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During Income-tax Search and Seizure - Rights and duties of Income Tax Department and Persons Searched

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 162
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During Income-tax Search and Seizure - Rights and duties of Income Tax Department and Persons SearchedThe Income-tax Act gives very wide powers to an authorised officer to carry out the search and also to seize documents...

Roll of Authorised Officer during Income Tax Search

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 156
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Roll of Authorised Officer during Income Tax SearchPower to carry out search under section 132 and survey under section 133A are important tools in the armoury of the Income–tax department for detecting and preventing ...

Write-off of Arrears of tax demand

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 288
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Write-off of Arrears of tax demandThe arrears of tax demand have gone up many folds and are piling up year after year, despite several provisions [Chapter XVII-D consisting of Sections 220 to 232 and second schedule of t...

Judicial Precedents in Tax Proceedings

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 211
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Judicial Precedents in Tax ProceedingsJudicial precedents play a very important role in law-giving process. They occupy a big area of the law being administered in this country. Their importance lies in the fact that the...

Statutory Notices under the Income Tax Act, 1961

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 294
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Statutory Notices under the Income Tax Act, 1961Statutory notices are an important part of all the proceedings under the Income-tax Act, 1961. The proceedings are initiated by issue of proper notice and valid servic...

Taxability of Income of nursery growing and selling flowers, flowers pants

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 219
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Taxability of Income of nursery growing and selling flowers, flowers pantsThere are two type of operations are generally carried out in nursery or greenhouse operations. In the case where soil is removed from t...

Condonation of delay under section 119(2)(b) of the Income Tax Act, 1961 in filing of Return of Income

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 271
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Condonation of delay under section 119(2)(b) of the Income Tax Act, 1961 in filing of Return of IncomeIf assessee does not file the return before due date then Belated Income Tax Return under section 139(4) can be filed ...

Power of joint commissioner/Additional Commissioner to issue directions in certain cases [Section 144A]

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 164
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Power of joint commissioner/Additional Commissioner to issue directions in certain cases [Section 144A] A Joint Commissioner/Additional Commissioner may:(a)    on his own motion; or(b) ...

Interest Chargeable under the Income-tax Act 1961

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 201
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Interest Chargeable under the Income-tax Act 1961The Income-tax Act 1961 provides for the charging of interest from the assessee for various defaults committed by him if there is a delay in the payment of amount due.&nbs...

Salary of foreign employees in India - Taxability

Author
Ram Dutt Sharma
08/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 276
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Salary of foreign employees in India - TaxabilityAn Individual who is not citizen of India or a person of Indian origin may become resident in India only in one of the following situations: -(i)   if he st...