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Additional Resources

Find latest articles and blogs on business and taxation written by our experts

28 Apr

Why you should file your returns early?

Even though many taxpayers file their tax returns on or about 31st July every year, there is no need to put it off until the last minute. By filing your income tax return at last minute, you might forget to claim all your eligible deductions and end up paying more tax than you actually need to! Even if you don’t file your returns early, you can begin preparing as early as possible. it gives you time to collect all the documents such as your LIC receipts, Bank statements, Interest certificates and so on. You consultant will also have a flexible schedule and can start working on your accounts immediately. Filing you Income Tax Returns (ITR) on time has many benefits.  You can save a lot of money by filing your ITR on time, irrespective of whether you have tax payable or losses to be carried forward. Individuals primarily with salary income and certain other tax payers are required to file their tax returns by 31st July, 2020 for the Previous Year 2019-20 (Assessment Year 2020-21).

26 Apr

GST on Director’s Remuneration – a critical analysis

The recent decision of Authority for Advance Ruling (AAR), Rajasthan in Re: M/s. Clay Craft India Pvt. Ltd. (RAJ/ AAR/ 2019-20/33) that the Directors’ remuneration is paid for the services supplied by the Director to the applicant company shall be liable to tax under reverse charge basis under section 9(3) of the CGST Act, 2017 has left companies perplexed. On the onset, it maybe relevant to note that section 103(1) of CGST Act states that the advance ruling pronounced by the Authority or the Appellate Authority shall be binding only on the applicant who had sought it in respect of any matter referred to in the said ruling and on the concerned officer or the jurisdictional officer in respect of the applicant. The applicant may even go on appeal against the pronouncement. Nonetheless, it reflects the views of the department in respect of the particular issue for which ruling was sought and for that reason it cannot simply be ignored.

10 Oct