MOST URGENT F.No.279 /Misc/M-118/2013-ITJ (Volume-II) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes * * * * * * * * * * * * * * * * * New Delhi the 21st April, 2017 To All Pr. Chief Commissioners of Income tax Madam/Sir, Sub: Window for uploading… Read More »
Held The assessee has been held entitled to adjustment of cash seized against its advance tax dues. It has further been held that the Explanation 2 to Section 132B of the Act is not retrospective in nature. Punjab And Haryana High Court Pr. CIT Vs Sh. Surinder Kumar Khindri Appeal Number : ITA No. 25… Read More »
Notifications Feb 13, 2017 Deposit of Specified Bank Notes (SBNs) – Chest Balance Limit / Cash Holding Limit Feb 08, 2017 Removal of limits on withdrawal of cash from Saving Bank Accounts Jan 30, 2017 Limits on Cash withdrawals from Bank accounts and ATMs – Restoration of status quo ante Jan 16, 2017 Enhancement of… Read More »
Withdrawal of Legal Tender Character of the Old Bank Notes in the denominations of Rs 500 and ₹ 1000 and The Specified Bank Notes (Cessation of Liabilities) Ordinance 2016 (Updated as on April 20, 2017) 1. Why was the Scheme of Withdrawal of Legal Tender Character of the old Bank Notes in the denominations of… Read More »
No. J- 24/9/2014-CPU(pt.) Government of India Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affairs) Krishi Bhavan, New Delhi The 21st April, 2017 GUIDELINES ON FAIR TRADE PRACTICES RELATED TO CHARGING OF SERVICE CHARGE FROM CONSUMERS BY HOTELS/RESTAURANTS Whereas, the Department of Consumer Affairs, Government of India is mandated to ensure that… Read More »
Section 17 IGST Act 2017 [ Section 17 IGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 17 IGST Act 2017 deals with Apportionment of tax and settlement of funds and is covered in CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS ( Note IGST Act 2017… Read More »
Section 16 IGST Act 2017 Summary of Section 16 IGST Act 2017 Section 16 IGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 Section 16 IGST Act 2017 deals with Zero rated supply and is covered in CHAPTER VII ZERO RATED SUPPLY ( Note IGST Act 2017 also known as THE INTEGRATED… Read More »
Section 15 IGST Act 2017 Section 15 IGST Act 2017 deals with Refund of integrated tax paid on supply of goods to tourist leaving India and is covered in CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of… Read More »
Section 14 IGST Act 2017 [ Section 14 IGST Act 2017 Comes into force w.e.f 22.06.2017 vide Notification No. 1/2017 – Integrated Tax Dated 19.06.2017 ] Section 14 IGST Act 2017 deals with Special provision for payment of tax by a supplier of online information and database access or retrieval services and is covered in CHAPTER V… Read More »
Section 13 IGST Act 2017 [ Section 13 IGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 13 IGST Act 2017 deals with Place of supply of services where location of supplier or location of recipient is outside India and is covered in CHAPTER V – PLACE OF SUPPLY… Read More »