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Challan is a Hindi word that means an official form or receipt of acknowledgement or proof document. It is used in various contexts, such as banking, tax, delivery, and traffic, and has different meanings and applications in different countries.
TDS stands for tax deduction at source, a means of collecting tax on income, dividends, or asset sales in India. Learn about the objectives, rates, provisions, and certificates of TDS under different sections of the Income Tax Act 1961.
Learn about the federal and state income tax systems in the U.S., including sources of law, basic concepts, rates, deductions, and credits. Find out how income is defined, taxed, and reported for individuals, corporations, and other entities.
Lucas v. Earl, 281 U.S. 111 (1930), is a United States Supreme Court case concerning U.S. Federal income taxation, about a man who reported only half of his earnings for years 1920 and 1921. Guy C. Earl and his wife had entered into a contract that would potentially save a lot of tax.
Learn how income tax in the US started from colonial times and evolved through constitutional challenges and reforms. The first federal income tax was imposed in 1861 to pay for the Civil War, and the Sixteenth Amendment in 1913 removed the apportionment requirement for direct taxes.
Learn about the different types of withholding tax imposed at various levels in the US, such as wage withholding, withholding on payments to foreign persons, and backup withholding. Find out how withholding works, how to calculate it, and how to report it.
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The Current Tax Payment Act of 1943, Pub. L. 68, Ch. 120, 57 Stat. 126 (June 9, 1943), re-introduced the requirement to withhold income tax in the United States. Tax withholding had been introduced in the Tariff Act of 1913 but repealed by the Income Tax Act of 1916. The Current Tax Payment Act compelled employers to withhold federal income ...
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