Section 147 of Finance Act 2018 [Section 147 of Finance Act 2018 deals with Amendment of section 12A and is covered in CHAPTER VIII MISCELLANEOUS] Amendment of section 12A 147. In the Securities Contracts (Regulation) Act, 1956 (42 of 1956) (hereafter in this Part referred to as the principal Act), section 12A shall be numbered as sub-section (1)… Read More »
Section 146 of Finance Act 2018 [Section 146 of Finance Act 2018 deals with Commencement of this Part and is covered in CHAPTER VIII MISCELLANEOUS] PART VI AMENDMENTS TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956 Commencement of this Part 146. The provisions of this Part shall come into force on such date as the Central Government may, by… Read More »
Guide to Income Computation and Disclosure Standards-As Amended by Finance Act 2018 [3rd Edition(A.Y 2018-19)] Paperback – 2018 by CA Srinivasan Anand G. (Author) Price Rs 625 Click to buy online Paperback: 288 pages Publisher: Taxmann; 3rd Edition(A.Y 2018-19) edition (2018)
Section 206C Income-tax Act 1961 As amended by Finance Act 2018 BB.—Collection at source Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.14 206C. 15(1) Every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account of the buyer or… Read More »
Section 32 of Finance Act 2018 [Section 32 of Finance Act 2018 deals with Insertion of new section 80TTB. and is covered in CHAPTER III DIRECT TAXES] Insertion of new section 80TTB. 32. After section 80TTA of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2019, namely:— ’80TTB. Deduction in… Read More »
Form GST EWB 02 (See rule 138)
Section 33 of Finance Act 2018 [Section 33 of Finance Act 2018 deals with Insertion of new section 112A. and is covered in CHAPTER III DIRECT TAXES] Insertion of new section 112A. 33. After section 112 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2019, namely:— ‘112A. Tax on… Read More »
Section 40 of Finance Act 2018 [Section 40 of Finance Act 2018 deals with Amendment of section 115-O. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115-O. 40. In section 115-O of the Income-tax Act,— (a) in sub-section (1), the following proviso shall be inserted, namely:— ‘Provided that in respect of dividend referred to in sub-clause… Read More »
Section 39 of Finance Act 2018 [Section 39 of Finance Act 2018 deals with Amendment of section 115JF. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115JF. 39. In section 115JF of the Income-tax Act, with effect from the 1st day of April, 2019,— (i) for clause (b), the following clause shall be substituted, namely:—… Read More »
Section 38 of Finance Act 2018 [Section 38 of Finance Act 2018 deals with Amendment of section 115JC. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115JC. 38. In section 115JC of the Income-tax Act, after sub-section (3), the following sub-section shall be inserted with effect from the 1st day of April, 2019, namely:— ‘(4)… Read More »