INCOME TAX

Thursday, 5 June 2025

Time limit for completion of Block Assessment of Search cases [Section 158BE of the Income Tax Act, 1961]

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Section 158BE of the Income tax Act, 1961 provides the time-limit for completion of block assessment as 12 months from end of the month in w...
Sunday, 18 May 2025

Concept of Diversion of Income by Overriding Title

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One of the fundamental principles of taxation is to tax income accruing or deemed to accrue in favour of the assessee. The concept of divers...
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Ram Dutt Sharma
Born on 27 June, 1958 in Narnaul, Haryana joined Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He has authored over 44 books on Direct Taxes so far. Preveliged to be recipient of first-ever Finance Minister’s Award 2017 for sustained devotion, commitment to duty and promoting excellence in the field of Direct Taxation at National Level on 24.07.2017.
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