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TMI Short Notes
Home TMI Notes Income Tax This  

TMI Short Notes on various issues

 

  1. Addition u/s 69A - ambit of the word "owner" and "valuable article" for the purpose of additions as Unexplained money, etc
  2. Role and Responsibilities of Reporting Entities under PMLA
  3. Reporting Entity under Prevention of Money Laundering Act, 2002 (PMLA)
  4. Pharmaceutical companies’ gifting freebies to doctors, etc. - whether Allowable Business expenditure under Section 37(1)?
  5. Impact of belated deposit of employees’ contribution towards the EPF and ESI under Income Tax
  6. RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals]
  7. TDS - Rates for deduction of income-tax at source during the financial year (FY) 2023- 24 from certain incomes other than “Salaries”.
  8. Rate of TDS on Salaries and Computation of Income for Advance Tax for FY 2023-24 / Assessment Year 2024-25
  9. Rate of Income Tax - Individual, HUF, association of persons, body of individuals, artificial juridical person for the FY 2023-24 i.e. AY 2024-25
  10. Co-operative Societies - Rate of Income Tax
  11. Firms – Rate of Income Tax on Firms / Partnership Firm
  12. Local authorities - Rate of Income Tax
  13. Companies – Rate of Income Tax / Corporate Tax
  14. Income Tax - Rebate under section 87A
  15. AMENDMENTS IN THE CGST ACT, 2017 and IGST Act, 2017
  16. AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001
  17. AMENDMENTS TO THE CUSTOMS ACT, 1962
  18. Decriminalisation of section 276A of the Act
  19. Extension of exemption to Specified Undertaking of Unit Trust of India (SUUTI) and providing for alternative mechanism for vacation of office of the Administrator.
  20. Omission of certain redundant provisions of the Act
  21. Set off and withholding of refunds in certain cases
  22. Removal of certain funds from section 80G
  23. Denial of exemption where return of income is not furnished within time
  24. Alignment of the time limit for furnishing the form for accumulation of income and tax audit report
  25. Trusts or institutions not filing the application in certain cases
  26. Specified violations under section 12AB and fifteenth proviso to clause (23C) of section 10
  27. Combining provisional and regular registration in some cases
  28. Omission of redundant provisions related to roll back of exemption
  29. Treatment of donation to other trusts:
  30. Rationalisation of the provisions of Charitable Trust and Institutions
  31. Providing clarity on benefits and perquisites in cash
  32. Non-Banking Financial Company (NBFC) categorization
  33. Specifying time limit for bringing consideration against export proceeds into India
  34. Rationalization of provisions related to the valuation of residential accommodation provided to employees
  35. Bringing the non-resident investors within the ambit of section 56(2)(viib) to eliminate the possibility of tax avoidance
  36. Clarification regarding advance tax while filing Updated Return
  37. Relief from special provision for higher rate of TDS/TCS for non-filers of income-tax returns
  38. Facilitating TDS credit for income already disclosed in the return of income of past year
  39. TDS on payment of accumulated balance due to an employee
  40. Tax treaty relief at the time of TDS under section 196A of the Act
  41. Excluding non-banking financial companies (NBFC) from restriction on interest deductibility
  42. Amendments in consequence to new provisions of TDS
  43. Penalty for furnishing inaccurate statement of financial transaction or reportable account
  44. Provisions relating to reassessment proceedings
  45. Modification of directions related to faceless schemes and e-proceedings
  46. Alignment of timeline provisions under section 153 of the Act
  47. Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act)
  48. Provisions related to business reorganisation
  49. Assistance to authorised officer during search and seizure
  50. Rationalisation of Appeals to the Appellate Tribunal

....7........

 

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