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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Specified violations under section 12AB and fifteenth proviso to clause (23C) of section 10
  2. Combining provisional and regular registration in some cases
  3. Omission of redundant provisions related to roll back of exemption
  4. Treatment of donation to other trusts:
  5. Rationalisation of the provisions of Charitable Trust and Institutions
  6. Providing clarity on benefits and perquisites in cash
  7. Non-Banking Financial Company (NBFC) categorization
  8. Specifying time limit for bringing consideration against export proceeds into India
  9. Rationalization of provisions related to the valuation of residential accommodation provided to employees
  10. Bringing the non-resident investors within the ambit of section 56(2)(viib) to eliminate the possibility of tax avoidance
  11. Clarification regarding advance tax while filing Updated Return
  12. Relief from special provision for higher rate of TDS/TCS for non-filers of income-tax returns
  13. Facilitating TDS credit for income already disclosed in the return of income of past year
  14. TDS on payment of accumulated balance due to an employee
  15. Tax treaty relief at the time of TDS under section 196A of the Act
  16. Excluding non-banking financial companies (NBFC) from restriction on interest deductibility
  17. Amendments in consequence to new provisions of TDS
  18. Penalty for furnishing inaccurate statement of financial transaction or reportable account
  19. Provisions relating to reassessment proceedings
  20. Modification of directions related to faceless schemes and e-proceedings
  21. Alignment of timeline provisions under section 153 of the Act
  22. Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act)
  23. Provisions related to business reorganisation
  24. Assistance to authorised officer during search and seizure
  25. Rationalisation of Appeals to the Appellate Tribunal
  26. Reducing the time provided for furnishing TP report
  27. Introduction of the authority of Joint Commissioner (Appeals)
  28. Extension of time for disposing pending rectification applications by Interim Board for Settlement
  29. Defining the cost of acquisition in case of certain assets for computing capital gains
  30. Prevention of double deduction claimed on interest on borrowed capital for acquiring, renewing or reconstructing a property
  31. Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC
  32. Rationalisation of exempt income under life insurance policies
  33. Preventing permanent deferral of taxes through undervaluation of inventory
  34. Special provision for taxation of capital gains in case of Market Linked Debentures
  35. Limiting the roll over benefit claimed under section 54 and section 54F
  36. Increasing rate of TCS of certain remittances
    1 Comment
  37. TDS and taxability on net winnings from online games
  38. Preventing misuse of presumptive schemes under section 44BB and section 44BBB
  39. Removal of exemption from TDS on payment of interest on listed debentures to a resident
  40. Tax avoidance through distribution by business trusts to its unit holders
  41. Removal of exemption of news agency under clause (22B) of section 10
  42. Extending deeming provision under section 9 to gift to not-ordinarily resident
  43. Extending the scope for deduction of tax at source to lower or nil rate
  44. Increasing threshold limits for presumptive taxation schemes
  45. Ease in claiming deduction on amortization of preliminary expenditure
  46. 15% concessional tax to promote new manufacturing co-operative society
  47. Facilitating certain strategic disinvestment
  48. Exemption to development authorities etc.
  49. Tax Incentives to International Financial Services Centre
  50. Conversion of Gold to Electronic Gold Receipt and vice versa

....7........

 

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