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1. 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...

2. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power to remove difficulties - Clause no. 207 of the Bill

3. Amendment in special tax regime for REIT & INVIT - To avoid dual Non-taxation in the hands of unit holders as well as business trust on any income distributed by such...

4. Characterization of receipts - Treatment of interest income from staff loans and advances, interest income from other loans and advances and miscellaneous income -...

5. This circular provides relaxation from certain provisions for units allotted to an employee benefit trust for unit-based employee benefit schemes, aligns timelines for...

6. Assessment of trust as Association of Persons (AOP) - family trust - rate of tax - maximum marginal rate or slab rates - Assessee family trust has only income from other...

7. Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT

8. Charitable trust - if the business is incidental to the attainment of the objectives of the trust and separate books of accounts are maintained by such trust or...

9. The Income Tax Appellate Tribunal (ITAT) examined the taxability of income from a discretionary trust u/s 164(1) read with clause (ii) of Explanation 1 to Section 164 of...

10. Exemption u/s 10B - 100% EOU - there was a loss in the Unit eligible for deduction u/s. 10B and there was a business income in an another Unit. Therefore, while...

11. 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...

12. Nature of unaccounted surrendered income emanating from the seized document - business income OR deemed income u/s 69 - The income is business income relatable to...

13. The Appellate Tribunal addressed the status of the assessee as a trust or AOP, focusing on the taxability of income in the hands of the Appellant Trust versus...

14. SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

15. CBEC exempts service provided by certain association of dyeing units from whole of service tax.