Author Archives: user

Download Aadhaar Card Enrollment Form

Why Aaddhar Enrollment Form is required if all the details filled online and personal data is captured through Biometric device at Aadhaar enrollment center. Every Individual who has applied or who wants to apply for aadhaar number has to submit the Aadhaar Enrollment form with Proof of identity, Proof of Date of Birth and Proof… Read More »

Section 2(7): Meaning of Assessee

Normally the term ‘Assessee’ is considered as one who is supposed to pay tax. However, its advisable to understand complete meaning of the term as envisaged under the Income Tax Act, as above. To better understand the term assessee based on above definition, we need to understand the following as well: Normal/ Ordinary Assessee any… Read More »

Rule 7: Income which is partially agricultural and partially from business

Composite income partially derived from agriculture, is differentiated in the manner indicated in Rule 7 of the Act. A major area of overlap between agricultural and non-agricultural income is that of agro-processing. Courts have held that agricultural operations are those which directly involve spontaneous growth from the soil, like ploughing, harvesting etc. This means that… Read More »