendment of its professional-tax record. A change from a proprietorship to a company needs a different review because the legal person may have changed. The same trading name, employees or shop address does not establish that the old PT number can be carried into the new entity.
By Team assureOfficeManage notice follow-up in one shared assureNotice workspace: batch-fetch available portal records, preserve case notes, review replies and deadlines, assign next actions, access Drive documents and export a management tracker.
By Team assureOffice