INCOME TAX

Taxation of Charitable Organisations Income from Salaries Income from House Property Income from Capital Gains Slump Sale and its Taxability Gold & Silver Rates Section 43CA, 56(2)(vii) & 194-IA - Related to Transactions of certain Immovable Property Income from Other Sources Taxability of Gifts - Section 56 Taxation of Dividend Income Profit and Gain of Business or Profession Depreciation under Income-tax Act Special Deductions under Sections 35 to 35E of the Income-tax Act, 1961 Investment Linked Allowances Section 14A and Rule 8D - Expenditure incurred in relation to income not included in total income Amounts not deductible under section 40, 40A and 43B Income Computation and Disclosure Standards Minimum Alternate Tax (MAT) Presumptive Taxation Deductions under Chapter VIA & Deductions under sections 80GGB to 80LA Set-off and Carry Forward of Losses Reliefs under Income-tax Act, 1961 Equalisation Levy Incomes Exempt from Tax Cash Credit and unexplained Investment Section 68 & 69 Taxation of EOU, SEZ and FTZ Taxability of Income from Patents Taxability of Start-Ups Taxation of Royalties and Fees for Technical Services under the Income-tax Act, 1961 Buy-Back of Shares - Taxation on Distributed Income of Domestic Company Taxation and Conversion of Partnership Firms and Limited Liability Partnerships (LLPs) Taxation of Association of Persons (AOP)/Body of Individuals (BOI) Taxation of HUF Taxation of Non-Residents Residential Status under Income-tax Act, 1961 Clubbing of Income Rates of Income Tax for Assessment Year 2022-23 Fees & Other Charges under Direct Taxes Rates of Securities Transactions Tax (STT) Audit Reports and Certificate - Reports under the Income-tax Act, 1961 Permanent Account Number (PAN) & Tax Deduction and Collection Account Number (TAN) TDS Chart E-Returns and E-Payments Tax Deduction at Source on Payments to Non-Residents under Section 195 Tax Collected at Source (TCS) Electronic TDS Return (E-TDS) Important Due Dates under Income-tax Act, 1961 Interest Penalties Offences & Prosecutions Faceless Assessment Scheme Assessment Procedure Reassessment Proceedings under the Income-tax Act, 1961 Survey, Search and Seizure Appeals, Revision & Rectification Annexure- Faceless Appeal Scheme 2021 Section 292BB - Notice deemed to be valid in certain circumstances Role of Directorate of Income Tax Transfer Pricing - International Transactions Base Erosion and Profit Shifting and Multilateral Instrument Domestic Transfer Pricing Double Tax Avoidance Agreement (DTAA) Advance Rulings Advance Pricing Agreement (APA) and Mutual Agreement Procedures (MAP) Tax Information Exchange Agreements ("TIEA") Country by Country Reporting Overview of GAAR Taxation of Mergers and Demergers The Black Money Commodity Transaction Tax