In our view, merely because the suppliers have not appeared before the Assessing Officer or the CIT(A), one cannot conclude that the purchases were not made by the respondent-assessee.
TIN With effect from May 4, 2013, revised rates for acceptance of e-TDS/TCS, Form 24G Statements and AIR at TIN Facilitation Centres (TIN-FCs) are as under: Basis of charges Charges* 0 – 100 records 35.00 100 – 1000 records 200.00 More than 1000 records 650.00 *Inclusive of service tax
Who cannot use this Return Form? This Return Form should not be used by an individual whose total income for the assessment year 2013-14 includes Income from Business or Profession under any proprietorship.
This Return Form is to be used by an individual whose total income for the assessment year 2013-14 includes:‑ (a) Income from Salary/ Pension; or (b) Income from One House Property (excluding cases where loss is brought forward from previous years); or
Key features of File Validation Utility (FVU) version 3.71 Section 80CCG: Section 80CCG has been incorporated for Form no. 24Q Q4. Section code 80CCG is applicable for FY 2012-13 onwards. Section 80CCF: Quoting deduction under section 80CCF has been restricted to FY 2010-11 and 2011-12.
This Return Form is to be used by an individual or a HUF whose total income for the assessment year 2013-14 includes:- (a) Income from Salary / Pension; or (b) Income from House Property; or (c) Income from Capital Gains; or
Candidates in the examination centres in Patna appearing for Intermediate (Integrated Professional Competence) Examination may note that, owing to the rally called by some political party (ies) on 15th May 2013
Excise duty on jaggery powder has been reduced from 12 % to 2 % (without CENVAT) and 6 % (with CENVAT). For this purpose, notification No. 1/2011-CE and 2/2011-CE, both dated 1-3-2011 have been amended by notification No.16 /2013-Central Excise, dated 08-05-2013.
Central Sales tax (Registration and Turnover) Rules 1957, for furnishing of the portion marked ‘original’ of the Declaration Forms ‘C’, ‘E-I’ or ‘E-II’, ‘F’, ‘I’, ‘J’, and ‘H’ respectively, as per the following time schedule for the year 2011-12:-
Doubts have been raised regarding classification of the filters referred to as Disposable Sterilized Dialyzer and Microbarrier: for filtering blood, whether under heading 9018, in tariff item 90189031 which provides for renal dialysis equipment (artificial kidneys, kidney machines and dialysers)
