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Saving Accounts Most of salary earners use the saving accounts in India. Account holder can withdraw the amount any time form ATM or by issuing cheque / withdrawal Slip. All the Nationalized Banks, Private Banks and all cooperative banks provide saving bank account facility. The account holder is required to maintain the minimum balance according … Read more
Finance Minister P Chidambaram presented the Interim Budget for 2014-15 on Monday, 17th Feb, 2014. Here are the some highlights of that budget. 1) Excise duty on Small Cars, Motorcycles, SUVs and lager and mid size cars is reduced – The above concessions aimed at the middle class and to boost the automobile sector that … Read more
Madam Speaker, INTRODUCTION I rise to present the Interim Budget for 2014-15. The Current Economic Situation 2. As I prepared to write this speech, I found that whether it is a regular Budget for the full year or an interim Budget, some things remain the same. For example, our goals are the same and the … Read more
Meaning As per Section 65B (25) of Finance Act,1994; “goods” means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; As per Section … Read more
All of us visit restaurants, hotels or eating houses. And many of us also notice that recently the bills issued by some restaurants have service tax mentioned in it. Let us try to understand the concept of service tax on restaurants. Prior to 1st July 2012, restaurants serving food & beverages and having a licence … Read more
Under Section 80D of the Income Tax Act, deduction in respect payment made towards Health Insurance Premium and Preventive health check-up is allowable as deduction from total income. Who can claim the deduction & for what? – Individual or HUF can claim deduction under this section in respect of payment made by them towards:- 1. … Read more
In view of the enhancement of professional competence of members to perform quality services in an IT-enabled environment, the Council of the Institute at its 331st meeting held from 10th to 12th February, 2014 has decided to increase the “specified number of tax audit assignments” for practicing Chartered Accountants, as an individual or as a … Read more
New PAN card application form and documents required for PAN application is notified by Central Board of Direct Taxes as on 23rd December 2013. Now for new PAN application proof of Identity, proof of address and proof of date of birth is required. Any one of following listed documents is acceptable as proof of identity … Read more
If any individual wants to apply for new PAN card but he has no documents as a proof address and proof of Identity then he can take certificate form Member of Parliament / Member of Legislative Assembly / Municipal Councillor or Gazetted Office. The format of such certificate is given below. Kindly note that this … Read more
New PAN card application form and documents required for PAN application is notified by Central Board of Direct Taxes as on 23rd December 2013. Any one of following listed documents is acceptable as proof of identity for PAN applications for Individual who is NOT citizen of India:- 1. Copy of Passport; 2. Copy of person … Read more