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Surcharge rate application

Direct Taxation

answered on 17-Jan-24 17:14

If total income exceeds 2 Cr ,the split off say Dividend income, 112/112A/111A income -1.9 Cr Other income - 40L How is surcharge applied? Similarly the case total income exceeding 5 Cr, Dividend income, 112/112A/111A income - 4.75 Cr Other income - 45L

latest answer

If total income excluding 112/112A/111A and dividend exceeds 2 Cr then only 25% or 37% would apply.

Poornima Karthik

Poornima Karthik

CA Inter

0

2

452

Residence and scope of total income

Direct Taxation

answered on 17-Jan-24 17:09

il-12 shall we consider x as a indian citizen or indian orgin ? what condition you should apply for this question basic condition or sepcial condition

latest answer

If question is silent we do not assume that the person is Indian Citizen or person of Indian Origin. Indian citizen means person who holds Indian Citizenship. Indian origin means he or any of his parents or any of his grand parents are born in Undivided India.

Rajasekaran R D

Rajasekaran R D

CA Inter

1K+

3

419

Ill 5

Financial Reporting

answered on 16-Jan-24 12:41

isn't this a scheme which applies to the sector as a whole for all entities engaging in capital goods that fulfil these conditions. In that case, why do we treat is as govt grant - isn't it an exclusion from Ind AS 20?

latest answer

Its not for all. EPCG is not applicable to all.

Dhvaritha Ravishankar

Dhvaritha Ravishankar

CA Final

7K+

1

182

mistake

Costing

asked on 16-Jan-24 09:59

in the illustration 3 solution bit c the profit after we deduct oveabsorption the cost of goods sold adjusted is 156000 and then we reduce selling and distribution overhead of 64000 and 60000 total 124000 how come then 156000-124000 become 40000 it should be 32000

latest answer

No answers yet!!

Angry Toshniwal

Angry Toshniwal

CA Final

505

0

201

Fema

Corporate & Other Laws

answered on 27-Jan-24 08:18

Could you plz provide pdf notes for FEMA

latest answer

We will provide them soon.

Jayamalini Baskaran

Jayamalini Baskaran

CA Inter

520

1

166

Tax Calculation & Others

Indirect Taxation

answered on 17-Jan-24 16:47

In the cases where transactions are considered as “Supply” even when they are made without consideration. [Sec-7(1)(c)] On which amount GST is calculated ? Do they take market value ? And The example you have given, where you donate your cellphone (on which you have claimed ITC) to charitable institution - It is considered supply & you have to pay tax on that. How can GST department know you donated your cell phone to them? You can just not report & avoid paying OUTPUT tax, what is stopping you from doing that ?

latest answer

Thank you very much for the clarification, Sir.

Annapureddy Veera Mohan Reddy

Annapureddy Veera Mohan Reddy

CA Final

6K+

3

407

Hillers model

AFM

answered on 16-Jan-24 05:36

Sir, a question is solved here using hillers model but that concept has been discussed in this chapter yet and in the previous two chapters as well.

latest answer

It is discussed at time of problems only

Himanshu Garg

Himanshu Garg

CA Final

0

1

256

Perquisite

Direct Taxation

answered on 17-Jan-24 17:10

For specified employee education facility will be taxable 1000 per month per child exemption, won’t apply for specified employee ? Cause in that context everyone is specified employee almost, cause salary don’t exceed 50000

latest answer

Generally, if the salary is more than 50K per annum then the person is specified employee. Practically almost everyone would be specified employee only.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

9

698

RFA

Direct Taxation

answered on 17-Jan-24 17:42

RFA is exempt / taxable under default tax regime ?

latest answer

Welcome.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

11

423

Dividends Yeild

AFM

answered on 16-Jan-24 05:41

Dear sir, When we have included to be paid dividend for borrowed security on shorting the security but we have not included similarly for an Index shorting

latest answer

We have considered it in futures price

Vanacharla Sai Pavan Kumar

Vanacharla Sai Pavan Kumar

CA Final

8K+

1

362