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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Discontinuation of physical mode of National Savings Certificate ...

Income Tax

April 2, 2016

Discontinuation of physical mode of National Savings Certificate KVP and NSC shall stand discontinued w.e.f. 1-4-2016 - Order-Instruction

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  1. National Savings Certificates (IX-Issue) Rules, 2011 - Ntf. No. [F.No. 1-13/2011-NS-II] Dated: November 29, 2011

  2. National Savings Certificates-IX Issued specified as class of Savings Certificates to which Government Savings Certificates Act, 1959 will apply - Ntf. No. G.S.R....

  3. National Savings Certificates-IX Issued specified as class of Savings Certificates to which Government Savings Certificates Act, 1959 will apply - Ntf. No. G.S.R....

  4. Interest income Interest income on KVP, NSC and Savings Bank Account - accrual basis or receipt basis - The claim of the assessee that it is following receipt basis and...

  5. Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017 - Income-tax (16th Amendment) Rules, 2016

  6. The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016

  7. Existence of HUF - genuineness - The income-tax return of HUF could not be filed due to income being below the taxable limit - the certificate of Post Master with...

  8. Intending to invite deposit from its members - A certificate from Statutory auditor shall be required in prescribed form - Rule 4 of the Companies (Acceptance of...

  9. Refund of 4% of Special additional duty denied (SAD) - revenue shall accept a certificate from CA - no need for insisting on production of audited Balance Sheet and P&L A/c - AT

  10. Appearance of authorised representative before National Company Law Appellate Tribunal - Rule 63 of NCLAT Rules, 2016 as amended

 

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