1. These regulations may be called the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Second Amendment) Regulations, 2017. 2. They shall come into force on the date of their publication in the Official Gazette.
These Regulations may be called the Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2017. They shall come into force on the date of their publication in the Official Gazette.
Notification No. 11/2017-CUSTOMS (N.T.) -Tariff value Notification in respect of Fixation of tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver
The date of submission of life certificate by pensioners under Employees’ Pension Scheme 1995 was extended upto 28.02.2017 vide Head Office letter Pension-I/17(1) 2016/Jeevan/Pramaan/613 dated 16.01.2017 in order to facilitate the pensioners to submit life certificate through Aadhaar based Jeevan Pramaan system during the extended period.
The budget 2017 has proposed changes to the tax legislation which aims to further incentivize the start-up companies. This article aims to provide an insight to some of the significant tax proposals having an impact in the start-up segment.
Empanelment Of Chartered Accountant (CA) / Cost Management Accountant (CMA) Firms For Conducting Internal Audit For A Period Of 3 Years From 2016-17 To 2018-19 At Various Airports / Regions Of Airports Authority Of India
It was held that impounded loose sheet can at the most be termed as dumb document which did not contain full details about the dates, and its contents were not corroborated by any material and could not relied upon and made the basis of addition.
1. Nonresident taxable person, input service distributor, person paying tax under composite levy scheme, deducting TDS/collecting TCS are not required to furnish the details regarding of input supply of goods & services.
As there is no representational right conferred by AAI on the petitioners, the OM DA cannot constitute a franchise in terms of Section 65(47) of the Finance Act. Further as no service is being provided by AAI to the petitioners, there cannot be said to be any taxable service in terms of section 65(105) (zze).
In this case, the expenditure clearly is not towards acquisition of the capital nor is it an integral part of it, it is only the service alone. It is of a similar kind that would otherwise have been permitted under Section 37 of the Income Tax Act.