APPLICABILITY OF INCOME TAX AND GST ON JOINT DEVELOPMENT AGREEMENT IN REAL ESTATE FOR LANDOWNERS AND BUILDERSIntroductionIn the real estate sector, Joint Development Agreements (JDAs) are a common arrangement between lan...
To,The Institute of Chartered Accountants of India (ICAI)Subject: Constructive feedback and rationalisation
proposals for CA Final Paper 6 (Integrated Business Solutions) and core
curriculum alignmentDear Sir/Madam,I a...
Detailed
Assessment of Procedural, Statutory, and Analytical IssuesCategory A:
Natural Justice and Procedural Violations
Issue A1: Failure to Dispose of
Jurisdictional Objections to Reassessment Assessees frequ...
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ITC – Reversals under GSTThe image summarizes all the important provisions under the GST law
requiring Input Tax Credit (ITC) reversal or disallowance.
Rule / Section
Nature of Reversal
...
1. What are the key provisions relating to filing of return
of income under the Income Tax Act, 2025?The provisions relating to filing of return of income are
contained in Section 263 of the Income Tax Act, 2025. Secti...
Form No. 2 (Income-tax Rules,
2026)(Corresponding to Form No. 5B
of the Income-tax Rules, 1962)Application for Notification of
a Zero Coupon Bond under Section 2(112) of the Income-tax Act, 2025 Key Differences
...