Akhilesh, Author at Tricity Advocates

Duty of Assessing Officer

Duty of Assessing Officer under Income Tax Act, 1961 The Assessing Officer (AO) plays a crucial role in the administration …

Understanding Liabilities under Indian Income Tax Act This article delves into the complexities of liabilities within the framework of the …

Understanding "Undertaking" under Indian Income Tax Law The term "undertaking" in the context of Indian Income Tax (IT) law lacks …

Clause (19AA): Demerger under the Income Tax Act, 1961 Clause (19AA) of the Income Tax Act, 1961, deals with the …

Clause (19) [Section 2(5B) of 1922 Act]: Co-operative Society under Income Tax This article delves into the intricacies of Clause …

(f) Other Definitions under Income Tax Act, 1961 The Income Tax Act, 1961, uses several terms that aren't explicitly defined …

(d) Industrial Company or Trading Company – Finance Acts under Income Tax (India) The distinction between an industrial company and …

Assessment on Companies under the Income Tax Act, 1961 The Income Tax Act, 1961, governs the assessment of companies in …

Clause (15) [Section 43 of the 1922 Act]: Charitable Purpose under Indian Income Tax Section 43 of the Income Tax …

Land Within or in Vicinity of Municipality or Cantonment: Items (a) and (b) Under Income Tax (Indian Law) Understanding the …