Till recently TDS deductor were use to submit TDS return for a Quarter even if they have not deducted and paid any TDS for a specific Quarter. If Assessee do not have any TDS liability for a specific quarter and he still submits a TDS return such Return is called NIL TDS Return.
Circular No. 8/2013-Income Tax Provisions of TDS on Salary as applicable on Income from Salary for Financial year 2013-14 / Assessment year 2014-15. This includes how to calculate TDS on Salary for Financial year 2013-14 and taxability of various components of Salary, Eligible deduction for Salaried Employees, TDS Due Date and TDS return and deduction provisions.
CA Sandeep Kanoi We have Published a post yesterday titled ‘Revised Form 15CA as applicable from 01.10.2013 not yet available online’ on 09.09.2013. In this post we have mentioned that CBDT has not yet provided the format of revised form 15CA on the NSDL website which remitter use to file form 15CA.
In case of any difficulty in accessing the ACES Application or in filing ST 3 returns, the assesses can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll-free number 1800 425 4251.
Norms of Empanelment for Statutory Central Auditors of Public Sector Banks applicable from the year 2013-14 – (i) minimum 7 full time chartered accountants, of which at least 5 should be full time partners exclusively associated* with the firm.
Penal provisions for the members of the Institute who had not complied with their CPE Hours requirements for the block period of 3 years (1-1-2011 to 31-12-2013).
Due to paucity of accommodation in certain Zones opted by the candidates in the cities of Bangalore, Chennai, Delhi, Indore and Mumbai, some of the candidates have been allotted examinations centres in the zone other than the zone opted in the said cities.
Action alone produces the result and credibility does not depend upon what one says but what one does to produce the desired result. After having known the impact of NPA on the performance of the banks and financial institutions, understanding the reasons for the creation of NPA and its symptoms,
In exercise of the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No.22 of 1992) read with Para 1.3 of the Foreign Trade Policy, 2009-2014 (as amended from time to time), the Central Government hereby amends with immediate effect serial no 4 of Notification No 22(RE-2012)/2009-14 dated 18th June 2013 relating to Sl. No. 92 of Schedule 2 of ITC(HS) Classification of Export & Import Items.
CBDT has vide Notification No. 67 of 2013, dated 2 September 2013 revised Rule 37BB of the Income tax Rules, 1962 related to information which are required to be furnished by a person while making payment to a non- resident.
