How to Know if You Are Tax Resident under US Tax Laws ?

Whether a  person is tax resident of United States of America is the first thing one [...]

CBDT Halts Assessment & Recovery u/s 115JB of FIIs & FPIs Cases Immediately

The government has acted fast , maybe , to bolster the falling stock market and [...]

Don’t Think if Income is Below Exemption Limit, You Are Not Required to File Tax Return!

Individuals gear up ! The date has been extended by CBDT till 7th September 2015 [...]

CBDT Curtails Power of CCIT of Selection of Any Case for Scrutiny !

Central Board of Direct Tax ( CBDT ) has issued instruction for compulsory manual selection of [...]

Meaning of “At any time”

The meaning of at any time under section 139 of the Income Tax Act is [...]

Section – 25 : Removal of difficulties

25. (1) If any difficulty arises in giving effect to any provision of this Act, [...]

Section – 24 : Laying of rules, regulations and notifications

24. Every rule made by the Government, every regulation made by the Board and every [...]

Section – 23 : Power to make regulations

23. The Board may, by notification, make regulations consistent with this Act and the rules [...]

Section – 22 : Power to make rules

22. (1) The Government may, on the recommendations of the Council, by notification, make rules [...]