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MEMORANDUM FINANCE (No.2) BILL, 2019

 

  1. Rates for deduction of income-tax at source from “Salaries”, computation of “advance tax” and charging of income-tax in special cases during the financial year 2019-20.
  2. Rate of Tax for TDS / Advance Tax -  Individual, Hindu undivided family, association of persons, body of individuals, artificial juridical person.
  3. Rate of Tax for TDS / Advance Tax -  Co-operative Societies
  4. Rate of Tax for TDS / Advance Tax -  Firms
  5. Rate of Tax for TDS / Advance Tax -  Local authorities
  6. Rate of Tax for TDS / Advance Tax -  Companies
  7. WIDENING AND DEEPENDING OF TAX BASE - Tax Deduction at Source (TDS) on payment by Individual/HUF to contractors and professionals
  8. TDS at the time of purchase of immovable property
  9. Deemed accrual of gift made to a person outside India
  10. Mandatory furnishing of return of income by certain persons
  11. Inter-changeability of PAN & Aadhaar and mandatory quoting in prescribed transactions.
  12. Consequence of not linking PAN with Aadhaar
  13. Widening the scope of Statement of Financial Transactions (SFT)
  14. MEASURES FOR PROMOTING LESS CASH ECONOMY - Prescription of electronic mode of payments
  15. TDS on cash withdrawal to discourage cash transactions
  16. Mandating acceptance of payments through prescribed electronic modes
  17. TAX INCENTIVES - Incentives to International Financial Services Centre (IFSC):
  18. Incentives to Non-Banking Finance Companies (NBFCs)
  19. Relaxation in conditions of special taxation regime for offshore funds
  20. Tax incentive for electric vehicles
  21. Exemption of interest income of a non-resident arising from borrowings by way of issue of Rupee Denominated Bonds referred to under section 194LC
  22. Tax incentive for affordable housing
  23. Incentives to National Pension System (NPS) subscribers
  24. Incentives for start-ups
  25. Incentives for Category II Alternative Investment Fund (AIF)
  26. FACILITATING RESOLUTION OF DISTRESSED COMPANIES - Measures for resolution of distressed companies
  27. Prescription of exemption from deeming of fair market value of shares for certain transactions
  28. IMPROVING EFFECTIVENESS OF TAX ADMINISTRATION - Online filing of application seeking determination of tax to be deducted at source on payment to non-residents
  29. Electronic filing of statement of transactions on which tax has not been deducted
  30. STRENGTHENING ANTI-ABUSE MEASURES - Tax on income distributed to shareholder in case of listed companies
  31. Cancellation of registration of the Trust or Institution
  32. REMOVING DIFFICULTIES FACED BY TAX PAYERS - Facilitating demerger of Ind-AS compliant companies
  33. Relaxing the provisions of sections 201 and 40 of the Act in case of payments to non-residents
  34. Clarification with regard to power of the Assessing Officer in respect of modified return of income filed in pursuance to signing of the Advance Pricing Agreement (APA)
  35. Clarification with regard to provisions of secondary adjustment and giving an option to assessee to make one-time payment
  36. Concessional rate of Short-term Capital Gains (STCG) tax to certain equity-oriented fund of funds.
  37. Provide for pass through of losses in cases of Category I and Category II Alternative Investment Fund (AIF)
  38. Provision of credit of relief provided under section 89
  39. TDS on non exempt portion of life insurance pay-out on net basis.
  40. Clarification regarding definition of the “accounting year” in section 286 of the Act
  41. Rationalisations of provisions relating to maintenance, keeping and furnishing of information and documents by certain persons
  42. Compliance with the notification of exemption issued under section 56(2)(viib)
  43. Consequential amendment to section 56
  44. Rationalisation of penalty provisions relating to under-reported income
  45. Rationalisation of the provisions of section 276CC
  46. Rationalisation of provision relating recovery of tax in pursuance of agreements with foreign countries
  47. Rationalisation of provisions relating to claim of refund.
  48. Rationalisation of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  49. Rationalisation of the Income Declaration Scheme, 2016
  50. Rationalisation of provisions relating to STT
  51. Rationalizing the provisions of the Prohibition of Benami Property Transactions Act
  52. Extension of tax concession to The Special Undertaking of the Unit Trust of India (SUUTI)
  53. Amendments in Customs - FINANCE (No.2) BILL, 2019
  54. AMENDMENTS IN THE CUSTOMS ACT, 1962 - FINANCE (No.2) BILL, 2019
  55. AMENDMENTS IN THE CUSTOMS TARIFF ACT, 1975 - FINANCE (No.2) BILL, 2019
  56. AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975  - FINANCE (No.2) BILL, 2019
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  57. PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES AND CLARIFICATORY AMENDMENTS IN RESPECTIVE NOTIFICATIONS - FINANCE (No.2) BILL, 2019
  58. PROPOSALS INVOLVING CHANGES IN EXPORT DUTY RATES - FINANCE (No.2) BILL, 2019
  59. AMENDMENT IN THE SIXTH SCHEDULE TO THE FINANCE ACT, 2018 - Customs - FINANCE (No.2) BILL, 2019
  60. Effective change in rate of Road and Infrastructure Cess on Petrol and Diesel - FINANCE (No.2) BILL, 2019
  61. RETROSPECTIVE AMENDMENTS OF RATE NOTIFICATIONS - Customs - FINANCE (No.2) BILL, 2019
  62. Miscellaneous changes in Customs - FINANCE (No.2) BILL, 2019
  63. Amendments in Excise - FINANCE (No.2) BILL, 2019
  64. AMENDMENTS IN THE FOURTH SCHEDULE TO THE CENTRAL EXCISE ACT, 1944 - FINANCE (No.2) BILL, 2019
  65. PROPOSALS INVOLVING CHANGE IN EXCISE DUTY RATES THROUGH NOTIFICATIONS - FINANCE (No.2) BILL, 2019
  66. AMENDMENT IN THE EIGHTH SCHEDULE TO THE FINANCE ACT, 2002 - FINANCE (No.2) BILL, 2019
  67. AMENDMENT IN THE SIXTH SCHEDULE TO THE FINANCE ACT, 2018 - FINANCE (No.2) BILL, 2019
  68. Effective change in rate of Special Additional Excise Duty and Road and Infrastructure Cess on Petrol and Diesel - FINANCE (No.2) BILL, 2019
  69. SERVICE TAX - FINANCE (No.2) BILL, 2019
  70. Sabka Vishwas Legacy Dispute Resolution Scheme - FINANCE (No.2) BILL, 2019
  71. Goods and Services Tax - FINANCE (No.2) BILL, 2019
  72. AMENDMENTS IN THE CGST ACT, 2017 - FINANCE (No.2) BILL, 2019
  73. AMENDMENTS IN THE IGST ACT, 2017 - FINANCE (No.2) BILL, 2019
  74. Retrospective Amendments of GST rate notifications - FINANCE (No.2) BILL, 2019

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