Deduction of Tax at source from salaries
Posted Date : 23-Aug-2011 , 04:01:46 am | Posted By: Ashish Karundia
1
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
DEDUCTION OF TAX AT SOURCE —
INCOME–TAX DEDUCTION FROM SALARIES
UNDER SECTION 192 OF THE
INCOME–TAX ACT, 1961
DURING THE FINANCIAL YEAR 2011-2012
CIRCULAR NO. 05/2011
NEW DELHI, dated 16.08.2011
2
INDEX
Para No.
Page Nos.
1. General 3
2. Finance Act, 2011 3
3. Section 192 of Income-tax Act 1961 5
4. Persons responsible for deducting tax and their duties 8
5. Est...
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Income Tax |
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Amendment to Circular No. 54/2004-Customs dated 13.10.2004 regarding waiver from the requirement of Bank Guarantee in respect of EOUs
Posted Date : 18-Aug-2011 , 08:22:09 am | Posted By: CASANSAAR
Circular No. 36/2011-Customs
F. No. DGEP/EOU/18/2011
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi dated 12 August, 2011.
To
All Chief Commissioners of Customs / Customs (Prev)
All Chief Commissioners of Customs & Central Excise
All Commissioners of Customs / Customs (Prev)
All Commissioners of Customs (Appeals)
All Commissioners of Customs & Central Excise
All Commissioners of Customs & Cen...
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Custom |
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Corrigendum to Company Law Settlement Scheme, 2011
Posted Date : 12-Aug-2011 , 08:15:01 am | Posted By: CASANSAAR
General Circular No. 60/2011, Dated the 10thAug, 2011
F. No. 2/11/2011-CL V
Subject: Corrigendum to Company Law Settlement Scheme, 2011
In continuation of the Ministry’sGeneral Circular No. 59/2011dated 5.8.2011 on the subject cited above, it is stated that the said scheme shall be applicable to Form 52 (filing of annual accounts by a foreign company) as foreign companies are included in the scheme.
2. All the terms and conditions of the General Circular No. 59/2011 dated 5.8.201...
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Corporate Laws |
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Regarding prohibition on carrying rice in baggage by air passengers travelling to USA
Posted Date : 09-Aug-2011 , 08:28:53 am | Posted By: CASANSAAR
Circular No.34 / 2011- Customs
F.No. 528/34/2011-STO (TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tariff Unit
***
229A, North Block, New Delhi - 1,
3rdAugust, 2011.
To
All Chief Commissioners of Customs / Customs (Prev.),
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs / Customs (Prev.),
All Commissioners of Customs & Central Excise,
AllDirector Generals under CBEC.
Sir...
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Custom |
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Company Law Settlement Scheme,2011
Posted Date : 06-Aug-2011 , 12:00:42 pm | Posted By: CASANSAAR
General Circular No.59 /2011, Dated the 05th Aug, 2011
Subject: Company Law Settlement Scheme, 2011
It has been observed that a large number of companies are not filing their due statutory documents (i.e. Balance Sheets and Annual Returns) timely with the Registrar of Companies. Due to this, the records available in the electronic registry are not updated and thereby are not available to the stakeholders for inspection. Further, due to not filing the documents on time, companies are burd...
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Notification - CPT December 2011 Examinations
Posted Date : 04-Aug-2011 , 07:23:01 am | Posted By: CASANSAAR
No.13-CA (EXAM)/CPT/ December/2011: In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to notify that the Common Proficiency Test (Paper- Pencil Mode) will be held on Sunday, 18th December, 2011 in two sessions as below, at the following centres provided that sufficient number of candidates offer themselves to appear from each centre.
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Students Zone |
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Income Tax Notification No. 40/2011 - Section 10(6C) of the IT ACT, 1961 - Income arising to foreign company by way of fees for Technical Services
Posted Date : 03-Aug-2011 , 11:57:44 am | Posted By: CA ANKUR KAPIL
-COPY OF-
INCOME TAX NOTIFICATION
NO. 40/2011 [
DATED 29-7-2011
SECTION 10(6C) OF THE INCOME-TAX ACT, 1961 - INCOME ARISING TO FOREIGN COMPANY BY WAY OF FEES FOR TECHNICAL SERVICES - NOTIFIED FOREIGN COMPANY - EADS DEUTSCHLAND GmbH, GERMANY NOTIFIED U/S 10(6C)
In exercise of the powers conferred by clause (
6C
) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government herby notifies that any income arising to M/s. EADS Deutschland GmbH Worthstrable ...
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Master Circular on Prosecution of Directors
Posted Date : 02-Aug-2011 , 10:55:17 am | Posted By: CASANSAAR
Master Circular No. 1/2011, Dated the 29th July, 2011
No.3/57/2011/CL- II,
Sub: Master Circular on Prosecution of Directors – Regarding
The question of treating a person as an officer in default by ROCs when prosecutions are launched against a company and its directors for violations under Companies Act, 1956 has come up for examination time and again. The Department has issued various circulars in this regard so far. It may be recollected that the Department vide circular No.42/7/7...
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Corrigendum to General Circular No. 54/2011
Posted Date : 02-Aug-2011 , 10:49:32 am | Posted By: CASANSAAR
F. No. 35/6/2011/InsolvencyGovernment of IndiaMinistry of Corporate Affairs
5th Floor, ‘A’ Wing, Shastri Bhavan,Dr. R.P. Road, New Delhi-110001Dated 1st August, 2011
To
All Regional Directors All ROCs
All Official Liquidators
Subject: Corrigendum to General Circular No. 54/2011.
***
In view of the representations from professional Institutes, it has been decided to amend Para (c) the Circular No. 54/2011 dated 26th July, 2011. Para (c) of the said Circular may be read as u...
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Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode
Posted Date : 02-Aug-2011 , 10:44:16 am | Posted By: CASANSAAR
Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode.
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Regarding clarification on
Posted Date : 31-Jul-2011 , 06:05:47 am | Posted By: CASANSAAR
Circular No. 144/13/ 2011 – ST
F.No.354/93/2011-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
North Block, New Delhi
18th July, 2011
To
Chief Commissioners of Central Excise and Service Tax (All),
Director General (Service Tax),
Director General (Central Excise Intelligence),
Director General (Audit),
Commissioners of Service Tax (All),
Commissioners of Central Excise and Service Tax (All).
...
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Service Tax |
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Export warehousing
Posted Date : 31-Jul-2011 , 06:03:59 am | Posted By: CASANSAAR
Circular No. 949/10/2011-CX
F.No.209/02/2011-CX.6(Pt.)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise & Customs
******
New Delhi, The Dated 19th July, 2011
To,
The Director General(All)
The Chief Commissioner of Central Excise(All)
The Commissioner of Central Excise(All)
Subject:- Export warehousing –Extension of facility at Tijara Tehsil of Alwar District in the state of Rajasthan - regarding.
I am directed to refer to Board’s C...
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Excise |
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Regarding making E-payment of Customs duty mandatory
Posted Date : 31-Jul-2011 , 05:58:49 am | Posted By: CASANSAAR
Circular No. 33/2011-Customs
F.No.450/180/2009-Cus.IV(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
*****
229-A, North Block,
New Delhi, 29th July, 2011.
To,
All Chief Commissioners of Customs
All Chief Commissioners of Central Excise and Service Tax
Subject: Making E-payment of Customs duty mandatory-regarding.
Sir / Madam,
E-payment facility at Customs locations was introduced in 2007 and is avai...
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Custom |
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Regarding leviability of Cess on export of Lac/shellac
Posted Date : 31-Jul-2011 , 05:57:05 am | Posted By: CASANSAAR
Circular No. 32 /2011-Customs
F. No. 341/26/2011-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
***
New Delhi dated 26th July, 2011
To
All Chief Commissioners of Customs / Customs (Prev.),
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs / Customs (Prev.),
All Commissioners of Customs & Central Excise,
AllDirector Generals under CBEC.
Subject: Leviability of Cess on export of Lac/shellac - regardi...
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Category :
Custom |
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Regarding Classification of Palm Stearin
Posted Date : 31-Jul-2011 , 05:56:32 am | Posted By: CASANSAAR
Circular No.31/ 2011-Customs
F.No.521/64/2010-STO (TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
229A, North Block, New Delhi-110001
Dated 26th, July, 2011
To,
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs & Central Excise.
AllDirector Generals under CBEC.
Subject: -Cla...
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Category :
Custom |
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Regarding Refund of 4% CVD (SAD)-Extension of time upto 15th September, 2011 for using re-credited 4% CVD (SAD) amount in DEPB.
Posted Date : 31-Jul-2011 , 05:55:20 am | Posted By: CASANSAAR
Circular No.30/2011-Customs
F.No.401/46/2008-Cus.III(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
North Block, Room No. 253-A,
New Delhi, the19th July, 2011.
To,
All Chief Commissioners of Customs/Customs (Prev.),
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs/Customs (Prev.),
All Commissioners of Customs & Central Excise.
Subject:- Refund of 4% CVD (SAD)-Extension of...
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Custom |
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arding Handling of Cargo in Customs Areas Regulations, 2009
Posted Date : 31-Jul-2011 , 05:54:43 am | Posted By: CASANSAAR
Circular No. 29/2011-Customs
F.No.450/55/2008-Cus.IV (Pt.II)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
*****
229-A, North Block,
New Delhi, 18th July, 2011.
To,
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs & Central Excise.
AllDirector Generals under CBEC.
Subject:...
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Category :
Custom |
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Regarding import of hazardous waste under Hazardous Waste (Management, Handling and Trans-boundary) Rules, 2008
Posted Date : 31-Jul-2011 , 05:52:13 am | Posted By: CASANSAAR
Circular No.27/2011-Customs
F. No.401/130/2011-Cus III
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Room No. 253-A, North Block,
New Delhi -110001.
4th July 2011.
To,
All Chief Commissioners of Customs/ Customs (Prev.)
All Chief Commissioners of Customs & Central Excise
All Directors General of CBEC,
All Commissioners of Customs / Customs (Prev.)
All Commissioners of Customs & Central Excise
All Commissioners...
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Custom |
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Regarding continuation of DEPB scheme for three months beyond 30.06.2011 i.e. upto 30.09.2011
Posted Date : 31-Jul-2011 , 05:50:40 am | Posted By: CASANSAAR
Circular No. 26 /2011-Cus.
F. No. 605/128/2005-DBK(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
*****
New Delhi, the 1st July, 2011
To
All Chief Commissioners of Customs,
All Chief Commissioners of Customs & Central Excise/ C. Ex.,
All Director Generals under CBEC,
All Commissioners of Customs/ Customs (Preventive),
All Commissioners of Customs & Central Excise/ Central Excise.
Sir/Madam,
Subject ...
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Category :
Custom |
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Scrutiny inspection and investigation in all winding up cases
Posted Date : 28-Jul-2011 , 03:07:23 am | Posted By: CA ANKUR KAPIL
GENERAL CIRCULAR No. 55/2011
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ Wing, Shastri Bhavan,
Dr. R.P. Road, New Delhi-110001
To
All Regional Directors
All Registrar of Companies
All Official Liquidators
Subject: Scrutiny inspection and investigation in all winding up cases.
Sir,
It has been noticed that winding up petitions are being filed by management after having committed major violations under the Companies Act, 1956 as well as ...
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Category :
Corporate Laws |
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Pro-active action in case of winding up petitions
Posted Date : 28-Jul-2011 , 03:06:30 am | Posted By: CA ANKUR KAPIL
GENERAL CIRCULAR NO. 54/2011
Government of India
Ministry of Corporate Affairs
5
Dr. R.P. Road, New Delhi-110001
Dated 26
To
All Regional Directors
All ROCs
All Official Liquidators
Subject: Pro-active action in case of winding up petitions.
It has been noticed that winding up petitions are filed by creditors, stake holders and management before Hon’ble High courts without providing full information. This leads to waste of valuable time of Hon’ble Court and a...
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Corporate Laws |
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Exempts club or association service referred to in sub-clause (zzze) of clause (105) of section 65 of the said Act, provided by an association of dyeing units in relation to the project, from the whole of service tax l
Posted Date : 28-Jul-2011 , 02:59:32 am | Posted By: CA ANKUR KAPIL
NOTIFICATION NO 42/2011-SERVICE TAX
Dated: July 25, 2011
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts club or association service referred to in sub-clause (zzze) of clause (105) of section 65 of the said Act, provided by an association of dyeing units in relation to the project, from the whole of service tax leviabl...
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Category :
Service Tax |
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Online incorporation of companies within 24 hours
Posted Date : 27-Jul-2011 , 07:51:59 am | Posted By: CASANSAAR
Online incorporation of companies within 24 hours.
General Circular No: 49/2011 dated 23.07.2011...
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Corporate Laws |
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Procedure for Large Tax Payers
Posted Date : 22-Jul-2011 , 12:11:44 pm | Posted By: CA ANKUR KAPIL
Notification No. 17/ 2011-Central Excise (N.T.)
New Delhi, the 18th July, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-rule (ea) of rule 2 of the Central Excise Rules, 2002, and sub-rule (cccc) of rule 2 of the Service Tax Rules, 1994, the Central Government hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 20/2006-Central Excise (N.T), dated the 30th September, 2006, publish...
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Excise |
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Establishment of Connectivity with both depositories NSDL and CDSL
Posted Date : 20-Jul-2011 , 01:10:17 am | Posted By: CA Akshay Joshi
Securities and Exchange Board of India
CIRCULAR
CIR/MRD/DP/ 10 /2011 July 18, 2011
To,
All Stock Exchanges
Dear Sir / Madam,
Sub: Establishment of Connectivity with both depositories NSDL and CDSL –
Companies eligible for shifting from Trade for Trade Settlement (TFTS)
to normal Rolling Settlement
1. It is observed from the information provided by the depositories that the
companies listed in Annexure ‘A’ have established connectivity with both the
depositories....
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Category :
SEBI |
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Legal Update: Service Tax: Clarification Re Invoice Within 14 Days of
Posted Date : 19-Jul-2011 , 12:45:00 pm | Posted By: Rajni Bansal
Subject: – Clarification on “Completion of service”- regarding. Representations requesting clarification on “completion of service” as provided under the Point of Taxation Rules, 2011 and Service Tax Rules, 1994 have been received from certain sections of service providers that in many situations it is not possible to issue invoices within 14 days of the completion of the service since the exact date of completion of service is difficult to identify. Instances ha...
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Category :
Service Tax |
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Extension of period for document submission, scrutiny and issue of registration certificate for export of cotton [ITC (HS) Code 5201 or 5203].
Posted Date : 18-Jul-2011 , 07:31:14 am | Posted By: CA Akshay Joshi
...
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Category :
DGFT |
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Amends Notification No. 36/2001
Posted Date : 18-Jul-2011 , 07:29:08 am | Posted By: CA Akshay Joshi
...
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Category :
Custom |
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Regarding Handling of Cargo in Customs Areas Regulations, 2009
Posted Date : 18-Jul-2011 , 07:26:26 am | Posted By: CA Akshay Joshi
...
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Category :
Custom |
Comments :
0 | Hits : 1131
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Name Availability Guidelines, 2011
Posted Date : 10-Jul-2011 , 09:09:01 am | Posted By: CASANSAAR
Name Availability Guidelines, 2011
Click here : http://mca.gov.in/Ministry/pdf/Circular_45-2011_08july2011.pdf...
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Corporate Laws |
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