Author: Akhil Jain

The author is a CA final year student having competency and area of expertise is Indirect Taxation(especially GST LAW), International Taxation, Corporate taxation.

Presumptive taxation under section 44 AD of Income Tax...

Presumptive income shall be higher of the following: i. Sum equal to eight per cent...

TDS under section 51 of CGST ACT, 2017

Threshold limit for TDS deduction is Rs. 2,50,000 i.e. Total Value of supply under...

Taxation of Business Trust and Unit holders of such business...

There are two types of business trust we will discuss here namely REITs (Real Estate...