Monday, June 26, 2017

Benefits available only to Non Resident Persons

  Benefits available to Non- Residents 1. Who is a Non-Resident Section 2(30) defines non-resident as a person who is not a resident. Section 6 lays down the test of residency for different...

APLICATIONS

Deductions

  DEDUCTIONS Section Nature of deduction Who can claim (1) (2) (3) Against 'salaries' 16(ii) Entertainment allowance Government employees 16(iii) Employment tax Salaried assessees Against 'income from house properties' 23(1), first proviso Taxes levied by local authority and borne...

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