To reduce the compliance burden for small taxpayers, the Income Tax Act, 1961 offers a Presumptive Taxation Scheme under Sections 44AD, 44ADA, and 44AE. These […]
Category: LLB 6th Sem IT Law
27. What are the various deductions allowed under the head salaries and income from house property
Under the Income Tax Act, 1961, individuals earning income from salary or house property are eligible to claim various deductions that help reduce their taxable […]
26. a )Failure to furnish returns under section 271? b) Failure to pay Advance Tax?
Tax compliance is a crucial responsibility of every citizen and business entity in India. The Income Tax Act, 1961 outlines not only how income should […]
23. Explain the importance of place of supply under GST and SGST.
The Goods and Services Tax (GST) introduced a unified indirect tax regime in India, replacing a multitude of central and state taxes. Under this system, […]
21. Define income and explain the concept of Income tax.
The Income Tax Act, 1961 is the cornerstone of India’s direct taxation system. It lays out the legal framework for the collection of taxes on […]
18. Give a detailed note on procedure of Registration under GST Act, 2017.
The Goods and Services Tax (GST) Act, 2017 revolutionized India’s indirect tax system by introducing a single unified tax regime. A crucial part of compliance […]
16. Explain the salient features of the General Sales Tax Act.
Before the introduction of the Goods and Services Tax (GST) in India in 2017, the primary law governing the taxation on sale of goods was […]
15. Explain the procedure relating to registration of “Dealer” under APGST Act.
The Andhra Pradesh Goods and Services Tax Act (APGST), 2017, brought a unified and modernized system of indirect taxation to the state. Under this Act, […]
12. Write a note on Tax liability on composite and mixed supplies?
The Goods and Services Tax (GST) regime in India revolutionized the country’s indirect tax structure by subsuming multiple state and central taxes into a single, […]
10. What are the conditions precedent to be complied for claiming exemption of expenses incurred for the treatment of specified diseases under section 80DDB of the Income te tax4
Healthcare expenses, especially those related to critical illnesses, can take a significant toll on a family’s finances. Recognizing this burden, the Income Tax Act, 1961, […]