Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The High Court quashed penalty u/s E-Way Bill...     TaxTMI    The case involves a challenge to the extension of...     TaxTMI    The ITAT Ahmedabad addressed the validity of an...     TaxTMI    The Gujarat High Court held that the applicant, as...     TaxTMI    The ITAT Delhi considered the validity of a...     TaxTMI    The notification u/s 3 & 5 of CGST Act and u/s 3 of...     TaxTMI    The Authority for Advance Ruling, Tamil Nadu...     TaxTMI    The Authority for Advance Ruling determined that...     TaxTMI    The ITAT Jodhpur allowed admission of additional...     TaxTMI    The Authority for Advance Ruling, Tamil Nadu...     TaxTMI    The Advance Ruling Authority in Tamil Nadu...     TaxTMI    The case concerns the liability of an exporter to...     TaxTMI    The Income-tax (Sixth Amendment) Rules, 2024,...     TaxTMI    The Ministry of Finance, Department of Revenue, u/s...     TaxTMI    The Instruction issued by the Government of India...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Companies – Rate of Income Tax / Corporate Tax & surcharge shall ...

Notes     Income Tax

February 6, 2023

Companies – Rate of Income Tax / Corporate Tax & surcharge shall be the same as for FY 2022-23. Amendment has been with regard to marginal relief, where such marginal relief id due to HEC shall not be available. And Surcharge rate on taxpayer u/s 115BBJ in case of online gaming shall be depends on the status of such taxpayer.

View Source

 

← Previous Next →

 

You may also like:

  1. RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the...

  2. Firms – Rate of Income Tax on Firms / Partnership Firm will continue to be the same as that specified for FY 2022-23

  3. Local authorities - Rate of Income Tax will continue to be the same as that specified for the FY 2022-23.

  4. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

  5. Income-tax (Twelfth Amendment) Rules, 2022. - Notification

  6. Budget 2022-23 - AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

  7. Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification

  8. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

  9. Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,...

  10. Allowability of Education cess paid - in the Finance Bill, 2022 introduced in the Parliament an amendment to Section 40 was proposed by insertion of Explanation 3 with...

  11. Companies (Incorporation) Second Amendment Rules, 2022 - Form INC-9 substituted - Notification

  12. Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical...

  13. Refund of excess Dividend Distribution Tax - additional income tax payable by the domestic company shall be at the rate mentioned in section 115-O of the Act and not at...

  14. Applicability of surcharge and cess on DTAA rate of tax - as per DTAA between India and Netherlands, the income tax including surcharge shall not exceed 10% - A.O....

  15. Co-operative Societies - Rate of Income Tax - For normal provision same rate of tax and surcharge as applicable will continue and for computation of tax under sec 115BAD...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: PRIVATE CHARITABLE TRUST
F: RECOVERING GST PAID AT HIGHER RATE
H: Classification of goods clarified by AAR - Sleeping Bag Mk4 large fall...
H: Refund claim allowed as the test of unjust enrichment passed. Interest...
H: CESTAT rules in favor of appellant in Customs Act case. Permit for pas...
H: Wrongful utilization of CENVAT Credit under Reverse Charge Mechanism d...
F: Notice received Service tax on labour supply
F: Credit note issued but not amended in GSTR1 return accordingly
F: Registration
F: Repair and Maintenance Input in case of Immovable property given on rent
F: ITC Disallowed Under 16(4)
A: Understanding the Rights, Duties, and Liabilities of a Director in a C...
N: Income-tax (Sixth Amendment) Rules, 2024 - Form No. 27Q amended. New i...
A: SEAT OF ARBITRATION IS TO BE BASE OF CONNECTION WITH ARBITRAITON PROCE...
A: Proper Officer has to mandatorily disclose the reasons for the rejecti...
A: Unutilized VAT Credit is allowed to be transitioned under the GST regime
H: Liability to pay GST excluded in contract; contractor cannot claim add...
H: Margin Scheme not applicable for scrap items like Iron, Lead Acid Batt...
H: GST applicable only on supervision fee, not on material/labor cost.
H: Impugned show cause notice lacked essential details for hearing. Court...
H: Penalty u/s 129(3) of UP GST Act not justified for technical error in ...
H: Cancellation of petitioner's registration due to non-existent firm wit...
H: Fraudulent availing of Input Tax Credit under sections 132(1)(b) & (c)...
H: Condonation of delay in filing appeal u/s 107 of UPGST Act - Departmen...
H: Levy of penalty on transportation of goods - petitioner's right to hea...
H: Levy of penalty u/s 270A - Immunity granted as under-reporting/misrepo...
H: Seeking direction for processing Revised Return u/s 170-A, petitioner ...
C: Guidelines for initiation of recovery proceedings before 3 months from...
N: Amendment in Notification G.O.(P) No.66/2024/TD. dated 16th April, 2024
F: GST ON POST SUPPLY DISCOUNT