• MORE MARKET STATS

Ashutosh Dikshit

Articles By Ashutosh Dikshit

15 Articles

Union Budget 2017: Provides certainty to taxpayers and tax authorities

In Budget 2017, the finance minister has proposed a new provision to enable a ‘secondary’ transfer-pricing adjustment to be made to a taxpayers income under the Income Tax Act, 1961 (Act).

Budget 2017: Why vicious cycle of over-estimation of tax collections, subsequent steps to achieve this must be broken

Window dressing by holding back refunds, appeal effects, etc, in the last quarter of the fiscal to achieve budgeted figures and postponing them to the first quarter of next fiscal are symptoms of the malady of unrealistic tax

Budget 2017: How to capitalise on capital gains taxation

The present regime is competitive and levels the playing field

Budget 2017: PM Narendra Modi government is duty bound to stop political parties from using black money

Govt is duty-bound to discourage political parties from accessing and spending unaccounted income

narendra modi, modi pakistan, pakistan modi, modi, pm modi, terror state pakistan, pakistan, india pakistan, geopolitics, pakistan geopolitics, forbes, forbes pakistan, india news, pakistan news, pakistan india

Taxing Demonetisation: Anonymous donations to political parties should be taxed

Relevant laws should have been changed to tax anonymous donations to political parties as well

Income tax legislation: When advance rulings become dead letters

The income tax legislation has a separate chapter outlining the method and timelines for taxpayers to obtain an advance ruling regarding their tax liability arising from a transaction proposed to be undertaken by or with a no

Don’t change the tax year

It is important for ease of doing business that the tax year and accounting year for businesses remain totally aligned

Tax litigation: How to reduce transfer-pricing disputes

The Indian tax administration has been proactive in the past few years in its attempts at reducing tax litigation.

Here’s what leads to tax evasion in India

Starting from 1951, governments announced at least one income tax voluntary disclosure or bond scheme each decade till the 1990s—the last one being the Voluntary Disclosure of Income Scheme (VDIS), in 1997. Compulsions like

Here’s what leads to tax evasion in India

Equalisation levy not so equal

A practical implication of the levy could be higher taxation of Indian entities rather than of the non-resident service provider

Equalisation levy not so equal

EPF tax rollback: Throwing the baby out with the bathwater

A comprehensive discussion paper backed by statistical data is needed to revisit the EPF issue

EPF withdrawal

Secondments by multinationals, a taxing issue

When the Indian arm reimburses its foreign parent for the salary paid by the parent, Indian Revenue charges this payment to tax on the ground that the parent is rendering technical services to the Indian arm. Is this correct?

Secondments by multinationals, a taxing issue

Income-tax statistics, filling the gaps

Similar aggregated income-range-wise data for individuals and for other entities is not available in the Revenue Forgone Statement

Income-tax statistics, filling the gaps

Column: Facilitating corporate restructuring

This must not be left to long-drawn litigation on the scope and interpretation of the I-T Act provisions

Column: Facilitating corporate restructuring

PoEM not the only solution

We can think of Controlled Foreign Company rules, which more effectively balance tax administration and taxpayer concerns.

PoEM not the only solution
Advertisement
Income Tax Calculator, Budget 2019, How to Calculate Income Tax

 

Stock Market

Advertisement
Advertisement