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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Rationalization of provisions relating to assessment and reassessment
  2. Set off of loss in search cases - Amendment in the provisions of section 79A of the Act
  3. Amendment in Faceless Assessment under section 144B of the Act
  4. Faceless Schemes under the Act
  5. Similar amendment is proposed in Section 271C.
  6. Alignment of the provisions relating to Offences and Prosecutions under Chapter XXII of the Act
  7. Cash credits under section 68 of the Act
  8. Amendment in the provisions of section 248 of Income-tax Act and insertion of new section 239A
  9. Withdrawal of exemption under clauses (8), (8A), (8B) and (9) of section 10 of the Income-tax Act, 1961- reg
  10. Withdrawal of concessional rate of taxation on dividend income under section 115BBD
  11. Scheme for taxation of virtual digital assets
  12. Provisions pertaining to bonus stripping and dividend stripping to be made applicable to securities and units
  13. Widening the scope of reporting by producers of cinematograph films or persons engaged in specified activities
  14. TDS on benefit or perquisite of a business or profession
  15. Rationalization of provisions of TDS on sale of immovable property
  16. Rationalization of provisions of section 206AB and 206CCA to widen and deepen tax-base
  17. Facilitating strategic disinvestment of public sector companies
  18. Exemption of amount received for medical treatment and on account of death due to COVID-19
  19. Condition of releasing of annuity to a disabled person
  20. Incentives to National Pension System (NPS) subscribers for state government employees
  21. Tax Incentives to International Financial Services Centre (IFSC)
  22. Rationalization of provisions of the Act to promote the growth of co-operative societies
  23. Extension of date of incorporation for eligible start up for exemption
  24. Extension of the last date for commencement of manufacturing or production, under section 115BAB, from 31.03.2023 to 31.03.2024
  25. Consequence for failure to deduct/collect or payment of tax – Computation of interest
  26. Clarification regarding deduction on payment of interest only on actual payment
  27. Clarification in respect of disallowance under section 14A in absence of any exempt income during an assessment year
  28. Amendments related to successor entity subsequent to business reorganization
  29. Clarification regarding treatment of cess and surcharge
  30. Amendment in section 245MA of the Act related to Dispute Resolution Committee
  31. Litigation management when in an appeal by revenue an identical question of law is pending before jurisdictional High Court or Supreme Court.
  32. Rates of income-tax in respect of income liable to tax for the assessment year 2021-22.
  33. Rates for deduction of income-tax at source during the financial year (FY) 2021-22 from certain incomes other than“Salaries”.
  34. 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 2021-22
  35. Tax Incentives Exemption for LTC Cash Scheme
  36. Incentives for affordable rental housing
  37. Tax incentives for units located in International Financial Services Centre (IFSC)
  38. Issuance of zero coupon bond by infrastructure debt fund
  39. Tax neutral conversion of Urban Cooperative Bank into Banking Company
  40. Facilitating strategic disinvestment of public sector company
  41. Extension of date of sanction of loan for affordable residential house property
  42. Extension of date of incorporation for eligible start up for exemption and for investment in eligible start-up
  43. Removing difficulties faced by taxpayers Increase in safe harbour limit of 10% for home buyers and real estate developers selling such residential units
  44. Relaxation for certain category of senior citizen from filing return of income-tax
  45. Rationalisation of provisions related to Sovereign Wealth Fund (SWF) and Pension Fund (PF)
  46. Addressing mismatch in taxation of income from notified overseas retirement fund
  47. Rationalisation of provisions of Minimum Alternate Tax (MAT)
  48. Exemption of deduction of tax at source on payment of Dividend to business trust in whose hand dividend is exempt
  49. Rationalisation of the provision concerning withholding on payment made to Foreign Institutional Investors (FIIs)
  50. Rationalisation of provisions relating to tax audit in certain cases

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