Monday, July 15, 2013

SEC 80 TTA; TAXATION OF GIFTS et al

Where to go to e-file returns

Technology has enabled an increase in the level of sophistication and scale of frauds. »



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< http://www.studycafe.in/2013/01/section-80tta.html

<<http://www.studycafe.in/2013/07/taxability-of-gifts.html


ITR 1 or 2 ?

Need to Know >

Should Form No. 2, (NOT 1) have been used because of having tax exempt income (i.e. Interest on P.O.NSS a/c)

Anyway, a mere technical or venial breach; and after all, is certainly a curable defect- no consequence or effect on taxable income)

Also see Commentary and case law in Palkhivala’s Book u/s 139 (9); pg.  1716, 1717 (19. Sub-section (9) : Defective Return)

Section 292B in The Income- Tax Act, 1995 - Indian Kanoon
www.indiankanoon.org/doc/1724099/‎
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292B. 4[ Return of income, etc., not to be invalid on certain grounds No return ofincome, assessment, notice, summons or other proceeding, furnished or made ...
2.   Applicability of section 292B of IT Act in case return ... - Taxmann
www.taxmann.com/datafolder/Flash/flashbn17-2-09_2.htm‎
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Therefore, the real difference is on the application of provisions of section 292B of theIncome Tax Act. the legal proposition is that in order to carry forward the ...
3.   Income Tax - Case laws - Section 292B - of - Income Tax
www.taxmanagementindia.com/.../income_tax/list_case_laws_sections.as...‎
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Records 1 - 15 of 91 - Income Tax - Section = 292B. ... in proper service of notice which can be treated as curable under section 292B of the income tax act is only ...
4.   Section 292-B of IT Act can be resorted to overcome technical ...
www.financialexpress.com/news/section-292b-of-it-act-can.../37190‎
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Feb 11, 2002 - What is the exact scope of the provisions of section 292-B of theIncome-tax Act, 1961 (the Act)? &#149; Section 292-B was introduced wef ...




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