The Finance Minister in his Budget Speech 2005-06 announced the proposal to set up Large Taxpayer Units ( hereinafter referred to as LTUs) in the country in line with the international practice, which would service large taxpayers paying excise duty, corporate tax/income-tax and service tax under a single window. The Government has decided to implement the LTU scheme in a phased manner
In exercise of powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act,1992 read with paragraph 2.1 of the Foreign Trade Policy, 2004-2009, the Central Government hereby amends/ corrects the first sentence of para 3.8.3 of Foreign Trade Policy (2004-2009) as under.
In exercise of powers conferred under Paragraph 2.4 of the Foreign Trade Policy 2004-2009, the Director General of Foreign Trade hereby makes the following amendments in the Handbook of Procedure.
Notification No. 283-Income Tax S.O. 1661(E).– (1) In exercise of the powers conferred by sub-clause (ii) of clause (a) of sub-section (2) of section 80-IC of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India
This has reference to Circular No.MIRSD/DR-1/FC/Cir-15/2006 dated September 29, 2006 regarding payment of fees by stock brokers pursuant to Notification No.S.O.1600 (E) dated September 25, 2006 amending SEBI (Stock brokers and Sub brokers) Regulations, 1992.
The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No.105/2006-Customs (N.T.), dated, the 15th September, 2006 (S.O.1537 (E) dated 15th September 2006).
The Principal Notification was published in the Gazette of India vide notification No. 38/2001-Central Excise (N.T.) dated the 26th June, 2001vide number GSR 467 (E), dated the 26th June, 2001 and last amended vide notification number 7/2006-CE ( N.T.), dated the 22nd March 2006 vide number GSR 173 (E) dated the 22nd March 2006.
The principal notification No. 14/2002-Central Excise (N.T.), dated the 8th March, 2002 was published vide number G.S.R. 182 (E), dated the 8th March, 2002 and was last amended by Notification No. 01/2006-CE ( N.T.), dated 3rd January, 2006 vide number G.S.R, 4 (E), dated the 3rd January, 2006.
A person willing to operate as large taxpayer shall furnish details of each of the premises already registered under the Central Excise Act, 1944(1 of 1944) including the premises of first and second stage dealers and each of the premises registered under Chapter V of the Finance Act, 1994 including the premises of input service distributor.
The principal rules were notified vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004,[ G.S.R.600 (E), dated the 10th September, 2004] and were last amended vide notification No. 10/2006-Central Excise (N.T.), dated the 25th April, 2006.
