Form 60/ 61: Procedure for submitting this Form in place of PAN

At the time of entering into certain specified transactions, PAN Card No. is mandatorily required to be submitted. In case a person does not have a PAN Card No., he can submit a declaration in Form 60/Form 61. Transactions where...

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Computation of Tax on Fixed Deposit (FD)

The interest that is earned on the Fixed Deposit is not tax free but is taxable. The tax on fixed deposit is levied as per the Income Tax Slabs of the person earning the interest. (Recommended Read:- Income Tax Slab Rates)...

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What is Portuguese Civil Code in Income Tax Return?

The Income Tax Return Forms from A/Y 2013-14 onwards have inserted a new column which asks – Are you governed by the Portuguese Civil Code? A screenshot of the same is shared hereunder What is Portuguese Civil Code? The Portuguese...

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Rounding off in Income Tax – Section 288A & 288B

For the purpose of simplicity and to facilitate easy payment of taxes, the income tax act suggests rounding off of income and the income tax payable thereon. The Rounding off of income is governed by Section 288A and rounding off...

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Why you should never quit after failure in Exams

After the declaration of Result of every competitive exam, there are a few happy faces of candidates who’ve managed to clear the exams. Their hard work has been rewarded and they are all charged up for a good career ahead....

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What is Financial Year, Fiscal Year & Assessment Year in India

The Balance Sheet and Income statement of companies across the Globe are usually prepared for a period of 1 year. However, the date from which this period starts varies from country to country. In India, this 1 year period starts...

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7 Effective Ways of earning Tax Free Income in 2018-19

Tax is payable on all incomes earned in India by an Indian resident. However, there are some exceptions to this rule and some incomes have been specifically exempted from tax. Such income is referred to as Tax Free Income and...

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Latest TDS Rate Chart for 2018-19 [Updated]

TDS Rate Chart for 2018-19 Section No. Payment for the purpose of TDS not required to be compulsarily deducted if payment expected to be made during the year is less than TDS Rate for Payment to 192 Salary Minimum amount not...

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Tax Collected at Source, TCS Rates in India

Tax Collected at Source (TCS) is to be collected by the seller from the buyer at the time of sale of specified category of goods. The TCS Rate is different for each category of goods and the TCS so collected...

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Section 194J: TDS on Professional/ Technical Fees @ 10%

As per Section 194J of the Income Tax Act, TDS is to be deducted @ 10% on any amount paid to any resident as:- Fees for professional services, or Fees for technical services, or Royalty, or Any sum referred in...

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