Blocking of E-Way Bill generation facility, after ...

The government has given an update on the Goods and Services Tax (GST) official portal that the E-Way Bill (EWB) generation facility will be blocked for all taxpayers, irrespective of the Aggregative Annual Turnover, if they defaulted in filing two consecutive GSTR-3B returns. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017,...

Condonation of Delay in Filing Form 10BB

The Central Board of Direct Taxes (CBDT) condoned the delay in filing of the audit report in Form 10BB applicable to entities viz. trusts, institutions, universities and hospitals who claim tax exemption under section 10(23C). CBDT issued Circular No. 19/2020 dated 03-11-2020 under section 119(2)(b) through which the delay in filing of the audit report...

Tax Audit of an Individual Assessee – 15 Poi...

Tax Audit of an Individual Assessee – 15 Points to Consider While conducting the tax audit of an individual assessee, a tax practitioner must take into consideration the below important check points.  1. Presumptive Taxation Ascertain if the assessee has opted for any presumptive Taxation Scheme as per sections 44AD, 44ADA, 44AE, 44B, 44BB, 44BBA,...

Tax Audit under Section 44AB of The Income Tax Act...

The Institute of Chartered Accountants of India (ICAI) published the First Edition of Tax Audit Checklist on October 27, 2020. This document is a joint effort of the Direct Taxes Committee and the Taxation Audit Quality Review Board of ICAI. This checklist is designed to assist the members in enhancing the quality of tax audit...

Powerful work management tool.

About us

Sales

Get in touch with us to get exclusive offers.

hello@unpaper.com

7013086384

Copyright © Unpaper. All Rights Reserved