Circular No. 13/2001-Income Tax -
Circular No. 13 of 2001-Income Tax The Government has proposed to levy a Minimum Alternate Tax (MAT) on companies, which was announced by the Finance Minister in the Budget Speech on 22nd July, 1996. A new section 115JA is being inserted in the Income-tax Act, 1961 for this purpose. The salient features of the proposed MAT are as follow...
Circular No. 14-Income Tax -
Circular No. 14-Income Tax Amendments at a glance
Amendments to Wealth-tax Act
Amendments to Expenditure-tax Act
Amendments to National Bank for Agriculture and Rural Development act, 1981
Amendments to National Banking Housing Act, 1987...
Circular No. 598/35/2001-Central Excise -
Circular No.598/35/2001-CX I am directed to say that the Board has decided that all audits by Central Excise Officers shall be conducted under EA-2000 using new Audit Manual, Standard Audit Programme [As contained in Audit Manual as on 1st September, 2001) and Working Papers. The traditional audit using old Audit Manual [1998 Edition] wi...