Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of GST paid deposited by the Vendor on...     TaxTMI    Salary income - Taxability of "fringe benefits" or...     TaxTMI    Reopening of assessment under old regime - scope of...     TaxTMI    Liability of tax arising on account of inadvertent...     TaxTMI    Validity of assessment order - Disparity in Returns...     TaxTMI    Rejection of refund claim - Status of the...     TaxTMI    Time Limitation for filing refund claim - Impact of...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Validity of assessment order - Utilization of Input...     TaxTMI    Violation of principles of natural justice - notice...     TaxTMI    Income from Other Sources u/s 56(2) - interest...     TaxTMI    Imposition of GST under the reverse charge...     TaxTMI    Reversal of ITC - The High Court found that certain...     TaxTMI    Detention of goods alongwith penalty - Expired...     TaxTMI    Exemption from GST - Hostel accommodation -...     TaxTMI    Rejection of rectification petition - turnover of...     TaxTMI    AIRs of Duty Drawback - Customs Notification No....     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Insertion of new section 54EE- Capital gain not to be charged on ...

Bill

March 1, 2016

Insertion of new section 54EE- Capital gain not to be charged on investment in units of a specified fund. - to provide exemption from capital gains tax if the capital gains proceeds are invested by an assessee in units of specified fund, as may be notified by the Central Government in this behalf.

View Source

 

← Previous Next →

 

You may also like:

  1. Redemption of units of mutual funds - capital gain or business income - the intention for purchase of mutual funds was only for the purpose of investment and held for...

  2. LTCG - Exemption claimed u/s. 54F - Failure to deposited in capital gain deposit scheme - The appellant sold a property, deposited the sale proceeds in a capital gain...

  3. Amendment of section 47 - any transfer by a unit holder of a capital asset, being a unit or units, held by him in the consolidating plan of a mutual fund scheme, made in...

  4. Correct head of income - interest on FD and gain of sale of mutual funds invested out of unutilized borrowed fund - interest/gains earned by the assessee company during...

  5. Capital Gains - Certain Transactions not regarded as transfer - original fund to the resulting fund - share or unit or interest held by him in the original fund in...

  6. Capital investment - petitioner's unit entitled to get capital investment incentive/subsidy as Category (III) Mega Industrial Unit i.e. loss making, existing and...

  7. Sale of investments - Short term capital gain V/S business income - The assessee has accounted for these investments in shares as capital asset in its books of accounts...

  8. Tax Incentives to International Financial Services Centre - (i) Time limit for exemption on Transfer of assets of the original fund, or its wholly owned SPV to a...

  9. Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not...

  10. No capital gain tax if investment is made in manufacturing SMEs

  11. Deduction claimed u/s 54 - There being no pre–condition u/s 54(1) providing for investment of the long term capital gain in purchase of new house for claiming deduction...

  12. Surplus earned on the sale of plot - ‘capital gain‘ OR ‘business income’ - There is no clause in the partnership deed about making investment in the land and to earn...

  13. Exemption u/s 10(23FB) -Venture Capital Fund [VCF] - investments in Convertible Debenture application money - violation of SEBI (Venture Capital Fund) Regulations -...

  14. Nature of Income – Mutual funds sold - business income or capital gains - units of mutual funds are not freely transferable nor tradable and thus cannot be categorized...

  15. Foreign Investment in units issued by Real Estate Investment Trusts, Infrastructure Investment Trusts and Alternative Investment Funds governed by SEBI regulations - Circular

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST of skill training services
F: ITC under GST
F: Delivery of assessment order
F: typo error in 3B year 18-19
C: Applicability of Notification No. 71/2023 dated 11.03.2024
C: Enabling provisions for import of inputs that are subjected to mandato...
F: Reconciliation of Eway bills
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
H: Levy of penalty - non filling up of Part B of the e-Way Bill - existen...
H: Violation of principles of natural justice - The court observed that w...
H: Rejection of the petitioner’s claim for budgetary support - Violation ...
H: Validity of determination of GST liability (demand) u/s 73(1) - Reject...
H: Blocking the input tax credit against the petitioners - The High Court...
H: Faceless Assessment Center u/s 144-B - territorial jurisdiction - The ...
H: Non-jurisdictional AO proceeding with the assessment - decentralizatio...
H: Deduction u/s 80-O - brandishing newspaper cuttings as proof to show i...
H: Condonation of delay in filing of revised return of income - CBDT reje...
H: Assessment completed u/s 144C against a petitioner/Non-Resident Indian...
H: Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Ap...
H: Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA...
H: Levy of penalties under various sections - The Appellate Tribunal, in ...
H: Application seeking approval u/s 80G(5)(vi) rejected - Assessee is pre...
H: Revision u/s 263 - Bogus LTCG/Share transaction - as per CIT AO failed...
A: Mohit Agarwal Vs. CIT (All)- Appeal of assesse was earlier admitted th...
A: DEPRECIATION ON GOODWILL
A: Deciphering GST Notices: A Comprehensive Guide to Understanding and Re...
F: ITC CLAIMED AFTER DUE DATE
F: INQUIRY BY THE APPELLATE AUTHORITY
N: Extension in Import Period for Yellow Peas under ITC (HS) Code 0713101...
C: Uploading of judicial orders related to insolvency proceedings by Inso...