Dividend
Dividends and Income Tax in India: A Comprehensive Guide Dividends, representing a share of a company's profits distributed to its …
Director, Manager and Managing Agent or Director General or Director
Director, Manager, Managing Agent, Director General, or Director: Income Tax Implications in India Understanding the tax implications of different managerial …
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Sub-section (2): “It Extends to the Whole of India”
Sub-section (2): "It Extends to the Whole of India" under the Income Tax Act, 1961 The Income Tax Act, 1961, …
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Sub-section (2): “It Extends to the Whole of India”
Sub-section (2): "It Extends to the Whole of India" under the Income Tax Act, 1961 The phrase "it extends to …
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Sub-section (2): “It Extends to the Whole of India”
Sub-section (2): "It Extends to the Whole of India" under Income Tax Act, 1961 The Income Tax Act, 1961, a …
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Look at Test
Look at Test under Indian Income Tax: A Comprehensive Guide The term "look-at test" isn't a formally defined term within …
Retrospective Effect of Provision for Appeal, Revision, or Rectification
Retrospective Effect of Provision for Appeal, Revision, or Rectification under Income Tax Act, 1961 The Income Tax Act, 1961 (the …
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Retrospective Legislation
Retrospective Legislation Under Indian Income Tax: A Critical Analysis Retrospective legislation, particularly in the context of taxation, is a contentious …
Territorial Jurisdiction and Extraterritorial Operation of the Act
Territorial Jurisdiction and Extraterritorial Operation of the Income Tax Act, 1961 The Income Tax Act, 1961 (ITA), governs the taxation …
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Concealment in Subsidiary Companies and Holding Structures
Concealment in Subsidiary Companies and Holding Structures under Indian Income Tax Concealment of income within complex corporate structures involving subsidiary …
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