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The ITR-4 Form is applicable to those individual and Hindu Undivided Families who want to declare their income from Business or Profession under Presumptive Income Scheme of Income Tax under Section 44AD, Sec 44ADA and Section 44AE of the Income Tax Act.
The SUGAM ITR-4S Form is a Presumptive Income Tax Return Form and is part of the Income Tax Returns Filing process with the Income Tax Department of India. The Form is required to be filled out and submitted by those who are eligible to use it under the Income Tax Act, 1961, and the Income Tax Rules, 1962.
The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (also Land Acquisition Act, 2013 or LARR Act [1] or RFCTLARR Act [2]) is an Act of Indian Parliament that regulates land acquisition and lays down the procedure and rules for granting compensation, rehabilitation and resettlement to the affected persons in India.
Maximum limit for audit of specified assesses who opt for presumptive income (Section 44AD of Income Tax Act) scheme increased from 1 crore to 2 crores. No transaction above 3 lakhs through cash is permitted subject to certain exceptions [21]
Sykes v Cleary [1] [note 1] was a significant decision of the High Court of Australia sitting as the Court of Disputed Returns on 25 November 1992. The case was a leading decision on Section 44 of the Constitution of Australia, dealing with both what constitutes an office of profit under the Crown and allegiance to a foreign power.
The second section of the Act provides for various instances where the active provisions may be applied differently, or not at all. Section 2(3) establishes that parties may contract out of the Act, and that if under a true construction of the contract, this is the case, then the section may only apply if it is consistent with such a construction.
The aggregate fair market value (determined as of the grant date) of stock bought by exercising ISOs that are exercisable for the first time cannot exceed $100,000 in a calendar year. To the extent it does, Code section 422(d) provides that such options are treated as non-qualified stock options.
Commissioner v. Banks, 543 U.S. 426 (2005), together with Commissioner v.Banaitis, was a case decided before the Supreme Court of the United States, dealing with the issue of whether the portion of a money judgment or settlement paid to a taxpayer's attorney under a contingent-fee agreement is income to the taxpayer for federal income tax purposes.