B J S And Associates

Month: November 2020

Equalisation levy

Introduction Due to advent of Internet and push for digital economy, huge opportunities have opened for online services. National boundaries are now not an obstruction as you do not need physically present in any country to provide such services. This has also created a new tax issue as to how to tax these companies when […]

Trust Re-Registeration

Section : 12AB of the Income Tax Act,1961 – Provision & Re-Registration Procedure of Trust               Who should Switch to Section: 12AB All the existing charitable and religious institutions (including NGOs) which are registered or approved under the following sections- Section 12A Section 12AA Section 10(23C) Section 80G Registration […]