Anumita Sarkar, Author at Legal India | News, Articles, Tips & Legal Help

Anumita Sarkar

Total posts written by this author: 2

Advocate & Tax Professional
I am an Advocate & a Tax Professional and am currently practicing in the area of Direct Tax Litigation in Kolkata & I am associated with a Chartered Accountant Firm. I am an LL.B. Graduate from Campus Law Center, University of Delhi.

Latest articles by Anumita Sarkar:

“THE LAW ON TDS”

October 8, 2012 / October 8, 2012 | 7 Comments on “THE LAW ON TDS”

Anumita Sarkar SECTION-194C “THE LAW ON TDS” As famously said by Albert Einstein, “The hardest thing in the world to understand is the income tax”, the provision of TDS is “the source of income for purposes of the income tax” & one of the most controversial & litigated provision is Sec-194C incorporated under Chapter-XVII-B of the […]

1961 COMPOSITE / INDIVISIBLE CONTRACT DIVISIBLE/ SEPARATE AGREEMENT CONTRACT OF SALE CONTRACT OF SALE CONTRACT Contracts for Sale of Goods DEBATE ON APPLICABILITY OF TDS Income Tax Act INDIVISIBLE CONTRACT POSITION OF A SUB - CONTRACTOR PROVISION OF SEC-194C REIMBURSEMENT OF EXPENDITURE scope of an advertising contract section 194C or 194-I SEPARATE AGREEMENT tax deducted for release of advertisements WORK CONTRACT

Amendments, Clarifications, controversies & Litigation of issues related to Section- 40 (a) (ia) of the Income Tax Act, 1961

September 24, 2012 / September 24, 2012 | 3 Comments on Amendments, Clarifications, controversies & Litigation of issues related to Section- 40 (a) (ia) of the Income Tax Act, 1961

ANUMITA SARKAR Controversies evolving out of each amendment to section 40 (a) (ia) seem to have come to an end, thereby giving some sigh of relief to the assessees & their Tax Representatives, till the time it receives it’s final verdict from the highest judicial authority i.e. Supreme Court of India IDEOLOGIES OF TAXATION: Law […]

AMENDMENTS TO SEC- 40 (a) (ia) assessee in default COLLECTION & RECOVERY OF TAX DOUBLE TAXATION FINANCE ACT 2008 FINANCE ACT 2010 FINANCE ACT 2012 IDEOLOGIES OF TAXATION Income Tax Act Income Tax Act 1961 PROVISIONS OF SECTION - 40 (a) (ia) Sec- 40 (a) (ia)Finance (No.2) Act 2004 Section 271C of the Income Tax Act SUB- CLAUSE (ia) to SECTION- 40 (a) (ia VALIDITY OF THE SECTION- 40 (a)(ia)