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Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions cannot be invoked and applied in the present factual controversy. - HC    *    Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on - The authorities below have committed an error of law and when the tax imposed has already been paid by the appellant, the penalty and interest is therefore not required to be liable to be paid by the appellant. - HC    *    Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant did not satisfy the requirements for claiming deductions, disallowance has to consequently follow. - HC    *    Donation paid to political party - deduction u/s 80GGC - All the documents indicate that JOGO party is unrecognized registered political party u/s 29A of the Representation of People Act, 1951. The contribution return in form No. 24A filed with Election Commission of India, indicate the name and address of donor details - Deduction allowed - Tri    *    Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality but the test will be actual user of the premises by the assessee during the relevant period. - Tri    *    Cenvat credit on water treatment plant    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity for offering the tax on sale of brands as LTCG. There is no merit in CIT’s observation for treating the same as business income. - Tri    *    Duty drawback    *    MEIS procedure for export    *    Subcontract Manufacturing by 100% EOU for a Main contractor (Outside India) who is in contract with an Indian Brand Owner for supply of Ready Made garments    *    CENVAT CREDIT    *    After GST - Machinery booking on commission    *    New Issue / query = Export against the INR Purchase Order    *    Where supply of goods without transfer to title has to be treated as service, whether on importation of such goods i.e. deemed services, customs duty and GST would be levied simultaneously?    *    First stage dealer    *    determination of assessable value for job work transaction    *    Cabinet approves Agreement and the Protocol between India and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion    *    Appointment of Common Adjudicating Authority by DGRI    *    Boarding and Rummaging of vessels, aircrafts and vehicles
FEMA
Home Acts & Rules FEMA Rule FOREIGN CONTRIBUTION (REGULATION) RULES, 2011

FOREIGN CONTRIBUTION (REGULATION) RULES, 2011

 
Rule 1 : Short title and commencement.
Rule 2 : Definitions.
Rule 3 : Guidelines for declaration of an organisation to be of a political nature, not being a political party.
Rule 4 : Speculative activities.
Rule 5 : Administrative expenses.
Rule 6 : Intimation of receiving foreign contribution from relatives.
Rule 6A : When articles gifted for personal use do not amount to foreign contribution.
Rule 7 : Receiving foreign hospitality by specified categories of persons.-
Rule 8 : Action in respect of article, currency or security received in contravention of the Act.
Rule 9 : Application for obtaining ‘registration’ or ‘prior permission’ to receive foreign contribution.
Rule 10 : Validity of certificate.
Rule 11 : Maintenance of accounts
Rule 12 : Renewal of registration certificate.
Rule 13 : Declaration of receipt of foreign contribution
Rule 14 : Extent of amount that can be utilised in case of suspension of the certificate of registration.
Rule 15 : Custody of foreign contribution in respect of a person whose certificate has been cancelled.
Rule 16 : Reporting by banks of receipt of foreign contribution.
Rule 17 : Intimation of foreign contribution by the recipient.
Rule 17A : Change of designated bank account, name, address, aims, objectives or Key members of the association
Rule 18 : Foreign contribution received by a candidate for election.
Rule 19 : Limit to which a judicial officer, not below the rank of an Assistant Sessions Judge may make adjudication or order confiscation.
Rule 20 : Revision.
Rule 21 : Compounding of offence.
Rule 22 : Returns by the Investigating Agency to the Central Government.
Rule 23 : Authority to whom an application or intimation to be sent.
Rule 24 : Procedure for transferring foreign contribution to any unregistered person.
 
 
 
 
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