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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Voluntary Contributions for the renovation and repair of temples, mosques, gurudwaras, churches etc notified under clause (b) of sub-section (2) of section 80G
  2. Taxation of certain income of the trusts or institutions under both the regimes at special rate
  3. Providing clarity on taxation in certain circumstances
  4. The provisions of section 115TD to apply to any trust or institution under the first regime.
  5. Bringing consistency in the provisions relating to payment to specified person
  6. Bringing consistency in the provisions of two exemption the regimes
  7. Reference to the Principal Commissioner or Commissioner (PCIT/CIT) for the cancellation of registration/approval
  8. Penalty for passing on unreasonable benefits to trustee or specified persons
  9. Amendment in the provisions of section 179 of the Act
  10. Rationalization of the provisions of sections 271AAB, 271AAC and 271AAD of the Act
  11. Rationalization of provisions relating to assessment and reassessment
  12. Set off of loss in search cases - Amendment in the provisions of section 79A of the Act
  13. Amendment in Faceless Assessment under section 144B of the Act
  14. Faceless Schemes under the Act
  15. Similar amendment is proposed in Section 271C.
  16. Alignment of the provisions relating to Offences and Prosecutions under Chapter XXII of the Act
  17. Cash credits under section 68 of the Act
  18. Amendment in the provisions of section 248 of Income-tax Act and insertion of new section 239A
  19. Withdrawal of exemption under clauses (8), (8A), (8B) and (9) of section 10 of the Income-tax Act, 1961- reg
  20. Withdrawal of concessional rate of taxation on dividend income under section 115BBD
  21. Scheme for taxation of virtual digital assets
  22. Provisions pertaining to bonus stripping and dividend stripping to be made applicable to securities and units
  23. Widening the scope of reporting by producers of cinematograph films or persons engaged in specified activities
  24. TDS on benefit or perquisite of a business or profession
  25. Rationalization of provisions of TDS on sale of immovable property
  26. Rationalization of provisions of section 206AB and 206CCA to widen and deepen tax-base
  27. Facilitating strategic disinvestment of public sector companies
  28. Exemption of amount received for medical treatment and on account of death due to COVID-19
  29. Condition of releasing of annuity to a disabled person
  30. Incentives to National Pension System (NPS) subscribers for state government employees
  31. Tax Incentives to International Financial Services Centre (IFSC)
  32. Rationalization of provisions of the Act to promote the growth of co-operative societies
  33. Extension of date of incorporation for eligible start up for exemption
  34. Extension of the last date for commencement of manufacturing or production, under section 115BAB, from 31.03.2023 to 31.03.2024
  35. Consequence for failure to deduct/collect or payment of tax – Computation of interest
  36. Clarification regarding deduction on payment of interest only on actual payment
  37. Clarification in respect of disallowance under section 14A in absence of any exempt income during an assessment year
  38. Amendments related to successor entity subsequent to business reorganization
  39. Clarification regarding treatment of cess and surcharge
  40. Amendment in section 245MA of the Act related to Dispute Resolution Committee
  41. Litigation management when in an appeal by revenue an identical question of law is pending before jurisdictional High Court or Supreme Court.
  42. Rates of income-tax in respect of income liable to tax for the assessment year 2021-22.
  43. Rates for deduction of income-tax at source during the financial year (FY) 2021-22 from certain incomes other than“Salaries”.
  44. 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
  45. Tax Incentives Exemption for LTC Cash Scheme
  46. Incentives for affordable rental housing
  47. Tax incentives for units located in International Financial Services Centre (IFSC)
  48. Issuance of zero coupon bond by infrastructure debt fund
  49. Tax neutral conversion of Urban Cooperative Bank into Banking Company
  50. Facilitating strategic disinvestment of public sector company

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