Income Tax Rules 29B is related to Application for certificate authorising receipt of interest and other sums without deduction of tax under sub-section (1) of section 195. In this rule one of the condition for issue of certificate was that person applying for the certificate has not been subjected to penalty under clause (iii) of sub-section (1) of section 271.
In Sikh Gurdwaras Act, 1925 in section 49, for the proviso, the following proviso shall be substituted, namely:— Provided that no person shall be registered as an elector who—(a) trims or shaves his beard or keshas; (b) smokes; and (c) takes alcoholic drinks.
in the table, against serial number 39, in column (3), the words charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones and shall be omitted.
Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones- Provided that the importer shall comply the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016.
The importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of servicing, repair and maintenance of aircrafts, aircraft components, parts including engines of aircrafts and submits such account periodically to the Commissioner of Customs in such manner as may be specified by the said Commissioner;
Under sub-section (6) of section 195 of the Income-tax Act, person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum, whether or not chargeable under the provisions of this Act, is required to furnish the information relating to payment of such sum, in such form and manner, as may be prescribed.
As per sub-rule (1) of rule 29C (Declaration by person claiming receipt of certain incomes without deduction of tax) of the Income-tax Rules, 1962 (hereunder referred as the Rules) a declaration under sub-section (1) or under sub-section (1A) of section 197A shall be in Form No. 15G and declaration under sub-section (1C) of section 197A shall be in Form No. 15H.
a Registration: The deductor /collector should hold valid TAN and is required to be registered in the e-filing website (https://incometaxindiaefiling.gov.in/) as Tax Deductor & Collector to file the e-TDS/e-TCS Return. b Preparation: The Return Preparation Utility (RPU) to prepare the TDS/TCS Statement and File Validation Utility (FVU) to validate the Statements can be downloaded from the tin-nsdl website (https://www.tin-nsdl.com/).
Central Government hereby establishes a Tribunal consisting of the following persons to decide disputes arising under section 10A of the Act in the matter of election to the Council of the Institute of Chartered Accountants of India held in December, 2015, namely:-
Commissioner of Sales Tax, Maharashtra State hereby delegates the powers and duties of Commissioner under section 11 of the Act, in respect of orders passed by authorities specified in column (2) of the Schedule – I hereto to the designated authorities as mentioned in column (3) of the said schedule
