Notification No. 52/2013 – Income Tax The notification shall be effective subject to the following conditions, namely :- (a) the Gujarat State AIDS Control Society does not engage in any commercial activity; (b) the activities and the nature of the specified income of the Gujarat State AIDS Control Society remain unchanged throughout the financial year; and
Notification No. 53/2013 – Income Tax Whereas, an Agreement between the Government of the Republic of India and the Government of the Oriental Republic of Uruguay for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital was signed in India on the 8th day of September, 2011 (hereinafter referred to as the Agreement);
The process of offline payment of tax, interest and penalty or any other amount due under the Act. The challan will be filled up on the department’s website (http://www.dvat.gov.in) both for physical/offline and epayment/online . For physical payment/offline payment, the dealer will present the challan having unique ID, printed from the department’s website and make the payment in cash or through cheque. The detailed process of physical/offline as well as e-payment/online is available on department’s website.
Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section(1) read with sub-section (2) and (3) of Section 70 and sub-section (2) of Section 59 of Delhi Value Added Tax Act, 2004, do hereby notify the revised Form DP-1, which is annexed with this notification. Further, the DP- 1 shall be submitted by the dealers as per following revised schedule:
The import policy of Electrical Energy under Exim Code 2716 00 00 in Chapter 27 of ITC (HS) 2012, Schedule 1 (Import Policy) is revised from ‘restricted’ to ‘free’. Accordingly, the amended entry under Exim Code 2716 00 00 shall be as under.
Notification No. 50/2013 – Income Tax Whereas the annexed Protocol amending the Convention between the Government of the Republic of India and the Government of the People’s Republic of Bangladesh for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as “Protocol”) signed on the 16th day of February, 2013, shall enter into force on the 13th day of June, 2013, being the date of the later of the notifications after completion of the procedures as required by the laws of the respective countries for the entry into force of the Protocol, in accordance with the provisions of Article 3 of the said Protocol.
Notification No. 51/2013 – Income Tax S.O. 2017 (E). -In exercise of the powers conferred by clause (e) of the proviso to clause (5) of section 43 read with section 295 of the Income – tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income – tax Rules, 1962, namely : – 1. (1) These rules may be called the Income – tax (9th Amendment) Rules, 2013. (2) They shall come into force on the date of their publication in the Official Gazette.
Kindly refer to clause (10) of paragraph 4 of Non-Banking Financial Companies Acceptance of Public Deposits (Reserve Bank) Directions, 2007. NBFCs are at times required to freeze the term deposits of customer based on the orders of the enforcement authorities or the deposit receipts are seized by the enforcement authorities.
Notification No. 49/2013 – Income Tax In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby notifies for the purposes of the said clause, the Himachal Pradesh Electricity Regulatory Commission, a Commission established by the Central Government of Himachal Pradesh, in respect of the following specified income arising to that Commission, namely:-
Notification No. 48/2013 – Income Tax (a) amount received in the form of Government grants; (b) amount received as licence fee from licensees in electricity; (c) amount received as application processing fee; and (d) interest earned on Government grants and fee received.
