| (A) |
Executive summary of the memorandum................................................................ |
13 |
| (B) |
Direct taxes: |
|
|
1. |
Tax on Fringe Benefits to employees ................................................................... |
4 |
|
2. |
Employees' Contribution to Provident Fund etc. .................................................... |
4 |
|
3. |
Interest, Commission, Brokerage, Fees for services, Payment to contractors etc. not to be allowed as deduction unless tax deducted at source ............................... |
5 |
|
4. |
Disallowed under section 40A(3) and Rules 6DD ................................................... |
6 |
|
5. |
Section 44AB, 44AD, 44AE, 44AF ...................................................................... |
6 |
|
6. |
Capital gains Based on Stamp Duty Valuation ...................................................... |
7 |
|
7. |
Provisions Relating to Gift ................................................................................... |
7 |
|
8. |
Deduction for Housing Projects: .......................................................................... |
8 |
|
9. |
Deduction to exporters u/s 80 HHC ...................................................................... |
8 |
|
10. |
TDS Amount in Advance ..................................................................................... |
8 |
|
11. |
Exemption from TDS for regular assessee ............................................................ |
9 |
|
12. |
De-Materialization of TDS and TCS certificates ..................................................... |
9 |
|
13. |
Bar of limitation for imposing penalties - S.275 ...................................................... |
11 |
|
14. |
Rate for TCS for Scrap ........................................................................................ |
11 |
|
15. |
Tax on voluntary disclosed income ...................................................................... |
11 |
|
16. |
Age limit for senior Citizen .................................................................................. |
11 |
| (C) |
Indirect taxes: |
|
|
1. |
General points related to Service Tax, Central Excise, Customs Act |
13 |
|
|
|
|