Home Highlights December 2011 Year 2011 This

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1. Claim of tax credit for Alternate Minimum Tax (AMT) u/s 115JD - set off of AMT Tax credit for the tax liability for next assessment year while filing revised computation...

2. Insertion of new section 270A - Penalty for underreporting and misreporting of income. - Appropriate provisions to cover minimum alternate tax and alternate minimum tax cases

3. EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP

4. Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A...

5. Minimum alternate Tax (MAT) - Corporation established under DVC Act, 1948 - The proviso to sec. 211(2) of the Companies Act, 1956 was not applicable. - the provisions of...

6. Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax...

7. Suggestions on proposed amendments in the CESTAT Forms-reg.

8. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

9. Limited Liability Partnership (Second Amendment) Rules, 2018 - Processing of Form RUN-LLP (Reserve Unique Name-Limited Liability Partnership), Form FiLLiP (Form for...

10. Tax payment u/s 115JA - Minimum Alternate Tax (MAT) - Whether the Assessing Officer could have made prima facie adjustment and held that minimum alternative tax under...

11. Obtain the Declaration Forms or Certificate electronically through website for the year 2012-13 - Notification

12. LLP Form No. 3 modified regarding information with regard to LLP Agreement and changes, if any, made therein - Limited Liability Partnership (Amendment) Rules, 2023 - Notification

13. Penalty u/s 271(1)(c) - tax u/s 115JB - assessee’s claim was that it was falling u/s 115JA and duly supported by the certificate of the auditors - If the claim was wrong...

14. Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022 - Notification

15. This document discusses the responsibilities and obligations of auditors, particularly principal auditors, in conducting audits of group financial statements under the...