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TMI Short Notes on various issues

 

  1. Export - Zero Rated supply - Whether amount received from the Foreign Currency (Non-Resident) account or Non-Resident External Account known as FCNR/NRE account maintained by the buyer can be treated as received in convertible foreign exchange for claiming benefit under GST

  2. Export of Services - For claiming exemption from GST or Benefit of Zero Rated supply under GST, whether receipt of consideration / payment in convertible foreign exchange is necessary or mandatory

  3. What is the meaning of Export of Services under GST

  4. Export of Goods - For claiming exemption from GST or Benefit of Zero Rated supply under GST, whether receipt of consideration / payment in convertible foreign exchange is necessary or mandatory

  5. What is the meaning of export of goods under GST

  6. What is the meaning of continuous journey under GST

  7. What is the location of supplier of Goods for determination place of supply of goods under GST / IGST

  8. What is the location of supplier of services for determination place of supply of services under GST / IGST

  9. What is the location of the recipient of services for determination place of supply of services under GST / IGST

  10. Income from other sources - tax on gifts and receipt of any money or immovable property or specified movable property without or inadequate consideration - Scope of Section 56 expended - all categories of assessees shall be taxable - Budget 2017-18 w.e.f. AY 2018-19

  11. Capital Gains - meaning of "adjusted", "cost of improvement" and "cost of acquisition" u/s 55 - reference of 1st day of April, 1981 to be replaced with the 1st day of April, 2001 - Budget 2017-18 w.e.f. AY 2018-19

  12. Exemption from Capital Gains tax u/s 54EC on investments in bonds - specified bonds shall include any other bond as notified by the Central Government in this behalf - Budget 2017-18 w.e.f. AY 2018-19

  13. New section 50CA - the fair market value of such shares determined in the prescribed manner shall be deemed to be the full value of consideration for transfer of share other than quoted share - Budget 2017-18 w.e.f. AY 2018-19

  14. Determination of cost of specified transfers u/s 49 - the transfer of an asset, being the asset held by a trust or an institution in respect of which accreted income 1.6.2016 (Retrospective)

  15. Determination of cost of specified transfers u/s 49 - transfer of land or building under a specified agreement (e.f. Joint Development Agreement (JDA)) - Budget 2017-18 w.e.f. AY 2018-19

  16. Determination of cost of specified transfers u/s 49 - Transfer in casa of Land Pooling Scheme covered under the Andhra Pradesh Capital City Land Pooling Scheme (Formulation and Implementation) Rules, 2015 - Budget 2017-18 w.e.f. AY 2018-19

  17. Determination of cost of specified transfers u/s 49 - in case of any transfer by a unit holder of a capital asset, being a unit or units, held by him in the consolidating plan of a mutual fund scheme - Budget 2017-18 w.e.f. AY 2017-18 (Retrospective)

  18. Determination of cost of specified transfers u/s 49 - in case of conversion of preference shares of a company into equity shares of that company - Budget 2017-18 w.e.f. AY 2018-19

  19. Determination of cost of specified transfers u/s 49 - any transfer in a demerger, of a capital asset, being a share or shares held in an Indian company cost of the previous owner to be taken - Budget 2017-18 w.e.f. AY 2018-19

  20. Mode of computation Capital Gains u/s 48 - Indexed Cost - Cost Inflation Index - reference of 1st day of April, 1981 to be replaced with the 1st day of April, 2001 - Budget 2017-18 w.e.f. AY 2018-19

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