Provide for pass through of losses in cases of Category I and Category II Alternative Investment Fund (AIF)

Concessional rate of Short-term Capital Gains (STCG) tax to certain equity-oriented fund of funds.

No recovery from residents towards TDS if NRI has paid the taxes due on income

Cancellation of registration of the Trust or Institution

Buy back of shares taxation- Extended to listed companies also

4618 Bogus GST dealer found in Delhi alone !!

No more CD & Pen drive. Electronic filing of statement of transactions on which tax has not been deducted to be allowed

Online application for lower deduction certificate by non-residents

ED Files cases against 8 CAs in PMLA cases.

Widening of taxpayer base is possible in India?

Depreciable assets is eligible for capital gain exemption

Tax implications distribution of capital assets on the dissolution “or otherwise” of a firm, body of individuals or other association of persons

Measures for resolution of distressed companies

Addition made under section 68 based upon surmise and conjecture had to be deleted

Perquisite doesn’t include notional interest on loan taken by assessee from a company in which he was a director

Two Incentives for start-ups proposed in Union Budget – 2019

Landmark Judgment by Hon’Ble Gujarat High Court which concluded that 3B is not a return, hence there is no due date for availment of missed out credits.

Slum Sale: A Dynamic Provision