In pursuance of the powers conferred by sub-clause (ii) of clause (17A) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby approves any payment made, whether in cash or in kind, as a reward by the Central Government or a State Government to the medal winners of the Olympic Games or Common Wealth Games or Asian Games with effect from the date of this order.
All Value Added Tax Authorities shall issue the notices/summons/orders to the dealers by electronic means by pasting the same on web-page of individual dealers. In addition to this, an SMS alert on the registered mobile numbers of the respective dealer may also be sent, wherever a mobile number has been furnished to the Department.
1. In exercise of powers conferred under section 138(1)(a) of Income-tax Act, 1961, the Central Board of Direct T00axes hereby directs that Director General of Income-tax (Systems) shall be the specified authority for the purpose of providing following information for purposes of implementation of National Food Security Act, 2013. Information about (i) Name; (ii) Father’s name; and (iii) Address of Resident individual Income-tax Payees of a particular State/Union Territory.
In supersession of earlier Orders constituting Dispute Resolution Panel. Hyderabad, the Central board of Direct Taxes hereby constitutes the Dispute Resolution Panel at Hyderabad comprising of three Commissioners of Income-tax as Members of the said Panel with a Reserve Member in accordance with Rule 3(3) of the Income-tax (Dispute Resolution Panel) Rules, 2009 as under:
The December instalment of Advance tax is required to be paid on or before 15th December, 2013 by the tax payers who are liable to pay advance tax. These taxpayers can make payments in the designated branches of the authorized banks, electronically or physically, as per law. The banks are closed on 15th December, 2013, being a Sunday. Accordingly, to facilitate payment of this instalment of Advance tax for the Financial year 2013-14, the Central Board of Direct taxes (CBDT)
In partial modification of the office order No. 4/2003 dated 28th August, 2003 and 26th October, 2009, the work distribution in the Foreign Tax and Tax Research (FT&TR) Division under the Central Board of Direct Taxes (CBDT) is revised as under:-
The existing orders of delegation of powers provided that the AC (VAT)/AVATO shall issue refund order after obtaining the prior approval of the Zonal incharge where the amount of refund is above Rs.2.5 lees and upto Rs.10.00 lacs. If the amount of rebind is more than Rs.10.00 Lies, prior approval of the Special Commissioner (Refund) is required.
The penalty in this case has been levied and further upheld by the lower appellate authority on the ground that providing ATM machine to bank after bringing them from outside the State of Punjab, is a transfer of right to use goods and is covered by the definition of sale as per Section 2 (zf) (iv) of the Punjab Value Added Tax Act, 2005
Delhi Value Added Tax Rules, 2005 do hereby delegate my powers specified in column Nos. 3 under Section mentioned in column no. 2 to the Officers specified in column 4 of the table appended below and direct that these officers shall exercise the powers and perform the duties concomitant with such powers, within their respective jurisdictions.
Central Government hereby directs that in respect of companies incorporated with the name containing the phrase electoral trust in accordance with the provisions of the Electoral Trusts Scheme, 2013,