"20 March 2012" Archive

Seeks to amend Notification No. 12/2012-Customs, Dated: 17.03.2012

Notification No. 23/2012-Customs 20/03/2012

Notification No.23/2012-Customs In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry ...

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2nd Corrigendum to Notification No.12/2012-Cus, Dated: 17.03.2012

F.No.334/1/2012-TRU 20/03/2012

Goods up to an aggregate quantity of forty thousand metric tonnes of total imports of such goods in the remaining part of the financial year 2011-12. Explanation. - For removal of doubts, it is clarified that the quantity of goods already cleared under S. No. 491A of notification No. 21/2002-Customs dated the 1st March, 20102, up to the d...

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Grant of family pension to next eligible member in the family in the case of missing family pensioners

NA 20/03/2012

Grant of family pension to next eligible member in the family in the case of missing family pensioners - HO No. HRD/12(4) 2011/ Family Pension/21046 dated 20/03/2012...

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List of 26 cases of Corporate Frauds

Multi-national audit firms are regulated as per the Chartered Accountants Act, 1949 and the Chartered Accountants (Procedure of Investigations of Professional and other Misconduct and Conduct of Cases) Rules, 2007 and the Regulations framed thereunder. There is no bar under the Companies Act and the Chartered Accountants Act for such orga...

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Posted Under: Custom Duty |

Changes in CENVAT Credit Rules in Union Budget 2012-2013

Amendments in the Definition of Capital Goods ♦ The facility of taking CENVAT Credit on motor vehicles other than those falling under tariff headings 8702, 8703, 8704,8711 and their chasis has been extended to manufacturers. ♦ Motor Vehicles falling under tariff headings 8702,8703,8704,8711 and their chasis shall be eligible for CENV...

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Posted Under: Custom Duty |

E- I Transaction – Process Note and Documentation

Transit Sales under the CST Act . These are generally known in the market as ‘LR sales’, ‘subsequent inter-State sales’ and ‘E-I sales’. These transactions fall under clause (b) of section 3 of the Central Act, which reads as follows: 3. When is a sale or purchase of goods said to take place in the course of inter-State trade ...

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Posted Under: Custom Duty |

Direct Tax highlights of Union Budget 2012-13

CA Jitendra Goyal, CA Rajender Handa  RATES OF INCOME TAX FOR THE ASSESSMENT YEAR 2013-14 Slab Rates For Individuals( below 60 years) , HUF, AOP/BOI, (other than co-operative societies) For resident women age below 60 Years  For senior citizens (Age between 60 – 80 Years)  For Super Citizens (Age above 80 Years)  Upto 200000 Nil [&h...

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Posted Under: Custom Duty |

Are Directors Liable To Service Tax And Tax Audit As Per Union Budget 2012-13?

Till the date of budget, there is always confusion on treatment of director’s remuneration. There is conflict about whether it is salary income or it is a business income chargeable under the head business and profession. In this union budget, we have got a new clause u/s 194(J) that is 194(J)(1)(ba) that defines Any remuneration or co...

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Posted Under: Custom Duty |

Service Tax on advocate to be Paid by client

Ministry of Finance has Vide Service tax Notification No. 15/2012 dated 17.03.2012, specified that in respect of services provided by an individual advocate to any business entity, the service-tax payable by the advocate shall be Nil and that the person receiving the service shall pay 100% of the tax....

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Posted Under: Custom Duty |

INDIA’S neighbours must be alarmed by yet another, sizeable rise in its defence budget

Presenting the budget in parliament on Friday, Indian Finance Minister Pranab Mukherjee said the allocation was based “on the present needs” and that the government would meet any “further needs for the security of the nation”. The 17 per cent increase seeks to add to the nuclear and conventional military muscles of a country that...

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Posted Under: Custom Duty |

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