PG in Surat: includes accessories and services

FIRST CATEGORY - CASES OF LEASE, SUBARRENDATION AND ASSIGNMENT OF USE FOR FREE TITLE

Definition: First-class rents are considered as rents produced by the lease, sublease and assignment of goods, whether for a consideration or free of charge.

Assumptions: Article 23 of the Income Tax Law lists the assumptions that generate first-class income. These are:

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Lease that includes accessories and services: This assumption implies a lease that may include cable service, telephony, Internet, building maintenance, electricity or water service; Among the accessories we can find; Air conditioning, parking, among others.

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Example: A lease is celebrated whose rent includes internet service. The tax payable includes the rent including the service provided.

PG in Bhopal: what is the advance of legitima?

WHAT IS THE ADVANCE OF LEGITIMA?

Also called an inheritance advance, it is an act of liberality on the part of the parents or children towards their heirs (children, parents and / or spouse) so that in life, the latter can enjoy the real property owned by the anticipators before His death.

If a person intending to grant advance of legitimate has descendants (children) or spouse, he can dispose up to one third of his patrimony freely.

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If you only have ascendants (parents, grandparents, great grandparents), you can have half. And if you do not have children, neither spouse, nor, parents can freely dispose in favor of third parties with respect to their estate.

What would happen if the anticipator exceeds the percentage of liberality in favor of only one child, when he has four children?