Income Tax And Corporate Tax Planning : Practice Questions and Answers

योग्य उत्तर 2 वर्षे आहे. प्रस्तावित कायद्यानुसार करदाते संबंधित मूल्यांकन वर्ष संपल्यापासून 2 वर्षांपर्यंत ITR अपडेट करू शकतात. अतिरिक्त उत्पन्नावरील कर व व्याजावर 25% ते 50% अतिरिक्त कर भरावा लागेल. आयकर कायदा 1961 मधील कलम 139 मध्ये नवीन उप-कलम (8A) समाविष्ट करण्याचा प्रस्ताव आहे।

The correct answer is Component basis. Under this method, the cost of a large asset (e.g., machinery) is allocated to its different components and each component is depreciated separately, since components may have different useful lives. Charging depreciation at a single rate on the whole asset would distort its value. This method is prescribed by both Accounting Standards and the Companies Act, 2013.