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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4851 to 4900 of 5838 Records

1 ....94 95 96 979899 100 101 102........ 117

March 2, 2016 Act Rules Bill

Amendment of section 281B. - Attachment of property - Assessing Officer shall revoke attachment of property made under sub-section (1) in a case where the assessee......
March 2, 2016 Act Rules Bill

Amendment of section 281B. - Attachment of property - It is also proposed that where a notice of demand specifying a sum payable is served upon the assessee and the......
March 2, 2016 Act Rules Bill

Amendment of section 281B. - Attachment of property - If the assessee fails to renew the bank guarantee furnished under sub-section (3) or fails to furnish a fresh......
March 2, 2016 Act Rules Bill

Amendment of section 279 - It is proposed to amend the said sub-section so as to provide that the prosecution proceeding shall not be proceeded against a person for......
March 2, 2016 Act Rules Bill

Amendment of section 273AA. - power of Principal Commissioner or Commissioner to grant immunity from penalty. - an order accepting or rejecting the application of an......
March 2, 2016 Act Rules Bill

Amendment of section 273A. - power to reduce or waive penalty, etc., in certain cases. - It is proposed to make a reference of section 270A in clause (ii) and in the......
March 2, 2016 Act Rules Bill

Amendment of section 272A. - penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. - to include......
March 2, 2016 Act Rules Bill

Insertion of new section 271GB- Penalty for failure to furnish report or for furnishing inaccurate report under section 286 - the prescribed authority may direct such......
March 2, 2016 Act Rules Bill

Amendment of section 271AAB. - penalty where search has been initiated. - to provide for levy of penalty on such undisclosed income at a flat rate of sixty per cent. -......
March 2, 2016 Act Rules Bill

Amendment of section 271AA. - penalty for failure to keep and maintain information and document, etc., in respect of certain transactions - if any person being......
March 2, 2016 Act Rules Bill

Amendment of section 271A. - penalty for failure to keep, maintain or retain books of account, documents, etc. - section 271A shall be applicable without prejudice to......
March 2, 2016 Act Rules Bill

Amendment of section 271. - existing penalty provisions for concealment of particulars of income or furnishing inaccurate particulars of income, is leviable. -......
March 2, 2016 Act Rules Bill

Insertion of new section 270AA - Immunity from imposition of penalty, etc. - an assessee may make an application to the Assessing Officer for grant of immunity from......
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Levy of Penalty for under reporting and misreporting of income - Paradigm shift from the existing policy of levy of penalty on account of....
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - Appropriate provisions to cover minimum alternate tax and alternate minimum tax cases
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - Sub-section (6) of the proposed new section seeks to provide that under -......
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - rate of penalty shall be fifty per cent. of the tax payable on under-reported income.
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - the cases of under-reported income falling under misreporting of income shall be....
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - tax payable on under-reported income shall be calculated as if such......
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - no addition or disallowance of an amount shall form the basis for imposition of.....
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - the penalty under the said section shall be imposed by an order in writing.
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - claim of expenditure not substantiated by any evidence will form misreporting of....
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - failure to record any receipt in books of account having a bearing on total......
March 2, 2016 Act Rules Bill

Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer......
March 2, 2016 Act Rules Bill

Amendment of section 254. - Power of ITAT to rectify its order - ITAT may rectify any mistake apparent from the record in its order at any time within six months from......
March 2, 2016 Act Rules Bill

Amendment of section 253. - appeals to ITAT - It is proposed to omit the said sub-sections (2A) and (3A) to do away with the filing of such appeal by the Assessing......
March 2, 2016 Act Rules Bill

Amendment of section 253. - appeals to ITAT - an assessee aggrieved by an order passed by the Commissioner (Appeals) or the Principal Commissioner or Commissioner under.....
March 2, 2016 Act Rules Bill

Amendment of section 252. - appointment and powers of Senior Vice-President of the Appellate Tribunal. - It is proposed to omit the reference of “Senior Vice-President”.....
March 2, 2016 Act Rules Bill

Amendment of section 249. - time limit for filing an appeal - where the assessee makes an application under section 270AA of the Income-tax Act seeking immunity from......
March 2, 2016 Act Rules Bill

Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the....
March 2, 2016 Act Rules Bill

Amendment of section 244A. - interest on refund - an assessee shall be eligible to interest on refund of self-assessment tax for the period beginning from the date of......
March 2, 2016 Act Rules Bill

Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of......
March 2, 2016 Act Rules Bill

Amendment of section 234C - levy of interest - It is proposed to make consequential amendments in sub-section (1) of section 234C, in view of the amendments made in......
March 2, 2016 Act Rules Bill

Amendment of section 234C - no interest shall be levied to any shortfall in the payment of the tax due on the returned income where such shortfall is on account of......
March 2, 2016 Act Rules Bill

Amendment of section 220. - when tax payable and when assessee is deemed in default - the order accepting or rejecting the application of the assessee under sub-section....
March 2, 2016 Act Rules Bill

Amendment of section 211. - It is further proposed that an eligible assessee in respect of eligible business referred to in section 44AD opting for computation of......
March 2, 2016 Act Rules Bill

Amendment of section 211. - the advance tax payment schedule for assessees (other than companies) and bring it in consonance with the existing advance tax payment......
March 2, 2016 Act Rules Bill

Amendment of section 206C. - TCS - Tax Collection at source - expansion - the seller shall collect the tax at the rate of one per cent. on the sale of motor vehicle of.....
March 2, 2016 Act Rules Bill

Amendment of section 206AA. - requirement to furnish Permanent Account Number - the provisions of the said section shall also not apply to a non-resident, not being a......
March 2, 2016 Act Rules Bill

Amendment of section 197A. - no TDS to be made in certain cases. - It is proposed to amend the said sub-sections to give reference of section 194-I therein so as to......
March 2, 2016 Act Rules Bill

Amendment of section 197. - Scope extended - where, in the case of any income of any person or sum payable to any person, the income-tax is required to be deducted at......
March 2, 2016 Act Rules Bill

Insertion of new section 194LBC - Income in respect of investment in securitisation trust. - New TDS - where any income is payable to an investor in respect of an......
March 2, 2016 Act Rules Bill

Amendment of section 194LBB. - TDS relating to income in respect of units of investment fund. - It is proposed to amend the said section so as to provide that the......
March 2, 2016 Act Rules Bill

Amendment of section 194LBA. - TDS relating to certain income from units of a business trust. - It is proposed to amend sub-sections (1) and (2) of the said section so......
March 2, 2016 Act Rules Bill

Amendment of section 194LA. - TDS - no deduction shall be made in case where the amount of compensation or aggregate of such sum relating to acquisition of immovable......
March 2, 2016 Act Rules Bill

Omission of sections 194K and 194L. - TDS - Bill seeks to omit section 194K relating to income in respect of units and section 194L relating to payment of compensation......
March 2, 2016 Act Rules Bill

Amendment of section 194H. - TDS - deduction of income-tax at the rate of ten per cent. shall be made in a case where the amount of income, of the aggregate of the......
March 2, 2016 Act Rules Bill

Amendment of section 194G. - TDS - deduction of income-tax at the rate of ten per cent. shall be made in a case where, the amount of income exceeding one thousand rupees....
March 2, 2016 Act Rules Bill

Amendment of section 194EE. - TDS - any payment in respect of deposits under National Savings Scheme, etc., shall be liable for tax deduction at the rate of twenty per......
March 2, 2016 Act Rules Bill

Amendment of section 194DA. - TDS - any person responsible for paying to a resident any sum under a life insurance policy, including the sum allocated by way of bonus......

1 ....94 95 96 979899 100 101 102........ 117

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Latest Circulars

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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