Tag: Corporate dividend distribution tax

Treatment of Interest and Commission in the taxation context requires careful consideration of the provisions of the Income Tax Act,…

Addressing specific problems on the computation of total income for companies involves understanding the framework of the Income Tax Act,…

The Concept of a company in the context of the Indian Income Tax Act encompasses a wide range of entities…

The Concept of Minimum Alternate Tax (MAT) under Section 115JB of the Income Tax Act, 1961, is a critical mechanism…

Advance Tax, also known as “pay-as-you-earn” taxation, plays a critical role in the Indian income tax system. It requires taxpayers…