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Taxation Of Partnership Firms In India

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  Section 4 of the Partnership Act, 1932 reads “Partnership” is the relationship between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. Persons, who have entered into partnership with one another are called individually “Partners” and collectively “a firm”, and the […]

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“THE LAW ON TDS”

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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 […]

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