The most awaited civil & electrical contractors scheme is now available vide notification no 675 dt 10/08/2015
The scheme is effective from 01.042015 till 31.03.2016
सिर्फ तीन कामों के लिए होगा आधार कार्ड: सुप्रीम कोर्ट
आधार कार्ड को लेकर सुप्रीम कोर्ट की संवैधानिक पीठ ने मंगलवार को अहम फैसला सुनाते हुए कहा कि इसे अनिवार्य नहीं बनाया जा सकता।
कोर्ट ने केंद्र सरकार को स्पष्ट निर्देश देते हुए कहा कि इसका इस्तेमाल सिर्फ सरकार की कल्याणकारी योजनाओं के लिए किया जा सकता है।
कोर्ट ने निर्देश दिया कि आधार का इस्तेमाल सरकार की ओर से चलाई जा रही खाद्यान्न योजना, केरोसिन वितरण और एलपीजी सब्सिडी पाने के लिए किया जा सकता है। इसके अलावा किसी आपराधिक मामले की जांच के लिए भी आधार को पहचान के प्रमाण के तौर पर इस्तेमाल किया जा सकता है।
इससे पहले कोर्ट की बेंच ने सभी नागरिकों को आधार कार्ड मुहैया कराने की केंद्र की महत्वाकांक्षी योजना को चुनौती देने वाली याचिकाओं को संविधान पीठ के पास भेज दिया था। अतिरिक्त सॉलिसिटर जनरल पिंकी आनंद ने न्यायालय को सूचित किया कि उसके पहले के आदेशों के मद्देनजर राज्यों और संबंधित प्राधिकारियों से कह दिया गया है कि वे विभिन्न योजनाओं का लाभ प्राप्त करने के लिये आधार कार्ड की अनिवार्यता पर जोर नहीं दें।
न्यायालय वेतन, भविष्य निधि के भुगतान, विवाह और संपत्ति के पंजीकरण सहित कई गतिविधियों के लिये आधार कार्ड अनिवार्य बनाने के कुछ राज्यों के फैसलों के खिलाफ दायर याचिकाओं पर सुनवाई कर रहा है। सरकार ने यह भी कहा था कि जिन लोगों के पास आधार कार्ड हैं, उनसे प्राधिकारियों को अपने आधार कार्ड मुहैया कराने को कहा गया है, लेकिन यह वैकल्पिक है।
Source:
Navbharat Times website
http://navbharattimes.indiatimes.com
http://navbharattimes.indiatimes.com
Supreme Court Stays Imposition of Service Tax on Lawyers
Supreme Court bench comprising Chief Justice H.L. Dattu, Justice A.K. Mishra and Justice Amitava Roy has stayed the Bombay High Court’s order, dated 15.12.2014 in the case of P.C. Joshi Vs. Union of India of dismissing the petition challenging levy of service tax on lawyers.
The Bombay Bar Association has challenged aforesaid order as well as the provision of Sub-clause (zzzzm) of clause (105) to Section 65 of the Finance Act, 1994, which was inserted by the Finance Act, 2011.
Few of the prominent questions of law, amongst others, as framed before SC are as below:
Whether the relationship between an advocate and a litigant is that of a provider and a service recipient or whether the relationship is that of a representative and a litigant ?
Whether the impugned judgment is correct and legal in as much as levy of service tax on the provision of assistance to the court would hit the provision of justice either by the individual or a business entity as both are indisputably guaranteed under right to justice in terms of Article 21 read with Article 39A of the Constitution ?
Bombay High Court
It is pertinent to note that Bombay High Court while dismissing the petition held that
“the taxable service means any service provided or to be provided to any person, by a business entity, in relation to advice, consultancy and assistance in any branch of law, in any manner.”
“legislature by inserting such provision has neither interfered with the role and function of an advocate nor has it made any inroad and interference in the constitutional guarantee of justice to all. The services provided to an individual client by an individual advocate continues to be exempted from the purview of the Finance Act and consequently Service Tax but when an individual advocate provides service or agrees to provide services to any business entity located in the taxable territory, then, he is included and liable to pay Service Tax.’ The judgment also notes, ‘The Advocates and legal practitioners are known to pay professional taxes and taxes on their income. They are also brought within the purview of service tax because their activities in legal field are expanding in the age of globalization, liberalization and privatization. They are not only catering to individuals but business entities.”
“the taxable service means any service provided or to be provided to any person, by a business entity, in relation to advice, consultancy and assistance in any branch of law, in any manner.”
“legislature by inserting such provision has neither interfered with the role and function of an advocate nor has it made any inroad and interference in the constitutional guarantee of justice to all. The services provided to an individual client by an individual advocate continues to be exempted from the purview of the Finance Act and consequently Service Tax but when an individual advocate provides service or agrees to provide services to any business entity located in the taxable territory, then, he is included and liable to pay Service Tax.’ The judgment also notes, ‘The Advocates and legal practitioners are known to pay professional taxes and taxes on their income. They are also brought within the purview of service tax because their activities in legal field are expanding in the age of globalization, liberalization and privatization. They are not only catering to individuals but business entities.”
Source: Online
e-Form 16 facility available to dealers having turnover more that 100 Cr
e-Form 16 facility is already available to dealers above 500 Cr which was further extended to dealers having turnover above 100 Cr vide notification no 2159 dt 22/07/2015 (click for notification).
The manual forms 16 will not be available to the dealers above 100 Cr. from the midnight of 14th August, 2015, only e-forms will be used instead of manual forms.
The manual forms 16 will not be available to the dealers above 100 Cr. from the midnight of 14th August, 2015, only e-forms will be used instead of manual forms.
Chart showing Cost Inflation Index starting from Financial Year 1981-82
Chart showing Cost Inflation Index starting from Financial Year 1981-82
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CBDT notifies New ITR-3, ITR-4, ITR-5 ITR-6 & ITR -7 for A.Y. 2015-16
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
NEW DELHI
NOTIFICATION
New Delhi, the 29th day of July, 2015
1. (1) These rules may be called the Income-tax (Tenth Amendment) Rules, 2015.
(2) They shall be deemed to have come into force with effect from the 1st day of April, 2015.
2. In the Income-tax rules, 1962, in Appendix-II, for FORM ITR-3, FORM ITR-4, FORM ITR-5, FORM ITR-6 and FORM ITR-7, the following FORMS shall respectively be substituted, namely:-
[NOTIFICATION NO. 61/2015/ F.No.142/1/2015-TPL]
(Gaurav Kanaujia)
Director to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended vide notification number S.O.1683 (E), dated 24.06.2015.
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To Download the Excel Utility follow the below link:
https://incometaxindiaefiling.gov.in/
DTBA's 1st Blood Donation Camp held on 28th July, 2018
Devbhoomi Tax Bar Association is glad to have successfully organised its 1st Blood Donation Camp at Commercial Tax Department, 23, Luxmi Road, Dehradun on 28th July, 2015. The Camp started at 11 am in the presence of our Chief Guest Mr. N.S. Pangti (Additional Commissioner), Mr. Anil Singh (Jt Comm.), Mr. N.S. Datal (Jt Comm. - Appeal), Mr. Ajay Singh (Dy. Comm.) and other department's staff members.
A large number of advocates, their staff and volunteers donated their blood to make the camp a great success. We hope to organise the same in near future also.
We owe our heartiest thanks to all the blood doners and volunteers for their kind support and cooperation.
A large number of advocates, their staff and volunteers donated their blood to make the camp a great success. We hope to organise the same in near future also.
We owe our heartiest thanks to all the blood doners and volunteers for their kind support and cooperation.
Regards,
Tushar Singhal,
Gen Secretary - DTBA
Photos of the Camp
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