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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4951 to 5000 of 5838 Records

1 ....96 97 98 99100101 102 103 104........ 117

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

Amendment of section 40. - No deduction of any consideration paid or payable to a non-resident for a specified service on which equalisation levy is deductible under......
March 1, 2016 Act Rules Bill

Amendment of section 36. - any provision for bad and doubtful debts made by a non-banking financial company shall be allowed a deduction of an amount not exceeding five.....
March 1, 2016 Act Rules Bill

Amendment of section 35CCD. - expenditure on skill development project - to reduce the deduction from one hundred fifty per cent. to one hundred per cent. from the......
March 1, 2016 Act Rules Bill

Amendment of section 35CCC. - expenditure on agricultural extension project - It is proposed to amend the said section so as to reduce the deduction from one hundred......
March 1, 2016 Act Rules Bill

Amendment of section 35AD. - deduction under this section extended to an assessee engaged in developing, operating and maintaining or developing, operating and......
March 1, 2016 Act Rules Bill

Amendment of section 35AD - deduction in respect of expenditure on specified business - 150% deduction in specified cases will not avilable w.e.f. 1.4.2018
March 1, 2016 Act Rules Bill

Amendment of section 35AC - payment to approved association or institution, etc., on certain eligible social development project or a scheme not related to business. -......
February 29, 2016 Act Rules Bill

Insertion of new section 35ABA - any capital expenditure incurred and actually paid by an assessee on the acquisition of any right to use spectrum for telecommunication.....
February 29, 2016 Act Rules Bill

Amendment of section 35. - to reduce the said weighted deduction from one hundred seventy-five per cent. to one hundred fifty per cent. from financial year 2017-2018 to.....
February 29, 2016 Act Rules Bill

Amendment of section 32AC. - deduction under the said sub-section shall be allowed if the assets are installed on or before the 31st March, 2017.
February 29, 2016 Act Rules Bill

Amendment of section 32. - Additional Depreciation shall also be allowed to the business of transmission of power.
February 29, 2016 Act Rules Bill

Amendment of section 28. - any sum received or receivable, in cash or kind, under an agreement, for not carrying out any activity in relation to any profession, shall......
February 29, 2016 Act Rules Bill

Substitution of new section for sections 25A, 25AA and 25B.- It is proposed to provide that the amount of rent received in arrears or the amount of unrealised rent......
February 29, 2016 Act Rules Bill

Amendment of section 24. - the deduction of an interest amount of two lakh rupees under the said proviso shall be allowed if the acquisition or construction is......
February 29, 2016 Act Rules Bill

Amendment of section 17. - “perquisite” to include, inter alia, the amount of any contribution to an approved superannuation fund by the employer in respect of the......
February 29, 2016 Act Rules Bill

Amendment of section 10AA. - the deduction under this section is available only for Units in Special Economic Zones, whose unit begins to carryout above referred......
February 29, 2016 Act Rules Bill

Amendment of section 10. - any income arising from specified services provided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016,......
February 29, 2016 Act Rules Bill

Amendment of section 10. - Provides exemption in respect of any income of a foreign company on account of storage of crude oil in a facility in India and sale of crude......
February 29, 2016 Act Rules Bill

Amendment of section 10. - Provides exemption from capital gains tax in case of income arising from transaction undertaken on a recognised stock exchange located in the.....

1 ....96 97 98 99100101 102 103 104........ 117

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H: Tax Penalty Notice Defects: Grounds Must Be Clear.

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H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

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H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...

A: Director Identification Number

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