Team Voice of CA

Analysis on Budget – 2014:

Click here for Highlights of UNION BUDGET – 2014

Click here for Clause by Clause Analysis on DIRECT TAX

Click here for Clause by Clause Analysis on CUSTOM Non-Tariff

Click here for Changes in Custom Tariff Rates

Click here for Clause by Clause Analysis on EXCISE Non-Tariff & RULES

Click here for Changes in Central Excise Tariff Rates

Click here for Clause by Clause Analysis on SERVICE TAX

Above Analysis are prepared by the joint efforts of following members

  1. CA. Sanjay Agarwal, Central Council Member, Mem No. 085252,
  2.  CA. Harish Chandra Agrawal, Former Chairman – NIRC, Mem No. 082984
  3. CA. Anil Kumar Jain, Former Chairman – NIRC, Mem No. 084559
  4. CA. K C Gupta, Mem No. 082947
  5. CA. Sushil Aggarwal, Mem No. 083729
  6. CA. D N Bhardwaj, Mem No. 084643
  7. CA. Suresh Chand Agarwal, Mem No. 086460
  8. CA. Ajesh Kumar Aggarwal, Mem No. 087781
  9. CA. Vijay Kumar Gupta, Mem No. 088169
  10. CA. Sanjay Agarwal, Mem No. 095420
  11. CA. Din Dayal Agrawal, Mem No. 096679
  12. CA. Nitin Mittal, Mem No. 098930
  13. CA. Lalit Mittal, Mem No. 099139
  14. CA. Sidharth Jain, Mem No. 099165
  15. CA. Ombir Singh Panwar, Mem No. 099558
  16. CA. Sunil Kumar Gupta, Mem No. 403420
  17. CA. Karan Aggarwal, Mem No. 501310
  18. CA. Pankaj Gupta, Mem No. 501643
  19. CA. Amar Pal, Mem No. 510630
  20. CA. Monika Aggarwal, Mem No. 510695
  21. CA. Adhir Kumar Samal
  22. CA. Avinash Gupta, Mem No. 513349
  23. CA. Puneet Goyal, Mem No. 516352
  24. CA. Geetanjali, Mem No. 517817
  25. CA. Apoorva Bhardwaj, Mem No. 519147
  26. CA. Jyoti Kaur, Mem No. 519197
  27. CA. Abhishek Aneja, Mem No. 520224
  28. CA. Puneet Kumar Sarin, Mem No. 522564
  29. CA. Parul Grover, Mem No. 528465

Disclaimer: The above analysis is done by a team of professionals based on interpretation of new and infancy provisions amending existing or inserting new provisions and viewed in current development, legal and judicial developments., Voice of CA or any contributing member disclaims any legal issue or liability, whether individual or class, more so when there is no quid pro quo. Before acting on any provision based on above analysis, legal opinion may be sought.


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0 responses to “Highlights & Clause Analysis of Budget 2014 on Direct & Indirect Taxes”


    Good analysis, it very useful to all


  2. Mohit Bedi says:

    Dear Analyst team kindly guide on Sec 115-O.
    I work in a big power sector company and we have already proposed dividend. We are having some issues regarding the effective date of application of Section 115-O. As per the memorandum to Fin Bill, 2014 the amendment is applicable from 1st Oct, 2014. Now our concern is whether this date is for the declaration of the Dividend or the payment of Dividend. Shall we declare the Dividend before the notified date or shall we pay the Dividend / DDT before the notified date.

    Please Guide.

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