file Form 10IEA

To file Form 10IEA, you can follow these steps:

 

स्टेप 1: फॉर्म 10IEA प्राप्त करें

 

1.  फॉर्म 10IEA डाउनलोड करें:  भारतीय आयकर विभाग की आधिकारिक वेबसाइट या ई-फाइलिंग पोर्टल पर जाएं और फॉर्म 10IEA डाउनलोड करें।

 

  स्टेप 2: फॉर्म 10IEA भरें

Old regime and the New regime under Section 115BAC

Old regime and the New regime under Section 115BAC अनुसूची 115बीएसी के तहत पुराने और नए नियमों के बीच विकल्प आम तौर पर पुराने नियमों के तहत उपलब्ध छूटों और मुआवजों के लाभों को नए नियमों के तहत निर्धारित करने पर निर्भर करता है। आइए दोनों के लिए विचार करते हैं:

 

  पुराना नियम:

 

लाभ:

What is tax audit under section 44ab/ tax audit kaise hota h

Tax audit kya hota h

Tax audit en conditions me hota h

what is tax audit u/s 44 AB in hindi

Pan mentioned in digital signature does not match income tax error

Hi friends

hope you are fine 

Hereby i am explaining how to resolve this error whenever you faced digital signature

STEPS

- create your person as key person in your income tax return

Expenditure on eligible projects or schemes

35AC. (1) Where an assessee incurs any expenditure by way of payment of any sum to a public sector company or a local authority or to an association or institution approved23 by the National Committee for carrying out any eligible project or scheme, the assessee shall, subject to the provisions of this section, be allowed a deduction of the amount of such expenditure incurred during the previous year :

Expenditure for obtaining licence to operate telecommunication services.

35ABB. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to operate telecommunication services either before the commencement of the business to operate telecommunication services or thereafter at any time during any previous year and for which payment has actually been made to obtain a licence, there shall, subject to and in accordance with the provisions of this section, be allowed for each of the relevant previous years, a deduction equal to the appropriate fraction of the amount of such expenditure.

Rehabilitation allowance

33B. Where the business of any industrial undertaking carried on in India is discontinued in any previous year by reason of extensive damage to, or destruction of, any building, machinery, plant or furniture owned by the assessee and used for the purposes of such business as a direct result of—

  (i) flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature ; or

 (ii) riot or civil disturbance ; or

Reserves for shipping business.

33AC. (1) In the case of an assessee, being a Government company or a public company formed and registered in India with the main object of carrying on the business of operation of ships, there shall, in accordance with and subject to the provisions of this section, be allowed a deduction of an amount not exceeding fifty per cent of profits derived from the business of operation of ships (computed under the head "Profits and gains of business or profession" and before making any deduction under this section), as is debited to the profit and loss account of the previous year in respect of which the deduction is to be allowed and credited to a reserve account, to be utilised in the manner laid down in sub-section (2) :

Site Restoration Fund

33ABA. (1) Where an assessee is carrying on business consisting of the prospecting for, or extraction or production of, petroleum or natural gas or both in India and in relation to which the Central Government has entered into an agreement with such assessee for such business, has before the end of the previous year—

Tea development account, coffee development account and rubber development account-Section - 33AB, Income-tax Act, 1961

Tea development account, coffee development account and rubber development account.

33AB. (1) Where an assessee carrying on business of growing and manufacturing tea or coffee or rubber in India has, before the expiry of six months from the end of the previous year or before the due date of furnishing the return of his income, whichever is earlier,—

(a) deposited with the National Bank any amount or amounts in an account (hereafter in this section referred to as the special account) maintained by the assessee with that Bank in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) approved in this behalf by the Tea Board or the Coffee Board or the Rubber Board ; or

RATES OF INCOME-TAX under income tax act

RATES OF INCOME-TAX

Income-tax.

2. (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2021, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in each case in the manner provided therein.

Section - 31, Income-tax Act, 1961-2021

Repairs and insurance of machinery, plant and furniture.

31. In respect of repairs and insurance of machinery, plant or furniture used for the purposes of the business or profession, the following deductions shall be allowed—

 (i) the amount paid on account of current repairs thereto ;

(ii) the amount of any premium paid in respect of insurance against risk of damage or destruction thereof.

Explanation.—For the removal of doubts, it is hereby declared that the amount paid on account of current repairs shall not include any expenditure in the nature of capital expenditure.

Section - 30, Income-tax Act, 1961-2021

Rent, rates, taxes, repairs and insurance for buildings.

30. In respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession, the following deductions shall be allowed—

(a) where the premises are occupied by the assessee—

 (i) as a tenant, the rent paid for such premises ; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs ;

(ii) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises ;

(b) any sums paid on account of land revenue, local rates or municipal taxes ;

(c) the amount of any premium paid in respect of insurance against risk of damage or destruction of the premises.

Explanation.—For the removal of doubts, it is hereby declared that the amount paid on account of the cost of repairs referred to in sub-clause (i), and the amount paid on account of current repairs referred to in sub-clause (ii), of clause (a), shall not include any expenditure in the nature of capital expenditure.

 

FORM NO. 9 -Application for grant of approval or continuance thereof to a fund under section10(23AAA) of the Income-tax Act, 1961

 FORM NO. 9 

[See rule 16C] 

Application for grant of approval or continuance thereof to a fund under section10(23AAA) of the Income-tax Act, 1961

CBDT extends due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22

 

CBDT extends due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22

On consideration of difficulties reported by the taxpayers and other stakeholders in filing of Income Tax Returns and various reports of audit for the Assessment Year 2021- 22 under the Income-tax Act, 1961(the “Act”), Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22. The details are as under:

e-Filing of ITR

 

e-Filing of ITR

The user can file the Income Tax Return (ITR) in two ways:

1. Offline: Download the applicable ITR, fill the form offline, save the generated XML file and then upload it.

To e-File the ITR using the upload XML method, the user must download either of the following ITR utility:

Excel Utility

Java Utility

General FAQs

 

General FAQs

What is Income tax

​​It is a tax levied by the Government of India on the income of every person. The provisions governing the Income-tax are covered in the Income-tax Act, 1961.​

Challans- under INCOME TAX

CHALLANS

ITNS-280

* Important : Please see notes overleaf before filling up the challan Single Copy (to be sent to the ZAO) CHALLAN Tax Applicable (Tick One)* NO./ (0020) INCOME-TAX ON COMPANIES

 

ITR 1, ITR 2, ITR 3, ITR 4, ITR 5, ITR 6, ITR 7, ITR 8

ITR 8

ITR 8

This return is required to furnish those persons who is required to furnish fringe benefits returns.

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