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TMI Short Notes
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TMI Short Notes on various issues

 

  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]
  2. TDS - Rates for deduction of income-tax at source during the financial year (FY) 2023- 24 from certain incomes other than “Salaries”.
  3. Rate of TDS on Salaries and Computation of Income for Advance Tax for FY 2023-24 / Assessment Year 2024-25
  4. Rate of Income Tax - Individual, HUF, association of persons, body of individuals, artificial juridical person for the FY 2023-24 i.e. AY 2024-25
  5. Co-operative Societies - Rate of Income Tax
  6. Firms – Rate of Income Tax on Firms / Partnership Firm
  7. Local authorities - Rate of Income Tax
  8. Companies – Rate of Income Tax / Corporate Tax
  9. Income Tax - Rebate under section 87A
  10. AMENDMENTS IN THE CGST ACT, 2017 and IGST Act, 2017
  11. AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001
  12. AMENDMENTS TO THE CUSTOMS ACT, 1962
  13. Decriminalisation of section 276A of the Act
  14. Extension of exemption to Specified Undertaking of Unit Trust of India (SUUTI) and providing for alternative mechanism for vacation of office of the Administrator.
  15. Omission of certain redundant provisions of the Act
  16. Set off and withholding of refunds in certain cases
  17. Removal of certain funds from section 80G
  18. Denial of exemption where return of income is not furnished within time
  19. Alignment of the time limit for furnishing the form for accumulation of income and tax audit report
  20. Trusts or institutions not filing the application in certain cases
  21. Specified violations under section 12AB and fifteenth proviso to clause (23C) of section 10
  22. Combining provisional and regular registration in some cases
  23. Omission of redundant provisions related to roll back of exemption
  24. Treatment of donation to other trusts:
  25. Rationalisation of the provisions of Charitable Trust and Institutions
  26. Providing clarity on benefits and perquisites in cash
  27. Non-Banking Financial Company (NBFC) categorization
  28. Specifying time limit for bringing consideration against export proceeds into India
  29. Rationalization of provisions related to the valuation of residential accommodation provided to employees
  30. Bringing the non-resident investors within the ambit of section 56(2)(viib) to eliminate the possibility of tax avoidance
  31. Clarification regarding advance tax while filing Updated Return
  32. Relief from special provision for higher rate of TDS/TCS for non-filers of income-tax returns
  33. Facilitating TDS credit for income already disclosed in the return of income of past year
  34. TDS on payment of accumulated balance due to an employee
  35. Tax treaty relief at the time of TDS under section 196A of the Act
  36. Excluding non-banking financial companies (NBFC) from restriction on interest deductibility
  37. Amendments in consequence to new provisions of TDS
  38. Penalty for furnishing inaccurate statement of financial transaction or reportable account
  39. Provisions relating to reassessment proceedings
  40. Modification of directions related to faceless schemes and e-proceedings
  41. Alignment of timeline provisions under section 153 of the Act
  42. Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act)
  43. Provisions related to business reorganisation
  44. Assistance to authorised officer during search and seizure
  45. Rationalisation of Appeals to the Appellate Tribunal
  46. Reducing the time provided for furnishing TP report
  47. Introduction of the authority of Joint Commissioner (Appeals)
  48. Extension of time for disposing pending rectification applications by Interim Board for Settlement
  49. Defining the cost of acquisition in case of certain assets for computing capital gains
  50. Prevention of double deduction claimed on interest on borrowed capital for acquiring, renewing or reconstructing a property

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