Rates of depreciation as per Companies Act, 2013 - Tax Guru
Sep 5, 2024 · Notes.— 1.. “Factory buildings” does not include offices, godowns, staff quarters. 2. Where, during any financial year, any addition has been made to any asset, or where any …
Service Code (SAC Code) of Services under GST - Tax Guru
31. 995442. Installation, assembly and erection services of other prefabricated structures and constructions. 32. 995443. Installation services of all types of street furniture (such as bus …
Schedule II of Companies Act, 2013 - Tax Guru
Aug 20, 2015 · RESIDUAL VALUE. Expected residual value means the sale price of scrap value of asset after the completion of useful life of assets. The Schedule II provides the residual …
Depreciation Rate Chart as per Companies Act 2013 with Related …
Apr 11, 2015 · CA Sandeep Kanoi. In this Article we have compiled depreciation rates Under Companies Act 2013 under Written Down Value (WDV) Method and as per Straight Lime …
Financial Statements-Schedule-III – Companies Act, 2013 - Tax Guru
Apr 23, 2015 · 4. It is also provided that the financial statements shall be prepared in the form provided in new schedule III of Companies Act, 2013. 5. It may be noted that in the new …
Income Tax Rates for FY 2023-24 (AY 2024-25) - Tax Guru
Feb 7, 2023 · This article summarizes Income Tax Rates, Surcharge, Health & Education Cess, Special rates, and rebate/relief applicable to various categories of Persons viz. Individuals …
Rates of Depreciation as Per Income Tax Act, 1961 - Tax Guru
Sep 5, 2024 · In case of a domestic company, which has exercised an option under Section 115BA of the Income-tax Act, 1961 of rate of taxation from 30% to 25%, the depreciation …
Section 195 TDS on Non-Resident Payments - Tax Guru
Jul 9, 2021 · 195. (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being interest referred to in section 194LBor section …
Section 194J TDS on Fees for Professional or Technical Services
Apr 4, 2020 · Coverage of Section 194J of the Income Tax Act. Categories of the person covered under section 194J. Every person, except an individual or a HUF, making payment to a …
Income Tax Rates for FY 2020-21 & FY 2021-22 - Tax Guru
Feb 12, 2021 · Note 1: Surcharge and Health & Education Cess as well as Rebate u/s.87A: Same as Rates applicable to Individuals given above Note 2: The option to pay tax at lower rates …