Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Notification seeks to amend Notification No. 02/2018-Integrated Tax, dated 20th September, 2018 regarding rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies and other suppliers where consideration is collected by said operator. The amendment substitutes words "one per cent" with "half per cent" for TCS rate. The notification comes into force from date of publication in official gazette.
Notification seeks to amend Notification No. 02/2018-Integrated Tax, dated 20th September, 2018 regarding rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies and other suppliers where consideration is collected by said operator. The amendment substitutes words "one per cent" with "half per cent" for TCS rate. The notification comes into force from date of publication in official gazette.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
