Section 270A : Penalties for Under-reporting Income

Introduction: The Income Tax Act of 1961 stands as a comprehensive statute dictating the taxation of income accrued by individuals and entities within India. Notably, Section 270A emerges as a pivotal component, addressing penalties concerning the underreporting and misreporting of income. In this blog post, we aim to explore the key provisions mentioned in section […]

 Section 115 BAB :  Tax Benefits for New Manufacturers

Introduction: The government has implemented a favorable tax framework aimed at supporting newly established manufacturing enterprises. Enacted through the Taxation Laws Ordinance of 2019 on September 20, 2019, Section 115 BAB has been introduced, providing a reduced tax rate of 15% (plus applicable surcharge and cess) for such companies. This initiative is geared towards fostering […]

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