Minimum tax on income of certain persons

Minimum tax on income of certain persons Previously, non-resident companies are excluded from the purview [...]

Unexplained income or asset

Unexplained income or asset Previously, if the taxpayer fails to justify any amount credited, value [...]

Restriction on deduction of profit on debt payable to associated enterprise

Restriction on deduction of profit on debt payable to associated enterprise The Finance Act has [...]

Special provisions relating to builders and developers

Special provisions relating to builders and developers Previously, the government introduced The Tax Law (Amendment) [...]

Payments for goods and services Section 153

Payments for goods and services Section 153 The Finance Act has approved that the Toll [...]

Recovery of tax out of property and through arrest of taxpayer Section 138

Recovery of tax out of property and through arrest of taxpayer Section 138 Previously, section [...]

Alternate Dispute Resolution amendments through Finance Act 2020

Alternate Dispute Resolution amendments through Finance Act 2020 Previously, the taxpayer’s right was conditional to [...]

Revised charges of appeals to Appellate Tribunal

Revised charges of appeals to Appellate Tribunal Previously, the taxpayer can file appeal to Appellate [...]

Revised charges of appeals to Commissioner Appeals

Revised charges of appeals to Commissioner Appeals The Finance Act has amended the law to [...]

Agreed assessment in Certain Cases under Section 122D

Agreed assessment in Certain Cases under Section 122D The Finance Act has inserted a new [...]