Introduction Provisional Assessment in GST- A Goods and Service Tax supplier will come to know the extent of his GST liability which has to be discharged on a continuous and regular basis only after GST assessment. Assessment means determination of tax (GST) liability and includes other assessment like- GST self-assessment, GST re-assessment, GST provisional assessment, […]
Subscription GST E-Magazine GST E-Magazine (LTG Publication Pvt Ltd) is a monthly magazine of www.legaltaxguru.com, a premier website for Tax and Legal Update in India. It is drafted by the experts in this region to help common man, professionals, students, Businessman etc to explain, this highly technical law. News, Case Laws, Notifications, Circulars and articles […]
क्या आप जानते है आपके क़ानूनी अधिकार जिसके अंतर्गत पुलिस नहीं कर सकती है आपको गिरफ्तार? गिरफ्तार व्यक्ति के अधिकार:- भारतीय नागरिको को गिरफ्तारी से सम्बंधित क़ानूनी अधिकारों का पता नहीं होने से भ्रष्टाचार, धोखेबाजी बढती जा रही है, ऐसे में अगर पुलिस आपको गिरफ्तार करती है तो आपको गिरफ्तारी से सम्बंधित अधिकारों का पता […]
जानिए अतीत की दण्ड व्यवस्था क्या थी |Know what was the punishment system of the past in india भारत में दण्ड के विकास की यात्रा अत्यंत लम्बी है | भारत की दण्ड व्यवस्था के निर्मम एवं बर्बर दण्ड से परिवीक्षा एवं भर्तसना जैसे सुधारात्मक दण्ड तक का सफ़र तय किया है | अतीत की दण्ड […]
Manner of furnishing of return by short messaging service (SMS) facility CBIC vide Notification No. 44/2020-Central Tax dated 08.June,2020 notifies that FORM GSTR-3B EVC Verification and furnishing of return by SMS are effective from 08.June,2020. Provisions of Rule 67A for furnishing a NIL Return in FORM GSTR-3B by SMS:- Effecting the provisions of Rule 67A […]
Due date extended GSTR-9 & GSTR-9C to till 12 February by Rajasthan High Court HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Civil Writ Petition No. 1805/2020 Tax Bar Association (Petitioner) Versus Union of India & Ors. –Respondents HON’BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY HON’BLE DR. JUSTICE PUSHPENDRA SINGH BHATI For Petitioner(s): Mr. […]
Key Highlights of Budget 2020 (Announcements) Budget Income Tax Announcements Income Tax Rate 10% income tax rate for Income between 5,00,000.00 -7,50,000 Rupees 15% income tax rate for Income between 7,50,000 -10,00,000.00 Rupees 20% income tax rate for Income between 10,00,000.00 -12,50,000.00 Rupees 25% income tax rate for Income e between 12,50,000.00-15,00,000.00 Rupees Incomes above […]
Petty Offences and Crpc Petty Offense Mean: A minor crime and for which the punishment is usually just a small fine or short term of imprisonment- Example- Traffic violations under Motor Vehicle Act. The Code of Criminal procedure 1973 contains certain interesting provisions where under certain “petty offences” can be dealt with without summoning the […]
Income deemed to accrue or arise in India As per section 9 of Income tax Act 1961 the following incomes are treated as incomes deemed to have accrued or arisen in India:- Income Received from Capital gain arising on transfer of property situated in India. Income Received from business connection in India. Income from salary […]
Scope of assessment under section 143(1) Income Tax Assessment under section 143(1) of IT Act is like preliminary checking of the Income Tax Return. At this stage no detailed scrutiny of the Income tax return is carried out. At this stage, the total income (profit) or loss is computed after making the following adjustments (if […]
