Blog

Overview Due to advent of e-commerce and IoT, the businesses have less of physical trace and therefore its easy for organisation of developed world which… Read More »NEUTRALIZING BASE EROSION AND PROFIT SHIFTING BY MULTINATIONAL AND TECH COMPANIES

Background: Section 206AA of the Act provides for higher rate of TDS for non-furnishing of PAN. Similarly, section206CC of the Act provides for higher rate… Read More »TDS at a higher rate on non-filer of Income Tax return (Section 206AB of Income Tax Act, 1961)