TAX

Advance Tax on Capital Gains and Casual Income — Proviso to Section 234C

Business under GST - Section 2(17)

Consideration under GST

Definitions - Supplier, Recipient and Person

Forms of Supply under Section 7(1)(a)

GST Council - Decision Making and Constitutional Framework

Goods, Services, Money and Actionable Claim

Importation of Services for Consideration - Section 7(1)(b)

Schedule I Para 1 - Permanent Transfer or Disposal of Business Assets

Schedule I Para 2 - Supply between Related or Distinct Persons

Schedule I Para 3 - Principal-Agent Supply

Scope of Supply - Statutory Framework

Section 194-I - TDS on Rent

Section 194-IA - TDS on Transfer of Immovable Property

Section 194-IB - TDS on Rent by Individuals/HUF (not covered by 194-I)

Section 194A - TDS on Interest (Bank Exemption)

Section 194BB - TDS on Winnings from Horse Race

Section 194BB - TDS on Winnings from Horse Races

Section 194C - TDS on Payments to Contractors

Section 194D - TDS on Insurance Commission

Section 194DA - TDS on Sum under a Life Insurance Policy

Section 194G - TDS on Commission on Sale of Lottery Tickets

Section 194H - TDS on Commission or Brokerage

Section 194I - TDS on Rent

Section 194J - TDS on Professional/Technical Fees and Director's Remuneration

Section 194J - TDS on Professional/Technical Services, Royalty, Director's Remuneration

Section 194K - TDS on Income from Mutual Fund Units

Section 194LA - TDS on Compulsory Acquisition Compensation

Section 194LA - TDS on Compulsory Acquisition of Immovable Property

Section 194M - TDS by Individual/HUF (Non-Audit Cases)

Section 194M - TDS by Individuals/HUF on Contractor/Commission/Professional Payments

Section 194N - TDS on Cash Withdrawals

Section 194P - TDS on Pension of Specified Senior Citizens (75+)

Section 194Q - TDS on Purchase of Goods

Section 194R - TDS on Benefit or Perquisite from Business/Profession

Section 194T - TDS on Payments to Partners by Firm

Section 206AA - Higher TDS Rate Where PAN Not Furnished

Section 206C(1G) - TCS on Overseas Tour Packages and LRS Remittances

Supply between Association/Club and its Members - Section 7(1)(aa)