The TDS provisions in Chapter XVII-B relating to payment of income chargeable under the head Salaries, which are in the nature of machinery provisions to enable collection and recovery of tax forms an integrated Code with the charging and computation provisions under the 1961 Act, which determines the assessability/taxability of salaries in the hands of the employee-assessee. Consequently, Section 192(1) has to be read with Section 9(1)(ii) read with the Explanation thereto. Therefore, if any payment of income chargeable under the head Salaries falls within Section 9(1)(ii) then TDS provisions would stand attracted.
In exercise of powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 2.1 of the Foreign Trade Policy – 2004-09, the Central Government hereby amends Schedule – I (Imports) of the ITC (HS) Classifications of Export and Import Items, 2004-09.
The principal notification No. 49/2005-Customs (N.T.), dated the 17th June,2005 was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i) vide number G.S.R. 410(E) dated the 17th June,2005 and was subsequently amended by Notification No.63/2006- Customs (N.T.), dated the 9th June, 2006 vide number G.S.R. 356(E), published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i), dated the 9th June, 2006. It was subsequently amended by Notification No.42/2008- Customs (N.T.), dated the 12th May,2008 vide number G.S.R371(E), published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i), dated the 12th May,2008.
In the said notification, in the Table, against Sl. No. 2 in Column (3), for the words Chandigarh and Jalandhar wherever they occur, the words and figures Chandigarh-I and Chandigarh-II shall respectively be substituted.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 25/2005-Central Excise (N.T),.
G.S.R. (E). In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 24/2005-Central Excise (N.T.),
Notification No. 37/2009 – Income Tax In exercise of the powers conferred by section 295 of the Income -tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules 1962. Namely
Notification No. 12/2009-Service Tax In exercise of the powers conferred by sub-section(1A) of section 86 of the Finance Act,1994(32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No.19/2007-Service Tax,
Notification No. 11/2009-Service Tax In exercise of the powers conferred by sub-section(1A) of section 86 of the Finance Act,1994(32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No.18/2007-Service Tax, published in the gazette of India, Extraordinary, Part-II, Section3, Sub-section(i) vide number G.S.R. 352(E) , dated the 12th May,2007, namely:
Trade Cir. 15 T of 2009 In Trade Circular No 16T of 2008, a relaxation had been granted that in view of the difficulties likely to be faced by the dealers in the initial stages, the dealers were allowed to upload the e returns within 10 days from the due date for the filing of respective return. This concession was applicable only for the returns to be filed for the months of May 2008 to September 2008.Such e returns uploaded within 10 days from the due date were not to be treated as late, if the payment of due tax was made before the due date of the paper returns.
