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Highlights / Annotations / Catch Notes For March of 2016

Home Highlights March March 2016 Year 2016

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Showing 601 to 650 of 657 Records

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March 1, 2016 Act Rules Bill

Amendment of section 139. - It is also proposed to omit clause (aa) of the Explanation to subsection (9) of said section to provide that a return which is otherwise......
March 1, 2016 Act Rules Bill

Amendment of section 139. - Belated Return and Revised Return - Reference to Section 142(1) removed e.g. Any person who has not furnished a return within the time......
March 1, 2016 Act Rules Bill

Amendment of section 133C. - power to call for information by prescribed income tax authority - the information and documents so obtained by the prescribed income-tax......
March 1, 2016 Act Rules Bill

Amendment of section 124. - jurisdiction of Assessing Officers - in a case where a search is initiated under section 132 or books of account, other documents or any......
March 1, 2016 Act Rules Bill

Amendment of section 119. - instructions to subordinate authorities - It is proposed to make a reference to section 270A in the said clause (a) of sub-section (2) of......
March 1, 2016 Act Rules Bill

Amendment of section 115UA. - any distributed income from a business trust received by a unit holder which is of the same nature as dividend referred to in sub-section......
March 1, 2016 Act Rules Bill

Insertion of new Chapter XII-EB - Tax on accreted income-Interest payable for non-payment of tax by trust or institution - When trust or institution is deemed to be......
March 1, 2016 Act Rules Bill

Insertion of new section 115TCA - Tax on income from securitisation trusts. - any income accruing or arising to, or received by, a person, being an investor of a......
March 1, 2016 Act Rules Bill

Amendment of section 115TC. - securitisation trust to be assessee in default.- proposed to amend serious destination and terms
March 1, 2016 Act Rules Bill

Amendment of section 115TA. - tax on distributed income to investors - nothing contained in this section shall apply in respect of any income distributed by the......
March 1, 2016 Act Rules Bill

Amendment of section 115QA. - tax on distributed income to shareholders. - “distributed income” shall mean the consideration paid by the company on buy-back of shares as....
March 1, 2016 Act Rules Bill

Amendment of section 115-O. - DDT - no tax on distributed profits shall be chargeable in respect of the total income of a company being a unit of an International......
March 1, 2016 Act Rules Bill

Amendment of section 115-O. - DDT - no tax on distributed profits shall be chargeable under this section in respect of any amount declared, distributed or paid by the......
March 1, 2016 Act Rules Bill

Insertion of new Chapter XII-BC- Foreign company said to be resident in India - where a foreign company is said to be resident in any previous year and such foreign......
March 1, 2016 Act Rules Bill

Amendment of section 115JB. - MAT - in case of a company, being a unit of an International Financial Services Centre and deriving its income solely in convertible......
March 1, 2016 Act Rules Bill

Amendment of section 115JB. - Minimum Alternate Tax (MAT) shall not be applicable to a foreign company, w.e.f. 01.04.2001 if the foreign company does not have as a......
March 1, 2016 Act Rules Bill

Amendment of section 115JB. - MAT - the book profit shall be increased by an amount or amounts of expenditure relatable to income, by way of royalty in respect of patent....
March 1, 2016 Act Rules Bill

Insertion of new section 115BBF - Tax on income from patent - where the total income of an eligible assessee includes any income by way of royalty in respect of a patent....
March 1, 2016 Act Rules Bill

Amendment of section 115BBE. - tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D - no deduction in......
March 1, 2016 Act Rules Bill

Insertion of new section 115 BBDA-Tax on certain dividends received from domestic companies. - any income by way of dividend declared, distributed or paid by a domestic.....
March 1, 2016 Act Rules Bill

Insertion of new section 115BA - option to pay tax @25% instead of 30% - the income-tax payable in respect of the total income of a person being domestic company (in the....
March 1, 2016 Act Rules Bill

Amendment of section 112. - tax on long-term capital gains - long-term capital gains arising from transfer of a capital asset being, shares of a company not being a......
March 1, 2016 Act Rules Bill

Amendment of section 92D. - TPA - maintenance and keeping of information and document by persons entering into an international transaction or specified domestic......
March 1, 2016 Act Rules Bill

Amendment of section 92CA. - TPA - if the period of limitation available to the Transfer Pricing Officer for making an order is less than sixty days, then such remaining....
March 1, 2016 Act Rules Bill

Amendment of section 87A. - an individual resident, whose total income does not exceed five hundred thousand rupees (5 lacs), is eligible for rebate in income-tax equal.....
March 1, 2016 Act Rules Bill

Substitution of new section for section 80JJAA- Deduction in respect of employment of new employees. - Deduction under the proposed provisions will be available in......
March 1, 2016 Act Rules Bill

Insertion of new section 80-IBA- Deductions in respect of profits and gains from housing projects - to provide 100% deduction of the profits and gains of an assessee......
March 1, 2016 Act Rules Bill

Amendment of section 80-IB. - deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings - he said....
March 1, 2016 Act Rules Bill

Insertion of new section 80-IAC - provides 100% deduction of the profits and gains derived by an eligible start-up from a business involving innovation, development,......
March 1, 2016 Act Rules Bill

Amendment of section 80-IAB. - deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone - this section.....
March 1, 2016 Act Rules Bill

Amendment of section 80-IA. - deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - this.....
March 1, 2016 Act Rules Bill

Amendment of section 80GG. - deductions in respect of rents paid. - It is proposed to increase the maximum amount of deduction allowable under the said section to five....
March 1, 2016 Act Rules Bill

Substitution of new section for section 80EE - Deduction in respect of interest on loan taken for residential house property. - a deduction for those who buy residential....
March 1, 2016 Act Rules Bill

Amendment of section 80CCD. - deduction in respect of contribution to pension scheme of Central Government. - any amount received by the nominee, on the death of the......
March 1, 2016 Act Rules Bill

Amendment of section 80. - the loss under sub-section (2) of section 73A shall also be not allowed to be carried forward and set off if such loss has not been determined....
March 1, 2016 Act Rules Bill

Amendment of section 56. - to provide exemption from tax in the hands of an individual or a Hindu undivided family, on receipt of shares as a consequence of demerger or.....
March 1, 2016 Act Rules Bill

Amendment of section 55. - the cost of improvement in relation to a capital asset, being goodwill of a business or a right to manufacture, produce or process any......
March 1, 2016 Act Rules Bill

Amendment of section 54GB - capital gains arising on account of transfer of a residential property shall not be charged to tax if such capital gains is invested in......
March 1, 2016 Act Rules Bill

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......
March 1, 2016 Act Rules Bill

Amendment of section 50C - stamp value - where the date of the agreement fixing the amount of consideration and the date of registration for the transfer of the capital.....
March 1, 2016 Act Rules Bill

Amendment of section 48 - mode of computation - in case of an assessee being a non-resident, any gains arising on account of appreciation of rupee against a foreign......
March 1, 2016 Act Rules Bill

Amendment of section 48 - mode of computation - indexation benefits to long-term capital gains arising on transfer of the said Sovereign Gold Bond extended
March 1, 2016 Act Rules Bill

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....
March 1, 2016 Act Rules Bill

Amendment of section 47 - exemption all be allowed in case of conversion into Limited Liability Partnership where total assets in books of accounts of the company does......
March 1, 2016 Act Rules Bill

Amendment of section 47 - any redemption of Sovereign Gold Bond issued by the Reserve Bank of India under the Sovereign Gold Bond Scheme, 2015, by an assessee being an......
March 1, 2016 Act Rules Bill

Insertion of new section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - a sum equal to fifty per cent. of the total......
March 1, 2016 Act Rules Bill

Amendment of section 44AD. - computing profits and gains of business on presumptive basis - where an assessee declares profit for any previous year in accordance with......
March 1, 2016 Act Rules Bill

Amendment of section 44AB. - audit of accounts of certain persons carrying on business or profession - in the case of an assessee, who is covered under the new proposed.....
March 1, 2016 Act Rules Bill

Amendment of section 44AA. - maintenance of accounts by certain persons carrying on profession or business. - every person carrying on the business shall, if the......
March 1, 2016 Act Rules Bill

Amendment of section 43B. - any sum payable by the assessee to the Indian Railways for use of railway assets shall be allowed as deduction only, if it is actually paid......

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