TDS liability of a builder for sub-contracting of main contract is 1% u/s 194C
Jan 10, 2010 Income Tax Case Laws
A builder who has only sub-contracted various work to various parties cannot be considered as an assessee in default for deduction of 1 per cent tax at source from payments made to such sub-contractors as per section 194C(2).
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Tags: apartments, backside, bench, building permit, car parking, contract agreement, registration certificate, storied buildings, tax act, value added tax, works contractor
Blending of tea for export by an industrial unit in SEZ area is a manufacturing activity which qualifies for exemption u/s 10A/10AA
Dec 31, 2009 Income Tax Case Laws, Others
CASE LAW DETAILS
Decided by: HIGH COURT OF KERALA, In The case of: Girnar Industries v. CIT, Appeal No.: ITA No. 100 of 2009, Decided on: August 17, 2009
RELEVANT PARAGRAPH
2. The short question that arises for consideration is whether blending and packing of tea for export in the industrial unit in the Special Economic Zone amount to manufacture or production of an article qualifying for exemption under Section 10A of the Act, that is, during the period prior to introduction of “blending” as “manufacture” with effect from 10.2.2006.
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Tags: auction centres, blended tea, cochin export, development commissioner, free trade zone, girnar, Income Tax Exemption, registration certificate, relevant portion, repack, section 10a, special economic zone, tea bags, undertakings
Frequently asked question and answers on Automation of Central Excise and Service Tax (ACES)
Nov 15, 2009 Service Tax
Question:- What is ACES? Read the rest of this entry »
Answer:- ACES stands for Automation of Central Excise and Service Tax. It is a centralized, web based software application which automates various processes of Central Excise and Service Tax for Assessees and Department, and gives complete end to end solution. Any Assessee can register with Department using ACES application, can file tax return, claims & intimations, track its status and get online messages.
Tags: aces, ACES application, ACES homepage, aces without PAN, automation, Central Excise (CE) application, central excise and service tax, centralized web, electronic filing, excise and service tax, Excise processes covered in ACES, how to register with aces, pan number, registration certificate, registration returns, returns refunds, salient features of ACES, Service Tax (ST) application, Service Tax processes covered in ACES, tpin, Who can use ACES
How to file return in ACES- Part-III
Nov 11, 2009 Service Tax
In the earlier article, we have shown that the mail which we have received from the ACES system contains the TPIN and Password (Central Excise Assesses) and with the help of that TPIN link we have successfully generated our own user ID and password. Now it’s time to do act online like: File claims and Submit intimations, case portfolio, export related documentations, provisional assessment, file the refund claim, complete/amend/ surrender the registration certificate, file all types of returns through online as well as through excel utility and also you can get the help at every point.
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Tags: aces, central excise, dth service, excise section, registration certificate, tax application, tpin
How to file return in ACES- Part-II
Oct 25, 2009 Service Tax
The mail which we have received from the ACES system contains the TPIN and Password and with the help of that TPIN link we have successfully generated our own user ID and password. Now it’s time to do act online like: view case portfolio, file the refund, complete/amend/surrender the registration certificate i.e. ST-2, file the ST-3 online as well as through excel utility and also you can get the help at every point.
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Tags: aces, automation, dth service, evidences, login screen, mail, registration certificate, tax purpose, tpin
Frequently asked question on Profession Tax (PT) in Maharashtra
Oct 7, 2009 MVAT
1. Who is liable to pay Profession Tax?
Every person engaged actively or otherwise in any profession, trade, callings or employment and falling under one or the other of the classes mentioned in the second column of Schedule I appended to Profession Tax Act, is liable to pay Profession Tax.
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Tags: diplomat, government officer, person company, profession tax, registration certificate, salary, tax act, trade commissioner, wages
Central Excise Forms in Excel and Word format
May 15, 2009 Excise Duty
I have uploaded all the forms on Excise Duty applicable as on 16.05.2009 in Excel and Word Format. The formats of form are taken from www. cbec.gov. in. This is the only site where all the forms are available in Word/Excel Format as all other websites provide in PDF format.
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Form of application- SC (C)-1 |
Settlement Commission – Form of application for settlement of a case under section 32E |
Word |
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GAR 7 Challan |
G.A.R.-7 Proforma for Central Excise Tax Payments (Receipt & Payment Rules 26) |
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FORM A-1 |
New Central Excise Registration form. To fill this form Please see Instruction-1 and Instruction-2 |
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FORM A-2 |
Application form for central excise registration of powerloom weavers / hand processors / Dealers of Yarns and Fabrics/ manufacturers of ready made Garments |
Word |
Tags: Appendix-II, application form, ASP I, Bank Certificate, challan, declaration form, FORM, FORM A-1, FORM A-2, FORM A-3, FORM A.R.E.-1, FORM A.R.E.-2, FORM A.R.E.-3, FORM A.S.P. II(Appendix-I), FORM AC-1, FORM B-1, FORM B-2, FORM B-3, FORM C.T.-2, FORM C.T.-3, FORM CT-1, FORM E.R. – 3, FORM E.R. – 4, FORM E.R. – 5, FORM E.R. – 6, FORM E.R.- 1, FORM E.R.-2, Form ER – 7, FORM for New ECC No., FORM No. E.A.-2, FORM No.E.A.-I, Form of application- SC (C)-1, FORM RC, FORM UT-1, form word, GAR 7 Challan, Invoice, Monthly return for CENVAT, Pass out document, Performa for B-1 Bond, PLA, Production register, Proforma of B-3 Bond, Qtrly Return Form, ready made garments, Rebate Form, registration certificate, registration form, Return, Statement, Surrender of FORM RC, word format
PERMANENT ACCOUNT NUMBER FOR NRI’s
May 17, 2008 Income Tax
PAN card may be issued based on the copy of the NRI’s passport as ID proof and copy of passport/copy of bank account in the country of residence as the requisite address proof.
As per the new guidelines, an applicant who is:
a) A citizen of India but residing outside India at the time of making the application; or Read the rest of this entry »
b) A foreign citizen; or
c) A person other than an individual (like company or trust or firm etc) having no office of its own in India should fill the PAN application, as indicated below.
Tags: india, indian citizen, indian embassy, NRI, PAN, passport, PERMANENT ACCOUNT NUMBER FOR NRI's, proof copy, registration certificate