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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Reduction of Goodwill from block of assets to be considered as ‘transfer’
  2. Income-tax authorities for the purposes of section 133A of the Act
  3. Amendment in the provisions of section 119 of Income-tax Act
  4. Amendment in the provisions of section 263 of the Act
  5. Amendment to sub-section (1A) of section 35
  6. Consequential Amendments
  7. Clarifying that application will be allowed only when its actually paid
  8. Voluntary Contributions for the renovation and repair of temples, mosques, gurudwaras, churches etc notified under clause (b) of sub-section (2) of section 80G
  9. Taxation of certain income of the trusts or institutions under both the regimes at special rate
  10. Providing clarity on taxation in certain circumstances
  11. The provisions of section 115TD to apply to any trust or institution under the first regime.
  12. Bringing consistency in the provisions relating to payment to specified person
  13. Bringing consistency in the provisions of two exemption the regimes
  14. Reference to the Principal Commissioner or Commissioner (PCIT/CIT) for the cancellation of registration/approval
  15. Penalty for passing on unreasonable benefits to trustee or specified persons
  16. Amendment in the provisions of section 179 of the Act
  17. Rationalization of the provisions of sections 271AAB, 271AAC and 271AAD of the Act
  18. Rationalization of provisions relating to assessment and reassessment
  19. Set off of loss in search cases - Amendment in the provisions of section 79A of the Act
  20. Amendment in Faceless Assessment under section 144B of the Act
  21. Faceless Schemes under the Act
  22. Similar amendment is proposed in Section 271C.
  23. Alignment of the provisions relating to Offences and Prosecutions under Chapter XXII of the Act
  24. Cash credits under section 68 of the Act
  25. Amendment in the provisions of section 248 of Income-tax Act and insertion of new section 239A
  26. Withdrawal of exemption under clauses (8), (8A), (8B) and (9) of section 10 of the Income-tax Act, 1961- reg
  27. Withdrawal of concessional rate of taxation on dividend income under section 115BBD
  28. Scheme for taxation of virtual digital assets
  29. Provisions pertaining to bonus stripping and dividend stripping to be made applicable to securities and units
  30. Widening the scope of reporting by producers of cinematograph films or persons engaged in specified activities
  31. TDS on benefit or perquisite of a business or profession
  32. Rationalization of provisions of TDS on sale of immovable property
  33. Rationalization of provisions of section 206AB and 206CCA to widen and deepen tax-base
  34. Facilitating strategic disinvestment of public sector companies
  35. Exemption of amount received for medical treatment and on account of death due to COVID-19
  36. Condition of releasing of annuity to a disabled person
  37. Incentives to National Pension System (NPS) subscribers for state government employees
  38. Tax Incentives to International Financial Services Centre (IFSC)
  39. Rationalization of provisions of the Act to promote the growth of co-operative societies
  40. Extension of date of incorporation for eligible start up for exemption
  41. Extension of the last date for commencement of manufacturing or production, under section 115BAB, from 31.03.2023 to 31.03.2024
  42. Consequence for failure to deduct/collect or payment of tax – Computation of interest
  43. Clarification regarding deduction on payment of interest only on actual payment
  44. Clarification in respect of disallowance under section 14A in absence of any exempt income during an assessment year
  45. Amendments related to successor entity subsequent to business reorganization
  46. Clarification regarding treatment of cess and surcharge
  47. Amendment in section 245MA of the Act related to Dispute Resolution Committee
  48. Litigation management when in an appeal by revenue an identical question of law is pending before jurisdictional High Court or Supreme Court.
  49. Rates of income-tax in respect of income liable to tax for the assessment year 2021-22.
  50. Rates for deduction of income-tax at source during the financial year (FY) 2021-22 from certain incomes other than“Salaries”.

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