CA Pradeep Kumar Changes made in Tax Audit Report Assessment Year 2014-15 As amended by Notification No. 33 dated 25th July 2014 wef 25.07.2014 Sr. No. Particulars Old Report New Report – Changes are reflected by Bold Letters FORM NO. 3CA 3. In * my/our opinion and to the best of * my/our information and […]
CBDT wide its notification No. 32/2014 dated 23.06.2014 has amended the Wealth–Tax Rules, 1957. As per notification electronic filing of wealth tax return under the digital signatures has been made mandatory except in cases of individual or HUF assessees
Income-tax Department has made certain changes in the Income-tax Return Form of Companies for Assessment Year 2014-15 by requiring further information in certain areas as mentioned below:- General:- 1. Corporate Identity Number (CIN). 2. Director Identification Number (DIN).
In the Chart given below Author has compiled the TDS / TCS rates as applicable for Assessment year (AY) 2014-15 or Financial Year (FY) 2013-14. In this Year Government has made TDS applicable on Compensation / Consideration on transfer of certain immovable property other than agricultural land (w.e.f. 01 .06.2013).
CA Pardeep Kumar Relevant Sections of Income Tax Act, 1961: 139(1), 139(3), 139(4A), 139(4B), 139(4C), 139(4D), 142(1), 148(1), 153A All Applicable Return Forms for A Y 2013-14: ITR – 1 (SAHAJ), ITR – 2, ITR – 3, ITR -4S (SUGAM), ITR – 4, ITR – 5, ITR – 6, ITR – 7 Filling of Income […]
Applicability of transfer pricing provisions was earlier limited to International Transactions only. With effect from 01.04.2013, the scope of Transfer Pricing provisions is extended to Specified Domestic Transactions and will accordingly be applicable from A.Y. 2013-14.
Mandatory ELECTRONIC FILLING of Chartered Accountant’s report under section 44AB, 92E & 115JB of Income Tax Act, 1961 . Where an assessee is required to furnish a report of audit under section 44AB, 92E or 115JB, he shall furnish the same Electronically on or before the due date for furnishing the return of income under subsection (1) of section 139.
