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    SBS Wiki E Journal December 2021

    SBS Wiki E Journal December 2021

    In this edition, we bring you, one of the most complicated classifications under the income tax laws, that is, classification of lease income. Whether the same would be classified under income from house property or profits and gains from business or profession or income from other sources is a complicated issue and we tried to discuss on the same with the help of a case study.

    The next article is on the various issues under the residency under Section 6 of Income Tax Act. We have covered the most asked issues, whether the day of arrival is counted for purposes of computation of days present in India for determining the residential status and similar items.  

    I hope that you will have good time reading this edition and please do share your feedback. I will also urge clients to mail us topics or issues on which you want us to deliberate in our future editions, so that we can contribute to the same.

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