"10 March 2016" Archive

Revised Guidelines- Implementation of Transfer Pricing Provisions

Instruction No. 3/2016 10/03/2016

In terms of the provisions, any income arising from an international transaction or specified domestic transaction between two or more associated enterprises shall be computed having regard to the Arm's Length Price....

Verification of Agriculture Income of more than ₹ 1 Crore

LETTER F.NO.DGIT(S)/DIT(S)-3/AST/PIL MATTER/AGRICULTURAL INCOME/97/2015-16 10/03/2016

Verification of Genuineness of Agricultural Income Shown In Income Tax Return by Assessees for Assessment Years 2011-12 to 2013-14- There is a PIL matter pending before Hon'ble Patna High Court wherein concerns have been raised that a few assesses may be engaged in routing their unaccounted/illegal money in the garb of agricultural income...

Share Buy back calculation if audited a/cs are older than 6 months

Notification No. G.S.R. 290(E) 10/03/2016

Where the audited accounts are more than six months old, the calculations with reference to buy back shall be on the basis of un-audited accounts not older than six months from the date of offer document which are subjected to limited review by the auditors of the company...

Govt. notifies debt to capital and free reserves ratio for Govt. NBFC & Housing Finance Companies

F. No. 01/04/2013 CL-V (Pt-II) 10/03/2016

Central Government hereby notifies that the debt to capital and free reserves ratio shall be 6:1 for government companies within the meaning of clause (45) of section 2 of the Companies Act, 2013 which carry on Non-Banking Finance Institution activities and Housing Finance activities....

Commencing Investment Aptly is Essence of Happy investing

Breaking the age old tradition of savings through depositing the money in the bank accounts, is the new scheme- Systematic Investment Plan (SIP). Germinated from a small sapling, SIP has now bloomed to a gigantic tree branching with each passing day. ...

Posted Under: Income Tax |

Changes in the Finance Bill 2016

With a view to provide fire to start ups and facilities their growth in the initial phase of their business. A new section 80IAC is introduced to provide 100% deduction on profit....

Posted Under: Income Tax |

CAG Empanelment date extension for Haryana based CA firms

Chartered Accountant firms based in Haryana who could not apply for Empanelment with O/o C&AG due to local rampant disturbances may give the required details regarding the firms/partners in hard copy by last date of submission of documents i.e. 15th March, 2016 for empanelment for the year 2016-17....

Posted Under: Income Tax |

HC Decision on mandatory pre-deposit of duties & penalties

F. No. 390/Budget/10/2016-JC 10/03/2016

The Hon'ble High Court of Karnataka vide its order dated 07.10.2015 dismissed the captioned Writ Petition along with other Writ Petitions which were filed challenging the amended Section 35 F of the Central Excise Act, 1944, which requires mandatory pre-deposit of the duties and penalties....

Rush of the hour! Declare interim dividend

With the provision of additional 10% tax to be imposed on the investor on receipt dividend income, the Indian market is witnessing a rush to declare interim dividends before the amendment comes to life, i.e. from April 01, 2016. Accordingly the companies need to adequately arrange for the declaration and payment of interim dividend before...

Posted Under: Income Tax |

Rajya Sabha clears Real Estate Bill to make consumer the king

Bill No. XLVI-C of 2013 10/03/2016

Rajya Sabha today approved the Real Estate (Regulation and Development) Bill,2016 that seeks to protect the interests of the large number of aspiring house buyers while at the same time enhancing the credibility of construction industry by promoting transparency, accountability and efficiency in execution of projects. ...

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