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CORPORATE TAXATION - BUDGET 2015

Income Tax - Direct Tax Code - DTC - By: - CS Swati Dodhi - Dated:- 2-3-2015 Last Replied Date:- 30-12-1899 - CORPORATE TAXATION Rationalising the provisions of section 115JB It is proposed to amend the provisions of section 115JB so as to provide t .....

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T and the profit corresponding to such income shall be reduced from the book profit. The expenditures, if any, debited to the profit loss account, corresponding to such income (which is being proposed to be excluded from the MAT liability) are also p .....

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le), accruing or arising to an assessee being a Foreign Institutional Investor which has invested in such securities in accordance with the regulations made under the Securities and Exchange Board of India Act,1992, if any such amount is credited to .....

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ble to the above income. These amendments will take effect from April 1, 2016. Deduction for employment of new workmen The existing provisions contained in section 80JJAA of the Act, inter alia, provide for deduction to an Indian company, deriving .....

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the assessment year relevant to the previous year in which such employment is provided. Clause (a) of sub-section (2), inter alia, provides that no deduction under sub-section (1) shall be available if the factory is hived off or transferred from ano .....

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ing the previous year. It is proposed to amend the section so as to extend the benefit to all assessees having manufacturing units rather than restricting it to corporate assessees only. Further, in order to enable the smaller units to claim this in .....

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