TMI BlogBudget 2014-15 - THE FINANCE (No. 2) BILL, 2014 - Amendments Simplified [Notes to the clauses of Finance Bill]X X X X Extracts X X X X X X X X Extracts X X X X ..... Budget 2014-15 - THE FINANCE (No. 2) BILL, 2014 - Amendments Simplified [Notes to the clauses of Finance Bill] - News and Press Release Dated:- 13-7-2014 - News - Union Budget 2014-2015 - Budget Speech - Finance Bill (No. 2) 2014 Budget 2014-2015 - Service Tax Notifications Circulars Budget 2014-2015 - Central Excise Notifications Circulars Budget 2014-2015 - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Notifications Circulars Notes to the Clauses SERVICE TAX - SEZ procedural simplification: [changes to have immediate effect] SERVICE TAX - Simplification of partial reverse charge mechanism SERVICE TAX - Point of Taxation Rules SERVICE TAX - Place of Provision of Services Rules SERVICE TAX - Cenvat Credit Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules - changes to have immediate effect SERVICE TAX - Compliance enhancement SERVICE TAX - other amendments in Chapter V of the Finance Act, 1994 SERVICE TAX - Retrospective Exemption SERVICE TAX - New exemptions Service tax on taxable portion in respect of transportation service by vessels Service tax on service portion in Works C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontracts - Rationalization SERVICE TAX - Broadening the tax base Central Excise - Proposals involving changes in rates of duty Central Excise Customs - Proposals involving changes in rates of duty Customs - Baggage Rules CUSTOMS Credit of Alternate Minimum Tax Extension of tax benefits under section 80CCD to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate sector employees Assessment of income of a person other than the person who has been searched Obligation to furnish statement of Information Provisional attachment under section 281B Failure to produce accounts and documents Mode of acceptance or repayment of loans and deposits Interest payable by the assessee under section 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Estimate of value of assets by Valuation Officer Inquiry by prescribed income-tax authority Mutual Funds, Securitisation Trusts and Venture Capital Companies or Venture Capital Funds to file return of income Power of survey Income-tax Authorities Losses in Speculation Business Capital gains exemption on investment in Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified Bonds Capital gains exemption in case of investment in a residential house property Cost Inflation Index Capital gains arising from transfer of an asset by way of compulsory acquisition Speculative transaction in respect of commodity derivatives Transfer of Government Security by one non-resident to another non-resident Exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsion of income-tax exemption to Special Undertaking of Unit Trust of India (SUUTI) Income Computation and Disclosure Standards Business of Plying, Hiring or Leasing Goods Carriages Tax Deduction at Source Disallowance of expenditure for non- deduction of tax at source Corporate Social Responsibility (CSR) Applicability to earlier y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears of the registration granted to a trust or institution Levy of Penalty under section 271G by Transfer Pricing Officers Rationalisation of the Definition of International Transaction Anonymous donations under section 115BBC Cancellation of registration of the trust or institution in certain cases Clarification in respect of section 10(23C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act Rationalisation of taxation regime in the case of charitable trusts and institutions Signing and verification of return of income Tax deduction at source from non-exempt payments made under life insurance policy Taxability of advance for transfer of a capital asset Alternate Minimum Tax Characterisation of Income in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Foreign Institutional Investors Roll back provision in Advance Pricing Agreement Scheme Reduction in tax rate on certain dividends received from foreign companies Concessional rate of tax on overseas borrowing Deduction from income from house property Raising the limit of deduction under section 80C Deduction in respect of capita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l expenditure on specified business Extension of the sunset date under section 80-IA for the power sector Investment Allowance to a Manufacturing Company Taxation Regime for Real Estate Investment Trust (REIT) and Infrastructure Investment Trust (Invit) Tax on long-term capital gains on units Long-term Capital Gains on debt oriented Mutual Fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and its qualification as Short-term capital asset Dividend and Income Distribution Tax RATES OF INCOME-TAX - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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