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	<title>TaxGuru &#187; maintenance charges</title>
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	<link>http://taxguru.in</link>
	<description>Complete Tax Solution</description>
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		<title>Whether Service Tax is applicable to the sale of computer software?</title>
		<link>http://taxguru.in/service-tax/whether-service-tax-is-applicable-to-the-sale-of-computer-software.html</link>
		<comments>http://taxguru.in/service-tax/whether-service-tax-is-applicable-to-the-sale-of-computer-software.html#comments</comments>
		<pubDate>Tue, 08 Dec 2009 03:43:04 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Service Tax]]></category>
		<category><![CDATA[annual maintenance]]></category>
		<category><![CDATA[autodesk]]></category>
		<category><![CDATA[central government]]></category>
		<category><![CDATA[demarcation]]></category>
		<category><![CDATA[finance act]]></category>
		<category><![CDATA[information technology software]]></category>
		<category><![CDATA[initial installation]]></category>
		<category><![CDATA[maintenance charges]]></category>
		<category><![CDATA[packaged software]]></category>
		<category><![CDATA[purchaser]]></category>
		<category><![CDATA[security software]]></category>
		<category><![CDATA[software firms]]></category>
		<category><![CDATA[software packages]]></category>
		<category><![CDATA[software service]]></category>
		<category><![CDATA[software services]]></category>
		<category><![CDATA[tax legislation]]></category>
		<category><![CDATA[warranty period]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=16663</guid>
		<description><![CDATA[The Finance Act, 2008 brought some new services under the Service Tax net. One of them is Information Technology Software Service. Inclusion of a new services category — Information Technology Software Services — within the ambit of Service Tax legislation has created confusion among software firms. The levy of this new service along with other services has become effective from 16 May, 2008.]]></description>
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		<slash:comments>10</slash:comments>
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		<title>Taxability of second House under the Income Tax Act,1961</title>
		<link>http://taxguru.in/income-tax/taxability-of-second-house-under-the-income-tax-act1961.html</link>
		<comments>http://taxguru.in/income-tax/taxability-of-second-house-under-the-income-tax-act1961.html#comments</comments>
		<pubDate>Tue, 08 Dec 2009 01:21:33 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[capital appreciation]]></category>
		<category><![CDATA[holiday home]]></category>
		<category><![CDATA[income tax act]]></category>
		<category><![CDATA[income tax act 1961]]></category>
		<category><![CDATA[maintenance charges]]></category>
		<category><![CDATA[taxable income]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=16631</guid>
		<description><![CDATA[People buy a second home for many reasons, which, inter-alia, include as an investment for capital appreciation; to use it as a holiday home; to get a regular stream of income by way of rentals; or to diversify their investment portfolio. Whatever be the reason, an important aspect to be considered at the planning stage is the tax implication of owning and maintaining the second home.]]></description>
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		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>Rent income from subleasing can not be taxed under the head `income from house property&#8217;</title>
		<link>http://taxguru.in/income-tax-case-laws/rent-income-from-subleasing-can-not-be-taxed-under-the-head-income-from-house-property.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/rent-income-from-subleasing-can-not-be-taxed-under-the-head-income-from-house-property.html#comments</comments>
		<pubDate>Mon, 30 Nov 2009 02:01:39 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[business case]]></category>
		<category><![CDATA[captive power]]></category>
		<category><![CDATA[escalators]]></category>
		<category><![CDATA[estate projects]]></category>
		<category><![CDATA[income from subleasing]]></category>
		<category><![CDATA[lease agreement]]></category>
		<category><![CDATA[maintenance charges]]></category>
		<category><![CDATA[prestige]]></category>
		<category><![CDATA[toilet facilities]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=15699</guid>
		<description><![CDATA[The income in respect of a portion of the building, which has been taken on lease by the assessee from the owner of the land and thereafter subleased, cannot be taxed under the head `income from house property' but is to be taxed under the head `income from business'.]]></description>
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		<slash:comments>4</slash:comments>
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		<item>
		<title>Taxation of Co-operative Housing Societies (CHS) &amp; Income Tax Return to be filed</title>
		<link>http://taxguru.in/income-tax/taxation-of-co-operative-housing-societies-chs-income-tax-return-to-be-filed.html</link>
		<comments>http://taxguru.in/income-tax/taxation-of-co-operative-housing-societies-chs-income-tax-return-to-be-filed.html#comments</comments>
		<pubDate>Mon, 07 Sep 2009 00:44:27 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[chs]]></category>
		<category><![CDATA[co operative society]]></category>
		<category><![CDATA[electricity charges]]></category>
		<category><![CDATA[income tax on chs]]></category>
		<category><![CDATA[income tax on Co-operative Housing Societies]]></category>
		<category><![CDATA[income tax returns]]></category>
		<category><![CDATA[incomes]]></category>
		<category><![CDATA[Interest Income]]></category>
		<category><![CDATA[investments]]></category>
		<category><![CDATA[maintenance charges]]></category>
		<category><![CDATA[mutuality]]></category>
		<category><![CDATA[taxability of chs]]></category>
		<category><![CDATA[taxability of Co-operative Housing Societies]]></category>
		<category><![CDATA[water charges]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=12193</guid>
		<description><![CDATA[In general the perception is that income of Co–operative Societies is not chargeable to tax and therefore many societies do not bother to take PAN No. &#38; file Income Tax returns. This is a wrong perception since though certain types of income of CHS are exempt there are other incomes which are chargeable to Tax. [...]]]></description>
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		<slash:comments>22</slash:comments>
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