Section 46 of Finance Act 2018 [Section 46 of Finance Act 2018 deals with Amendment of section 143. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 143. 46. In section 143 of the Income-tax Act,— (a) in sub-section (1), in clause (a), after the second proviso, the following proviso shall be inserted, namely:— “Provided also that… Read More »
Section 45 of Finance Act 2018 [Section 45 of Finance Act 2018 deals with Amendment of section 140. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 140. 45. In section 140 of the Income-tax Act, in clause (c), in the second proviso,— (A) in clause (b), after the words “principal officer thereof;” occurring at the… Read More »
Section 44 of Finance Act 2018 [Section 44 of Finance Act 2018 deals with Amendment of section 139A. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 139A. 44. In section 139A of the Income-tax Act,— (A) in sub-section (1),— (a) in clause (iv), the word “or” shall be inserted at the end; (b) after clause… Read More »
Section 43 of Finance Act 2018 [Section 43 of Finance Act 2018 deals with Amendment of section 115T.. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115T.. 43. In the Explanation occurring after section 115T of the Income-tax Act, for clause (b), the following clause shall be substituted, namely:— ‘(b) “equity oriented fund” means a fund referred… Read More »
Section 42 of Finance Act 2018 [Section 42 of Finance Act 2018 deals with Amendment of section 115R. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115R. 42. In section 115R of the Income-tax Act, in sub-section (2),— (A) for clause (i) to clause (iii), the following clauses shall be substituted, namely:— “(i) twenty-five per… Read More »
Section 41 of Finance Act 2018 [Section 41 of Finance Act 2018 deals with Omission of Explanation occurring after section 115Q. and is covered in CHAPTER III DIRECT TAXES] Omission of Explanation occurring after section 115Q. 41. After section 115Q of the Income-tax Act, the Explanation shall be omitted. Finance Act 2018 : Assented by President : Download Print Notification
RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE JHARKHAND GOODS & SERVICES TAX RULES, 2017- E-WAY BILL – E-WAY BILL IMPLEMENTATION IN KARNATAKA NOTIFICATION, DATED 31-3-2018 Provisions relating to e-way bill will be introduced through the country from 1-4-2018 for inter-State movement of goods. In Karnataka, the… Read More »
Section 88 of Finance Act 2018 [Section 88 of Finance Act 2018 deals with Amendment of section 83 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 83 88. In the Customs Act, in section 83,— (a) for the word “post”, wherever it occurs, the words “post or courier” shall be substituted; (b) for the words… Read More »
Section 116 of Finance Act 2018 [Section 116 of Finance Act 2018 deals with Substitution of words “Authorised Officer” for the word “Secretary” throughout Act and is covered in CHAPTER VIII MISCELLANEOUS] Substitution of words “Authorised Officer” for the word “Secretary” throughout Act 116. In the principal Act, for the word “Secretary”, wherever it occurs, the words “Authorised… Read More »
Section 115 of Finance Act 2018 [Section 115 of Finance Act 2018 deals with Amendment of short title and is covered in CHAPTER VIII MISCELLANEOUS] Amendment of short title 115. In the principal Act, in section 1, in the short title, for the word “Banks”, the word “Promotion” shall be substituted. Finance Act 2018 : Assented by President… Read More »