"06 February 2020" Archive

No discretionary relief to taxpayers who repetitively ignored summons

Ankit Bhutani Vs Union of India (Allahabad High Court)

Ankit Bhutani Vs Union of India (Allahabad High Court) In the given case, the writ petitioner is an individual against whom several summonses/notices have been issued from time to time by the Senior Intelligence Officer. It is the admitted position that, till date, the writ petitioner, has not appeared before the concerned Senior Intellig...

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Section 271DB | Penalty for contravening provisions of section 269SU

The present article covers the penalty provisions of section 271DB of the Income Tax Act. It also explains the connecting provisions of section 269SU of the Income Tax Act and also provides a list of the prescribed mode of electronic payments referred to under section 269SU. It is pertinent to note here that Section 269SU […]...

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Madras HC: No service tax on payment received from employees for Notice Period

Hon’ble HC, Madras in the matter of GE T & D India Limited v. Deputy Commissioner of Central Excise held that service tax is not leviable on the payment received by the Petitioner in lieu of notice period paid by the outgoing employees....

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Analysis of Direct Tax Vivad Se Vishwas Bill, 2020

Hon’ble Finance Minister while rendering the Budget 2020 on 1st February 2020 made an important announcement of reducing the pending litigation matters substantially, by introducing 'Vivad se Vishwas Scheme'. Accordingly, on 5th February 2020, The Direct Tax Vivad Se Vishwas Bill, 2020 was introduced in the Lok Sabha...

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Competition Commission of India (General) Amendment Regulations, 2020

No. L-3(2)/Regln-Gen.(Amdt.)/2020/CCI (06/02/2020)

1. (1) These regulations may be called the Competition Commission of India (General) Amendment Regulations, 2020. (2) They shall come into force on the date of their publication in the Official Gazette....

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Process of empanelment of Independent Directors in the Data Bank

Indian Institute of Corporate Affairs (IICA) have introduced an online databank for all existing and aspiring Independent Directors. The databank has been originated from the Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019 issued by the Ministry of Corporate Affairs on 22/10/2019. As per the said rules, ...

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Exemptions from paying LTCG on sale of Residential House Property

Article explains Exemptions from paying Long term capital gain (LTCG) from sale of Residential House Property under Section 54 on Residential House Property sold by an individual or a HUF, Under Section 54EC on Any Land or building sold by any person and under Section 54GB on Residential House Property sold by an individual or […]...

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Letter to CBDT on Direct Tax Vivad Se Vishwas Bill, 2020

Govt of India has been very kind enough in introducing the bill The Direct Tax Vivad Se Vishwas Bill, 2020. We have gone through the bill and sought the clarification for better understanding and interest in public at large....

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Accounting requirement for Employee Benefit Plans- AS 15 & IndAS 19

Key Differences and Accounting requirement for Employee Benefit Plans in compliance of AS 15 (Revised 2005) and IndAS 19 by Companies at the end of each Financial Year. This post is an attempt to make awareness about Key Differences & Accounting Requirement for Employee Benefit Plans (i.e Gratuity, Leave Encashment, Pension & Post...

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Condition of delay u/s 460 Companies act is now applicable to LLP

Condition of delay u/s 460 Companies act is now applicable to Limited Liability Partnership The Ministry of Corporate Affairs (MCA) vide notification dated January 30, 2020, has directed that the provisions of Section 460 of the Companies Act, 2013 shall apply to a limited liability partnership (LLP). This Section 460 of the Companies Act...

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Income Tax search on prominent persons in Film Industry in Tamil Nadu

The Income Tax Department conducted a search in the case of 4 major players in the Film Industry including a Producer, a prominent Actor, his Distributor and Financier based in Tamil Nadu on 05-02-2020....

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Rebate on exports– No condition for export goods to be manufactured inside country

Samsung India Electronics Pvt. Ltd. Vs Union of India And 3 Others (Allahabad High Court)

Samsung India Electronics Pvt. Ltd. Vs Union of India (Allahabad High Court) Allahabad High Court has held that there is no specification under Excise Rule 18 that for the purpose of rebate, goods need to be manufactured inside country. The Court held that the rule talks about any goods, which includes both manufactured inside the [&helli...

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Customs not to recover from legal heirs of deceased noticees/assessees

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court)

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court) Customs Department cannot proceed against legal heirs of a deceased noticee/assessee against whom there may be proceedings for recovery of customs duty. The Delhi High Court while holding so, observed that there is no machinery provision in the Customs Act, 1...

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Excel Utility to Compare Income Tax | Old & New Regime | Budget 2020

This is an Excel Utility with the help of which one can make simple calculations regarding comparative study of Income Tax as per old regime and income tax as per new regime laid down under budget 2020. User is requested to refer to the yellow colored cells of this utility specifically for giving inputs and […]...

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Statement by Governor- Sixth Bi-monthly Monetary Policy Statement, 2019-20

Press Releases No. 2019-2020/1891 and 1890 (06/02/2020)

Reserve Bank of India Statement by Governor – Sixth Bi-monthly Monetary Policy Statement, 2019-20, February 6, 2020 Over the last three days, i.e., during 4th, 5th and 6th February, 2020 the Monetary Policy Committee (MPC) met and assessed current and evolving macroeconomic and financial conditions and the outlook. After extensive a...

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Key Take Away from Company Secretaries (Amendment) Regulations, 2020

Key Take Away from newly introduced Company Secretaries (Amendment) Regulations, 2020 ♦ New Admissions to the Foundation Programme of CS Course stands discontinued. (Note : Existing Foundation Programme Students shall be allowed to appear in the Foundation Programme Examinations till expiry of the validity of their registrations. Such s...

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Process of Change in Status of Company from Active Non Compliant to Active

It’s a common question amongst many professionals, mentioned below with hypothetical situation: If a company fails to file Active form, status of form changed as Active Non Complaint. Out of 3 Directors 2 has not filed their DIR-3 KYC. Due to non filing of DIR-3 KYC their DIN are deactivated. Due to deactivation of DIN, […]...

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Central Bank Watch: Looking beyond policy rate, RBI supports growth

In today’s policy announcement, while the RBI kept the policy rate unchanged – given the high inflation prints - it announced a number of measures to support growth. The announcement of the LTROs to provide durable liquidity and the CRR relief for on-lending to the auto, the housing and the MSME sector is likely to push credit growth....

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Guidance Note on New GST Returns Effective From 1 April 2020

Article explains Background of Guidance Note on New GST Returns, Brief features of all types of GST return in table form, FORM GST ANX -1 AND ANX -1A (Details of outward supplies and amendment form), FORM GST ANX-2 (Details of inward supplies), FORM GST RET-01 AND RET 1A (Main return and amendment form) and Types […]...

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Problems with GSTR 9 Form design & DRC 3 module on Portal

Problems with GSTR 9 Form design and DRC 3 module on GST Portal 1. It has button called COMPUTE LIABILITIES & when u click, it doesn’t show any additional liability. How officer will going calculate at time of assessment? If at all any difference coming from GSTR 9. Amazing Form design. We wonder that this […]...

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ITC on inward supply of motor vehicles used for demo purpose?

Whether input tax credit available on inward supply of motor vehicles which are used for demonstration purpose in the course of business of supply of motor vehicle? Let us understood: – According to Section 16(1) of the GST Act, every registered person shall be entitled to take credit of input tax charged on any supply […]...

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Registration of NBFC

In terms of Section 45-IA of the RBI Act, 1934, no Non-banking Financial company can commence or carry on the business of a non-banking financial institution without a) obtaining a certificate of registration from the Bank and without having a Net Owned Funds of ₹ 200 lakhs (₹ Two crores since April 1999). Following categories [&helli...

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Decoding Direct Tax Vivad se Vishwas Bill, 2020

DIRECT TAX VIVAD SE VISHWAS BILL, 2020 The Central Government has proposed an amnesty scheme for direct taxes in India. The Finance Minister has proposed the Direct Tax Vivad Se Vishwas Bill, 2020 to reduce the pendency of appeals before the Authorities which as at 30th November, 2019 amounts to Rs. 9.32 lakh crores (equivalent […]...

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Whether SME stock gets also listed on BSE/NSE?

Just like large organizations, smaller organizations fantasize about getting themselves recorded on the listings, however, for the most part, miss the mark concerning meeting the qualification criteria of the BSE and the NSE. Practically all significant capital markets have understood the requirement for a different trade for SME IPO list...

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Vivad se Vishwas (No Dispute but Trust) Scheme

Under Vivad se Vishwas scheme taxpayers are only required to pay amount of disputed taxes and they will get immunity from interest, penalty and prosecution if he pays disputed taxes before 31st March 2020. Those who avail this scheme after 31st March 2020 need to pay extra 10 percent of disputed taxes. This scheme will remain operational ...

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Tax dispute settlement scheme, Vivad se Vishwas Bill, 2020

The government has introduced a bill in Parliament detailing the Direct tax dispute settlement scheme. The Direct Tax Vivad se Vishwas Bill, 2020 for dispute resolution related to direct taxes, proposes less payment or discounted payment for dispute settlement if the tax payer settles before the end of this financial year as compared to...

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Dual taxation on transfer of immovable property – Sections 50C & 56(2)(x)(b)(B)

This article is a brief attempt to analyse two different provisions having similar impact on two different but connected assessees who amongst them have a relationship of buyer and seller of immovable property. The buyer gets taxed under the head Income from Other Sources while the seller is taxed under the head Capital Gains....

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Revised Return by amalgamating companies | Section 139(5)?

Provisions of Section 139(5) do not apply strictly to a situation of filing of revised Returns of Income by amalgamating companies under an approved Scheme of Arrangements and Amalgamation Dalmia Power Limited and Another Vs. ACIT (Supreme Court); Civil Appeal Nos. 9496-99 of 2019 (Arising out of SLP (C) Nos. 19678-681 of 2019); 18/12/201...

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‘Seamless flow of GST credit’ (ITC) – a fairy tale ?

GST was touted as a Good and Simple Tax. It was presumed to be the essence what the federal system of a country can achieve. It was publicised, flaunted and showcased as a brand which proves how best the federal system of our country can function and what drastic reforms our economy is capable of […]...

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Inspection, Inquiry & Investigation under Companies Act, 2013

Relevant Chapter: Chapter XIV Section 206: Power of ROC to call for information and Inspect documents On scrutiny of any documents filed by Company to ROC its obligation of the company to provide information, explanations and documents as the Registrar may direct. The information, explanation or documents must be provided within a reasona...

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Wrong Step for Salaried Class- Rs. 7.5 Lakh Limit on PF, NPS & Superannuation fund

It seems that the government is not happy for people earning more and the raise of salary they get after many years of hard-working. If people want to have a very good quality of retirement and improvised lifestyle in retirement is that act of Fraud. We financial advisor advice investor to have financial planning and […]...

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Compliances Required by a Person Eligible And Willing to be Appointed as an Independent Director

. Every individual existing Independent Directors (ID) shall within a period of three months from commencement of the Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019 and every individual who intends to get appointed as an ID after such commencement shall, apply online to the Indian Institute of Corporat...

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Key Highlights of Union Budget 2020-21

DIRECT TAX 1. Corporate tax for new manufacturing Companies & power generation companies brought to 15% and existing companies to 22% . 2. Govt. has exempted individual with income upto Rs. 5 lakh 3. New Simplified new tax for FY 2021-22 are as Taxable Income Slab (`) Existing Tax Rates New Tax Rates 0-2.5 Lakh […]...

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Annual Compliance Calendar for Unlisted Companies

With the introduction of recent amendments/filings under Companies Act, 2013 such as MSME-1, DPT 3, BEN-2,  etc. the number of compliances even for unlisted  Companies have increased manifold, making it imperative to keep track of these compliances and their due dates in a systematic way. Hence for the benefit of all and ensuring timely...

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Can Value of Resolution Plan be Lower than Liquidation Value? : SC Resolves

Maharashtra Seamless Limited v. Padmanabhan Venkatesh & Ors (Supreme Court)

Issue 1: Whether the scheme of the Code contemplates that the sum forming part of the resolution plan should match the liquidation value or not? Issue 2: Whether Section 12-A is the applicable route through which a successful Resolution Applicant can retreat?...

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New Section 12AB | Finance Bill 2020 | Charitable Trusts | Amendment in Section 12AA/ 80G/ 80GGA

Finance Minister presented the Union Budget 2020 wherein she proposed substantial amendments for granting exemptions to the charitable / religious trusts institutions etc. Under the new tax regime, she proposed to amend Section 10(23C), Section 11, Section12A, Section12AA, Section 80G and proposed to insert a new Section 12AB. All these a...

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Direct Tax Highlights of Budget presented on 1st February 2020

♦ New Taxation Scheme for Individuals & HUF: Alternate/Optional tax regime provided to individuals and HUF by insertion of Section 115BAC. A summary on the rates of tax is provided below: Taxable Total Income Existing Tax Rates Optional Tax Rates* Upto Rs. 2,50,000 Nil Nil Rs. 2,50,001 to Rs. 5,00,000 5% 5% Rs. 5,00,001 to […...

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Recap of Union Budget 2020-21

Introduction With soaring expectation from various stakeholders, Finance minister Smt. Nirmala Sitharaman presented the Union budget 2020-2021 on 1st February 2020. The budget aims to open up avenues for vibrant and dynamic economy supported by the new technologies. This is essential keeping in view that India become fifth largest economy...

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Comparative Study of Old and New Regime of Income Tax Slabs

Comparative Study of Old and New Regime of Income Tax Slabs- In Budget-2020 proposals, new section 115BAC is proposed to be inserted w.e.f. AY 2021-22.  Some of the salient features of which are as under. 1. It is optional. 2. It is for Individual and HUF only. 3. It is subject to other special rates […]...

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Valuation without indicating how market survey was conducted, is wrong

Tushar Trading Company Vs Principal Commissioner of Customs (CESTAT Delhi)

Tushar Trading Company Vs Principal Commissioner of Customs (CESTAT Delhi) Assessing officer has enhanced the declared value on the ground that those are not inconsonance with the current market price of similar goods being sold in the Indian market. However, the adjudication order does not indicate as to how and where the market survey h...

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Goods cleared for home consumption do not retain identity of imported goods

Naitik Enterprise Vs Union of India (Gujarat High Court)

Naitik Enterprise Vs Union of India (Gujarat High Court) In terms of sub-section (25) of section 2 of the Customs Act, once the goods are cleared for home consumption, they no longer retain the identity of the imported goods. Under the circumstances, once the goods have been cleared, such goods no longer remain to be […]...

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Reimbursement of Expenses By Charitable Trust Is Not Liable To GST- A Case Study         

Supply is the taxable event under GST. Section 7(1) (a) defines ‘Supply’ includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. So the […]...

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Adopting cost inflation index of Income Tax for Excise valuation not valid

Shri Krsna Urja Project Pvt Ltd. Vs CCE (CESTAT Delhi)

Shri Krsna Urja Project Pvt Ltd. Vs CCE (CESTAT Delhi) CESTAT Delhi held that there was no legal basis for adopting cost inflation index of Income Tax dept for determination of assessable value under Section 4 of CE Act read with the CE Valuation Rules, 2000, for valuation of captively consumed goods. The Tribunal also […]...

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Income Tax Calculator AY 2021-22 (Existing & New Tax regime)

Income Tax Calculator AY 2021-22 (for Comparison under Present/Existing Tax Regime and Proposed New Tax Regime)- Union Budget 2020-21 In Finance Budget 2020, Government has come up with new income tax slab rate for Individual and HUF. This new tax structure is optional as assessee can choose between old or new tax structure whichever is [...

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The Punjab Right to Business Act, 2020

Notification No. 1-Leg./2020 / Punjab Act No. 1 of 2020 (06/02/2020)

THE PUNJAB RIGHT TO BUSINESS ACT, 2020 AN ACT to provide for ease of doing business for the newly incorporated Micro, Small and Medium Enterprises through an enabling eco-system for self-declaration, exemptions, speedier approvals and inspections to establish and operate in the State of Punjab and matters connected therewith or incidental...

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EPCG scheme: No interest payable on composition fee as same is not duty under Customs Section 28

Lulu International Convention Centre Pvt Ltd Vs Commissioner of Customs Cochin-cus (CESTAT Bangalore)

Lulu International Convention Centre Pvt Ltd Vs Commissioner of Customs Cochincus (CESTAT Bangalore) Appellant has discharged the export obligation and has also obtained redemption certificate from DGFT. Further I find that as per the EPCG Scheme, there is a provision that extension in export obligation period beyond two years period may ...

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Penalty under Section 114 of Customs Act cannot be imposed on CHA

Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai)

Kailash Bahiru Jadhav Vs Commissioner of Customs (Export) (CESTAT Mumbai) Customs House Agents Licensing Regulation, 2004 which is a comprehensive self-contained scheme for licensing, operations, monitoring and regulation, is a standalone provision. Indeed it is a special provision in the Customs Act, 1962 by which, a whole range of activ...

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Highlights on Union Budget 2020-21

SYNOPSIS of UNION BUDGET 2020-21 Please find below the synopsis of Union Budget 2020-21 Direct Taxation: Personal Taxation: 1. A new slab rate has been announced in the Budget for Individuals which is as under Income Group Slab 0-2,50,000 Nil 2,50,000-5,00,000 5% 5,00,000-7,50,000 10% 7,50,000-10,00,000 15% 10,00,000-12,50,000 20% 12,50,0...

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CBIC notifies Rate of Exchange of Foreign Currencies wef 07.02.2020

Notification No. 11/2020-Customs (N.T.) (06/02/2020)

Exchange Rate Notification No. 11/2020-Customs (NT) dated 6th February, 2020 Notifying Customs Rate of Exchange of Foreign Currency Conversion w.e.f. 07th February, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 11/2020 – Customs (N.T.) New D...

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MSME | Section 115BAB VS DDT | Post and pre Budget situation

Budget 2020 : Dividend Distribution Tax (DDT) vis a vis Company Incorporation by Unorganized Sector MSME’s in India are the largest job providers in the country but however most of them are unorganised or rarely they take corporate outlook. In order to attract fresh investments in manufacturing sector and to promote growth and inves...

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Computer with integrated CPU, VDU and virtual keyboard is portable PC

Lenovo (India) Pvt. Ltd. Vs. Commissioner of Customs (Import) -(CESTAT Mumbai)

Lenovo (India) Pvt. Ltd. Vs. Commissioner of Customs (Import)- (CESTAT Mumbai) Computer having integrated CPU, VDU, but without physical keyboard (having virtual keyboard), and weighing less than 10 kg is classifiable as portable PC under TI 84713010 and not under TI 84715000 of the Customs Tariff Act, 1975. The Tribunal found no literatu...

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Reimbursement of SGST in case of movies – Panipat & Tanhaji

Trade Circular No. 01T of 2020 (06/02/2020)

The Government of Maharashtra has now issued GRs regarding reimbursement of SGST in case of movies Panipat and Tanhaji: The Unsung Warrior. In view of the above, the present circular is issued for instructions regarding the procedures....

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Guidelines on Merchant Acquiring Business – Regional Rural Banks

RBI/2019-20/156 DOR.RRB.BL.BC.No.31/31.01.001/2019-20 (06/02/2020)

As announced in para II (7) of the Statement on Developmental and Regulatory Policies issued along with Sixth Bi-monthly Monetary Policy Statement 2019-20, it has been decided to allow RRBs to act as merchant acquiring banks using Aadhaar Pay – BHIM app and POS terminals....

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Comparison of Old Vs New Regime of Income Tax – Budget 2020

The budget was expected to be a path breaking one, being the first budget of the new decade. However, as has been the case with earlier budgets, it is bound to fall short of middle class expectations,  who will be required  to make their choices very prudent so as not to indulge in too much […]...

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Liquidity facilities under revised Liquidity Management Framework

Press Release: 2019-2020/1900-RBI (06/02/2020)

The revised Liquidity Management Framework has been announced in the Statement of Developmental and Regulatory Policies on February 06, 2020. Accordingly, RBI liquidity facilities under the revised Liquidity Management Framework would be as under:...

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Communication Skills

The need to understand and be understood is very essential and inevitable in every body’s life. Effective communication ensures an endearing and enduring relationship. Success in life, be it personal, professional or social depends upon the quality of communication that we use in our daily life. Hence acquiring effective communication s...

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Export of Krishnapuram Onions upto 10,000 MT allowed for period upto 31.03.2020

Notification No. 46/2015-2020-DGFT [S.O. 571(E)] (06/02/2020)

Export of Krishnapuram Onions (Serial Number 52 of Chapter 7 of Schedule 2 of ITC (HS) classification of Export & Import Items), upto a quantity of 10,000 MT has been allowed for the period upto 31st March, 2020, with immediate effect....

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Accept GSTR 9 / GSTR 9C returns without any late fees till 12th Feb 2020: Rajasthan HC

Tax Bar Association Vs. Union of India (Rajasthan High Court, Jodhpur)

Tax Bar Association Vs. Union of India (Rajasthan High Court, Jodhpur) BIG Relief Direction to file GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by Tax Bar Association, Jodhpur vs UOl In PIL No 1805/2020 Adv. Sanjay Jhanwar, Adv Rahul Lakhwani and Adv Prateek Gattani […]...

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Budget 2020- Comparative analysis of changes proposed in GST

Comparison table showing section wise changes proposed in Finance Bill in Goods and Services Tax – By GST & Indirect Taxes Committee of Institute of Chartered Accountants of India (ICAI). Also Read- Significant Direct Tax Proposals In Finance Bill, 2020- ICAI Analysis Budget 2020- Tax proposals- International Taxation- Analysis ...

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Section 271DA Penalty for contravening provisions of section 269ST

With an aim to hold control over black money transaction and also to promote the digital transactions, the provisions of section 269ST of the Income Tax Act were introduced and made effective from 1st April 2017. The provisions of section 269ST mandate specific modes of undertaking transactions. In case the person fails to comply with [&h...

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Major Changes in CS Student Registration, Examination, Enrollment Regulation

MAJOR CHANGES IN THE PROCESSES/ GUIDELINES PERTAINING TO STUDENT REGISTRATION, EXAMINATION ENROLLMENT, ETC. PURSUANT TO ISSUE OF COMPANY SECRETARIES (AMENDMENT) REGULATIONS, 2020...

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Budget 2020 | Proposed amendment to CGST & IGST Act, 2017

Proposed amendment to CGST Act, 2017 & IGST Act, 2017 [Clause 116 to 129 of Finance Bill, 2020] [These sections shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint] Hon’ble FM Speech A simplified return shall be implemented from the 1st April, 2020 Refund process has ...

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Residential Status: T-Axed Abuse

Union Budget, 2020 exhibits the unrelenting effort of the NDA Government to curb the tax abuse by the person exploiting their non­resident tax status, despite of being citizens of India. The Finance Bill, 2020 brings in anti-abuse measure for the taxpayers who deliberately prearrange their stay in India with an intent to avoid their cate...

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Income Tax E-Assessment Proceeding

Under Income Tax e-Assessment scheme 2019 i) There would be a setup of Digital Technology for Risk Management by way of automated examination tool, Artificial Intelligence and Machine Learning, (ii)  The e-Assessment Scheme introduces the concept of team based assessment with dynamic jurisdiction which would bring about transparency, eff...

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Union Budget 2020-2021 : Analysis of Income Tax Proposals

The first Union Budget of the new decade (second one of Prime Minister Shri Narendra Modi led Government, in the Second Innings) presented by the Finance Minister Smt. Nirmala Sitharaman on 1st February 2020; took most by surprise; with some of the radical Income tax reforms and belying some expectations....

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