Interest Income and Taxation under Section 9(1)(v) of the Income Tax Act, 1961, and Double Taxation Avoidance Agreements (DTAAs)

Interest income taxation has been a subject of constant refinement in Indian tax law, particularly concerning the taxation of interest paid to both residents and non-residents. The provisions under Section…

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Avoidance of Tax by Certain Transactions in Securities – Section 94(1) of the Income Tax Act: A Comprehensive Guide

https://www.sahiprojectreport.com/In the world of investments, tax avoidance strategies have evolved over time, with taxpayers constantly seeking ways to reduce their tax liabilities. The government, however, has implemented several provisions to…

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Understanding Section 43D of the Income Tax Act: Special Provisions for Financial Institutions, Banks, and NBFCs

Navigating the complexities of tax laws is a critical aspect of financial management, especially for institutions operating within the dynamic landscape of the banking and financial services sector. One such…

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