Budget 2017 - 5. page

Rationalizatio n of provisions of Section 10AA : CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY INSERTED APPLICABLE W.E.F.  BRIEF OF AMENDMENT  38 Rationalization […]

Rationalizatio n of rebate allowable under Section 87A : CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY INSERTED APPLICABLE W.E.F.  BRIEF OF AMENDMENT  38 […]

Clarification regarding the applicability of section 112 : CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY INSERTED APPLICABLE W.E.F.  BRIEF OF AMENDMENT  150 Clarification […]

Rationalisation of provisions of section 115JB in line with Indian Accounting Standard (Ind- AS) :   CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY […]

Accounting Treatment on Dissolution of Partnership : On dissolution, the books of accounts of the partnership firm are closed. The various steps to be followed are as follows: 1. “Realisation […]

Penalty on professionals for furnishing incorrect information in statutory report or certificate :   CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY INSERTED APPLICABLE […]

Fee for delayed filing of return : CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY INSERTED APPLICABLE W.E.F.  BRIEF OF AMENDMENT  56,57,75& 85  Fee […]

Mandatory furnishing of return by certain exempt entities : CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY INSERTED APPLICABLE W.E.F.  BRIEF OF AMENDMENT  55 […]

Restriction on exemption in case of corpus donation by exempt entities to other exempt entities :   CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / […]

 Secondary Adjustments in Certain Cases : CLAUSE(S) OF FINANCE BILL, 2017  PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY INSERTED APPLICABLE W.E.F.  BRIEF OF AMENDMENT  42  Secondary Adjustments in […]