Tag: BCOM301 Corporate Taxation

Sources of return refer to the various factors or components that contribute to the overall investment return of a financial asset or portfolio. These sources …

Curve Trading, also known as yield curve trading or yield curve arbitrage, is a strategy employed by traders and investors in fixed income markets to …

Government bonds in India, also known as sovereign bonds, are debt securities issued by the Indian government to raise funds for financing its fiscal deficit, …

Overview of Fixed Income Markets The fixed income markets in India play a crucial role in channeling funds from savers to borrowers, supporting economic growth …

Short-term funding for banks refers to the borrowing or raising of funds by banks for relatively shorter durations, typically ranging from overnight to a few …

Income under the head” Profits and Gains of Business or Profession” and its computation Basis of charge Under the Indian Income Tax Act, the income …

In certain circumstances, the Income Tax Act provides for the computation of “Deemed profit” for specific transactions or events. Deemed profit refers to the profit …

Incidence of Tax for a Company The incidence of tax refers to the final burden or impact of a tax, which can be borne by …

The computation of tax liability for companies depends on various factors, including the nature of income, deductions, exemptions, and applicable tax rates. Here is a …

The Direct Tax Code (DTC) is a comprehensive tax reform proposal aimed at simplifying and rationalizing the direct tax system in India. It was introduced …