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Notifications

Maharashtra Goods and Services Tax (Amendment) Act, 2018

December 14, 2018 2613 Views 0 comment Print

(1) This Act may be called the Maharashtra Goods and Services Tax (Amendment) Act, 2018. (2) Section 1 shall come into force at once. (3) Save as otherwise provided, remaining sections shall come into force on such date as the Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.

SEBI (Mutual Funds) (Fourth Amendment) Regulations, 2018

December 13, 2018 1761 Views 0 comment Print

Securities and Exchange Board of India (Mutual Funds) (Fourth Amendment) Regulations, 2018 come into force on the 1st day of April, 2019

CBDT notifies Special Courts under Black Money Act for West Bengal & Andaman and Nicobar Islands

December 11, 2018 1056 Views 0 comment Print

Special Courts for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 within their respective jurisdiction in the State of West Bengal and in the Union Territory of Andaman and Nicobar Islands.

SEBI (Mutual Funds) (Third Amendment) Regulations, 2018

December 6, 2018 885 Views 0 comment Print

Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2018 shall come into force on the date of their publication in the Official Gazette.

Advocate can accompany any person summoned by Director General

December 6, 2018 1416 Views 0 comment Print

No misconduct on the part of the Advocate, accompanying the person summoned during continuance of his presence before the DG shall be permitted. In case of any misconduct, the DG for reasons to be recorded in writing shall forward a complaint to the Commission.

Employees’ Provident Funds (Amendment) Scheme, 2018

December 6, 2018 10191 Views 2 comments Print

68HH. Non-refundable advance to a member in case of continuous un-employment for a period of not less than one month.- The Commissioner or, where so authorised by the Commissioner, any other officer subordinate to him, may permit a member, on ceasing to be an employee in any factory or establishment to which the Act applies, a non-refundable advance upto seventy-five percent of the amount standing to his credit in the Fund, if he has not been employed in any factory or other establishment for a continuous period of not less than one month immediately preceding the date on which he makes an application for such non-refundable advance

No TDS on Interest to Senior Citizen if not exceeds Rs. Fifty Thousand

December 6, 2018 1773 Views 0 comment Print

Income-tax Act provides that no tax deduction at source under section 194A shall be made in the case of Senior Citizens where the amount of such income or, the aggregate of the amounts of such income credited or paid during the financial year does not exceed fifty thousand rupees.

Capital Asset holding period on conversion : Rule 8AA & Sec. 115JG(1)

December 6, 2018 1440 Views 0 comment Print

In the case of a capital asset which became the property of the Indian subsidiary company in consequence to conversion of a branch of a foreign company referred to in subsection (1) of the section 115JG, there shall be included the period for which the asset was held by the said branch of the foreign company and by […]

CBDT notifies revised provisions U/s. 115G for Unabsorbed depreciation, set off / carry forward of losses, tax credit

December 6, 2018 2262 Views 0 comment Print

CBDT notifies revised provisions related to Unabsorbed depreciation, set off or carry forward and set off of losses, tax credit in respect of tax paid on deemed income relating to certain companies and the computation of income in the case of foreign company referred to in sub-section (1) of section 115JG of the Act and […]

Notification No. 79/2018-Customs Dated 05/12/2018

December 5, 2018 11421 Views 0 comment Print

Amendment to notification no. 52/2003-Customs dated 31.03.2003 -reg. GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 79/2018-Customs New Delhi, the 5th December, 2018 G.S.R. (E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the […]

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