Notification No. 72/2013 – Income Tax – DATED 18-9-2013 Central Board of Direct Taxes hereby authorises the Assessing Officer having jurisdiction in respect of the assessee for the purposes of the Income-tax Act, 1961, to exercise or perform all or any of the powers and functions conferred on, or, assigned to an Assessing Officer for the purpose of Chapter VII of Finance Act, 2013.
Notification No. 70/2013 – Income Tax “Note:- 1. ‘Alphabet’ mentioned in serial no.2 and 2A of the Schedule means the alphabet, with which the first name of the person begins the prefix titles such as Shri, Smt., M/s etc. shall be ignored for this purpose. 2. In the case of officers of Government Ministries, Departments, Organisations, Local bodies, Institutions, the Alphabet with which the name of Ministries, Departments, Organisations, Local bodies, Institutions, as the case may be, begins e.g. for Drawing and Disbursement Officers in the Ministry of Defence, Alphabet shall be ‘D’.”
Notification No. 71/2013 – Income Tax In the said notification, in Schedule-2, for serial numbers 10, 14, 15, 16 and 18 and the entries relating thereto, the following serial numbers and entries shall respectively be substituted, namely:-
Notification No. 73/2013 – Income Tax 1. (1) These rules may be called the Income-tax (16th Amendment) , Rules, 2013. They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (A) in Part-II, in sub-part D relating to special cases, after rule 10T, the following rules shall be inserted, namely:- Safe Harbour Rules
Regional Rural Banks and State / Central Cooperative Banks authorized to open / maintain NRE/NRO accounts, may open a Non Resident Ordinary (NRO) bank account of a foreign student on the basis of his/her passport (with appropriate visa & immigration endorsement) which contains the proof of identity and address in the home country along with a photograph and a letter offering admission from the educational institution.
the existing paragraph 2A shall be renumbered as paragraph 2AB thereof and before paragraph 2AB as so renumbered, the following paragraph shall be inserted, namely:-
NOW, therefore, in exercise of the powers conferred by sub-section (1) of section 8A of the said Customs Tariff Act, the Central Government, hereby directs that the First Schedule to the said Customs Tariff Act shall be amended in the following manner, namely:-
Zero percent loans/pricing of product as per the sourcing channel – In the zero percent EMI schemes offered on credit card outstandings, the interest element is often camouflaged and passed on to customer in the form of processing fee
Provided that the applicant shall comply with clause (c) or clause (d) of regulation 4, as the case may be, within six months from the date of grant of in-principle approval and upon compliance with the same, the Board may grant a certificate of registration under sub-regulation (2)
In supersession of all previous Notifications, regarding date for filing of Stock Statement in Form Stock-1 online for the stock available on 31st March, 2013, I, Prashant Goyal, Commissioner, Value Added Tax, in exercise of the powers conferred on me under sub-section(1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, do hereby extend the date for filing of the said form to 5th October, 2013 for all dealers.
