August 2018 – Semantic Taxgen Pvt Ltd
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Month: August 2018

Deduction of tax at source from payment on transfer of certain immovable property

August 27, 2018
Comments Off on Deduction of tax at source from payment on transfer of certain immovable property

Deduction of tax at source from payment on transfer of certain immovable property 1 Provisions of Section 194-IA: (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other than agricultural land), shall, […]

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EQUALISATION LEVY-ADDITIONAL TAX ON ADVERTSING

August 24, 2018

 Effective date This levy shall come into force on June 1, 2016.  Charge of equalisation levy Following persons a) a person resident in India and carrying on business or profession; or b) a non-resident having a permanent establishment in India. have to charge/deduct at the rate of 6% of the amount of consideration […]

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ANYALSIS OF SEC.44 AB OF Income Tax

August 22, 2018

CRUX of Sec.44AB:-In A/Y 16-17 There was the concept that Assesssee claiming less that 8% of income than he must do the Audit of accounts…but now the person who show there income less than 8%/6% in 44AD …in these cases person need not to go for audit until the limit of turnover not reaches the […]

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Checklist for Provisional Refund

August 16, 2018

GST refund can be Submitted Online through The GST portal , after applying online you have to submit the Following Documents in their respective State VAT department:- Application for refund should be compulsorily filed before jurisdictional officer. Refund ARN Receipt No. (ARN) Form GST RFD-01A downloaded from GST website. Electronic Credit Ledger download from GST […]

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HOW TO DOWNLOAD GSTR-2A IN EXCEL

August 12, 2018

Indian Government has recently introduced the facility to Download the GSTR-2A in Excel Based file, To Download the same you need to follow the following steps:- 1.Login at www.gst.gov.in 2. Enter your GST username and Password and than click the Return dashboard. 3. On Return Dashboard -Select your Financial year and Month for which GSTR-2A  […]

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NO TAX UNDER GOODS AND SERVICE TAX

August 04, 2018

Following is the list of Goods on which no tax is payable under GST :- 1 Salary, wages & bonus paid to employee 2 Electricity bill 3 Water Charges/ Plain Water 4 Bank Interest 5 Professional Tax 6 BMC Tax 7 Building / Property Tax 8 Rent Deposits 9 Other Deposits 10 Petrol / Diesel/ […]

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