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TMI Short Notes
Home TMI Notes Bills This  

TMI Short Notes on various issues

 

  1. Section 194A – Interest other than interest on securities
  2. Section 194B - Winnings from lottery or crossword puzzle
  3. Section 194BB - Winnings from horse race
  4. Section 194D – Insurance commission
  5. Section 194G - Commission, etc., on sale of lottery tickets.
  6. Section 194H - Commission or brokerage.
  7. Section 194-I – Rent
  8. Section 194J - Fees for professional or technical services.
  9. Section 194K – Income in respect of units
  10. Section 194LA - Payment of compensation on acquisition of certain immovable property.
  11. Definition of “forest produce” rationalised
  12. Reduction in compliance burden by omission of TCS on sale of specified goods
  13. Amendments proposed in provisions of Block assessment for search and requisition cases under Chapter XIV-B
  14. Non-applicability of Section 271AAB of the Act
  15. Amendments proposed in sections 132 and 132B for rationalising provisions
  16. Time limit to impose penalties rationalised
  17. Clarification regarding commencement date and the end date of the period stayed by the Court
  18. Rationalisation of provisions related to carry forward of losses in case of amalgamation
  19. Rationalisation of transfer pricing provisions for carrying out multi-year arm’s length price determination
  20. Removal of higher TDS/TCS for non-filers of return of income
  21. SOCIO ECONOMIC WELFARE MEASURES - Increase in the limits on the income of the employees for the purpose of calculating perquisites
  22. Deduction under section 80CCD for contributions made to NPS Vatsalya
  23. Exemption to withdrawals by Individuals from National Savings Scheme from taxation
  24. Annual value of the self-occupied property simplified
  25. TAX ADMINISTRATION - Obligation to furnish information in respect of crypto-asset
  26. Increasing time limit available to pass order under section 115VP
  27. Excluding the period such as court stay etc. for calculating time limit to pass an order
  28. Exemption from prosecution for delayed payment of TCS in certain cases
  29. Certain penalties to be imposed by the Assessing Officer
  30. Removing date restrictions on framing the schemes in certain cases
  31. Extending the processing period of application seeking immunity from penalty and prosecution
  32. Extending the time-limit to file the updated return
  33. Extension of exemption to Specified Undertaking of Unit Trust of India (SUUTI)
  34. AMENDMENTS TO THE CUSTOMS ACT, 1962
  35. AMENDMENTS TO THE CUSTOMS TARIFF ACT, 1975
  36. AMENDMENTS TO DUTY RATES IN FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
  37. OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN NOTIFICATIONS
  38. AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS (AIDC)
  39. SOCIAL WELFARE SURCHARGE (SWS)
  40. Review of Customs duty Exemptions
  41. Changes to IGCR (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2017
  42. Amendments in Central Excise Act, 1944.
  43. Retrospective Exemptions in Service Tax
  44. AMENDMENTS IN GOODS AND SERVICES TAX
  45. Rates of income-tax in respect of income liable to tax for the assessment year 2024-25.
  46. Rates for deduction of income-tax at source during the financial year (FY) 2024-25 from certain incomes other than “Salaries”.
  47. Rates for deduction of income-tax at source from “Salaries”, computation of “advance tax” and charging of income-tax in special cases during the FY 2024-25 (Assessment Year 2025-26).
  48. Individual, HUF, association of persons, body of individuals, artificial juridical person. [Rates for deduction of income-tax at source (TDS) from “Salaries”, computation of “advance tax” during the FY 2024-25 (Assessment Year 2025-26)]
  49. Co-operative Societies [Computation of “advance tax” and charging of income-tax in special cases during the FY 2024-25 (Assessment Year 2025-26).]
  50. Firms [Computation of “advance tax” and charging of income-tax in special cases during the FY 2024-25 (Assessment Year 2025-26).]

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