If we look at the scheme for the provision of deduction of tax at source, it becomes obvious that such person is acting on behalf of the Revenue, i.e.,as an agent of the Revenue. In fact, the person is enabled statutorily to make deduction and remit the amount to the Central Government, though in the instant case, the person who has deducted the amount may be the tenant or lessee of the petitioner and there is such inter se relationship as between the two,
The RBI has directed banks to simplify claim settlements for deceased depositors. New rules mandate speedy processing with minimum documents for nominees and survivors.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1of 1944), the Central Board of Excise and Customs hereby makes the following amendments in the Notification No. 25/2005-Central Excise
The undersigned is directed to invite your attention to the above mentioned subject. It has been represented by the trade and industry that All Industry Rates of Duty Drawback as well as Brand Rates of duty drawback should be allowed on the export products even when they are exported in completely knocked-down (CKD) condition or semi-knocked-down (SKD) condition or unassembled condition.
In exercise of the powers conferred under paragraph 2.4 of the Foreign Trade Policy 2004-2009, the Director General of Foreign Trade hereby makes the following amendment in the Public Notice No. 58 (RE –2004)/2002-2007, dated 7th March, 2005.
In exercise of the powers conferred by sub- section (1B) of section 35B of the Central Excise Act, 1944 (1of 1944), the Central Board of Excise and Customs hereby makes the following amendments in the Notification No. 24/2005-Central Excise
It is therefore clarified that words relating to exports actually means “relating to exports of services by service provider under GATT’s Agreement”. It is reiterated that the provisioning of services; irrespective of import vessel and export vessel, that may have been serviced, is covered for benefits under this provision.
For the purpose of this notification the expression “Commissioner of Central Excise (Appeals)” shall include “Commissioner of Central Excise (Appeals) empowered to act as Commissioner of Customs (Appeals) within their respective jurisdiction vide notification No. 18/2002-Cus (NT) dated 07th March, 2002.
In exercise of the powers conferred by sub-section (1B) of section 129A of the Customs Act, 1962 (52 of 1962), the Board hereby makes the following amendments in the Notification No. 39/2005-Customs (N.T.) dated the 13th May, 2005 of the Government of India in the Ministry of Finance, Department of Revenue, namely.
Notification No.162/2005 – Income Tax S.O……..In the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number S. O. 456(E), dated the 30th March, 2005 published at pages 1 to 39 of the Gazette of India, Extraordinary in Part II, section 3, sub-section (ii), dated the 30th March, 2005
