Download - Dt CA Fnl 2013 Nov Amndments
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
1/53
bikashbogi.blogspot.com CA. Bikash [email protected] www.sbrca.in
Understanding
Direct TaxAMENDMENTS
CA FINAL NOV 2013
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
2/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2
INDE
S .N .
P .N .
F 3
1. T R 4 5
2. P T (I & HUF) 6 8
3. A E M & P G & C U M .
9 13
4. I T 14 19
5. T P 20 29
6. G A A R (GAAR) 30 31
7. C T P 32 36
8. B P B T 37 38
9. C G 39 40
10. TDS & TCS 41 42
11. N R T 43 44
12. D T A A (DTAA) 45
13. S & S 46 47
14. T A & L 48 49
15. O A 50 52
G T 53
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
3/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3
FOREWORD
D F
H F M , M . P M (N H P I ), 81 B I I & 7 B F M 16 M ,2012. O B D 'M B S T ' 100 C& F M 100+ D T 24 .
T R T E , I GAAR M 2016 , T P ,C D I T , I A PA , . I
, .
A D T . I ,I A .
F CA F E , . A F A 2012. A
D T .
P M E F B D T 2012 A . I .
. . :
:// . / . ?C ID=1&SC ID=2
, F A 2012, N 2013 . C C C S CA F : D & I
A 2013. :// . . / / 3701. .
I , .
RB B
M15 J , 2013
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
4/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4
1. R
I , H F , A P B I I ( F 2011 12) (F 2012 13)
U INR 180,000 NIL NIL
INR 180,000 INR 200,000 10% NILINR 200,000 INR 500,000 10% 10%INR 500,000 INR 800,000 20% 20%INR 800,000 INR 10,00,000 30% 20%INR 10,00,001 & A 30% 30%
I , INR 250,000
I , INR 500,000
E @ 3% I T I F 2011 12, I 190,000
F 2012 13
F , LLP, AOP, BOIT . T :
T @ 30% N S E @ 3% .
CT . T :
D C T @ 30% T L I 12.5% S @5% INR 1 E @ 3%
F C
T @ 40% S @2% INR 1 E @ 3%
B P B M A T (MAT)
T MAT . T MAT : @ 18.5% ( 18.5% ) S @ 5% INR 1 .
E @ 3%.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
5/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 5
A M T (AMT)AMT . T F 2011 12, AMT LLP. F A 2012 I , H F, A , B I AM .
T @ 18.5% ( 18.5% )
E @ 3% AMT I , HUF, AOP, BOI
INR 20,00,000 1
S R STT C D 0.125% 0.1%. D :
I ( F 2011 12) (F 2012 13) P
P / S , U
(D )
0.125% 0.100% P /
SS , ( )
0.025% 0.025% S
S 0.017% 0.017% SS , 0.125% 0.125% P
S 0.017% 0.017% SS 0.250% 0.25% ST S T T (STT) 1 J , 2012
T T . A , @ 1
(31 M ) INR 3,000,000.
( F S C )O . T
( . . . 01 04 2012) 2012, :
Q
E R A 2012
U 1,000 INR 46 100 INR 70 100
1,001 10,000INR 460 R .35
100 1,000 INR 700 INR 53
100 1,000
10,001 25,000INR 3,610 R .28 100
10,000 INR 5,470 INR 42
100 10,000
A 25,000INR 7,810 R .19 100
25,000 INR 11,770 INR 29 100 25,000
1 T MAT & AMT,
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
6/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 6
2. P ( I & H F)
B S C E S C & :
P A L : 65
P A L : 60 S C B R A L S :
80D : D INR 20,000 80DDB : D INR 60,000 197A : N TDS I F 15H
A
ES E P A 2012
10 (10D) A S LI
P 20% .
E 10% A .
A
A .
54B A I HUF
L
U A C G
A
R
U A H F
54 GB T C I S M E (SME)
S , , :
A I & HUF ( )
S E SME
R 139(1) 50% 50% SME N P & M L 5 / &
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
7/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 7
D R E I H F S 56 2( )P L A 2012
A I HUF F I / C . D I O
E R R
R H F
R A . . . 01 102009
C P .
T R ITAT K B (46 97), ITAT HUF R G HUF .
D C I AS . E A 201280C E A I &
HUF P L I M D INR 1,00,000 D
20% .
D 10% A
A
A
80CCG N S . T :
. T (
);
. T ;
. G INR 10 ;
. A ;
. S 3
;
. T
.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
8/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 8
D : 50%
INR 25,000.
A
,
.
A D
,
.
80D P P HI PA , S & DC CM D INR 15,000A D INR 15,000 PP CASH
P P P H C
M D INR 5,000 P CASH
80CCD
A , HUF S S I
M D INR 20,000 S 31 M 2012
80 A N S A , HUF I S B (
) ,
M D INR 10,00080G D ,
D C E INR 10,000
80GGA D S ,, ,
D
D CASH INR 10,000
E R E P L P
A S 2
I , . INR 5,00,000.
L E INR 10,00,000
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
9/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 9
3. A E M & P G & C M
C C / 68
P L A 2012 I
E
;
O E AO
, S
N , B S , S P .,
S .
E C F & CC (SEBI)
T
H I & L . DCI 60 D 18 (G HC) : A
, 68
.
CI . L E ( ) L . 333 I 269 (M H C ) : A
, , ,
, 68 A .
CI . D ( ) L (K HC): A A O C I. T.R .
CI . L E ( ) L 216 C 195 ( C): C
, AO,
. F
/ 68.
E M : J ,
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
10/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 0
,
I , . ,
. , .
M , I / 68, / 69, / 69A 69D ( 115BBE)P L A 2012
C
/ 68, 69, 69A, 69B, 69C, 69D A A A SLAB R
I , H F,
U , , ,, .,
/ 68, 69, 69A, 69B, 69C, 69D A @ 30% (
/ ).
N .
M I ,
, .
I
CS B / J / C M (S 206C)P L A 2012 ( . . . 01 07 2012)
T B S A
A
T S .
T B S A 1%
B
J
I S B ( / 10 )
INR 2,00,000 I S J INR5,00,000
& S CASH. I M
P
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
11/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 1
P TCS M T B S A 1%
C L
I O
E U U ,
TCS , P .
B & J : P B INR 2,00,000 INR5,00,000 .M : B A T , & . N
, T INR 1
E M :I
, ..............M I
.I , ............................
S P FM I / 56(2) E A N C
S C I
T
I O S(IOS).
C (NO ) ,
R , C
F , , , FM
S I . C
FM .
C FM , HIGHER
;
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
12/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 2
AO , , , , , , ,
, , .
E
R C C .
C .
S 2(24)( ):A ,
, 'I '.
E U C R I
S 56(1)( ) ,
.
P
A I
S E A A 2012
C R F139 E
ROI T
E
I M E R (B )
HA ING AN ASSE S (I F )
LOCA ED O SIDE INDIA , S A /
I
I H
.R.E.F. A 2012 13 R 16
149 T A
6
I ( )
I , ,
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
13/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 3
, T A 16
R 01 04 2012D I E
147 I ,
N ROI ,
ROI F AO , ,
A I
I
(
) I
.E.F. 01 07 2012
E A , D AA153 /153B
T C
T
I
R C
C , SI MON HS
P L 1
. . . 01 07 2012.
F R ( ), I
A 2012 13 , I . I
I ,
ROI.
I R S A , I
.
T , R P O 16 EARS .
M 6
I
.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
14/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 4
4. I
R A : ID I
S . E A A 2012( . . . . 01 04 1962)
2(14) CAPI AL ASSE S
PROPER
,
,
...........................
PROPER I
S D A
I ,
A
2(47) RANSFER , CA ,
,
;
........... ;
RANSFER D A
,
I ,
,
,
( I
I )
,
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
15/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 5
N
S
I
9(1)( ) I D A I :
A , ,
I ,
I ,
A I ,
C I .
D A
,
A A C A I D
A D I ,
,I I
195(1) AN PERSON
,
, ,
A , ,
O 195(1)
D
A , ,
:
I ;
I .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
16/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 6
,
D
.
B S , N
I P
AO
A
S
D / 195 .
C I : (N C )
P I T P
,
I ,
I
A I
T , ,
, , ,
F A 2012
I .
T
B C : T A H SC I H B. . .
I & A ( ) I H ,
.D LOOK A LOOK HRO GH .
( ) T I I( ) I T A
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
17/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 7
C G .R C , I T D SC,
SC.
R A :
H SC U P & O . UOI & B T & O R A , SC . I SC ,
, , .
SC N A C M . UOI , ,
, .
A , ,
F , A 14 & A 19 I .
A R D , .
A , .
A R D , .
D P R I C . O .
D T T
I .
S 195 , , I . T , .
M E F B :
, , I .
A , ,
. C 9 195. F ,
. ,
9 195 .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
18/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 8
R RE S 9(1)( )
E A A 2012( . . . . 01 06 1976)
A RO AL
,
A A I .
RO AL MEANSC
(a) T L
P , I , M , D ,S P
.(b) I
, , , , ,
, P ;
(c) , ,, ,
P ;
(d) , , , ;
(e) , .
(f)
( ) , ,
COMP ER SOF ARE
RO ALT A
U R COMP ER SOF ARE( )I T .
RIGH , PROPER & INFORMA ION:
RO ALT A R , P I ,
P , ;
S , ;
, I .
PROCESS RE DEFINED :
T PROCESS
D ( , ,
),
, , .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
19/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 1 9
, ,
; (g) R
C C R . T , . F :
DIT . E AB 66 DTR 1 (D HC) : S GSM R
P RE : M ITAT C B . DDI 11 I 721 (M I A ) ,
. T , P
. . . . 01 06 1976.
A S T C . DDIT (D HC) 197 T 263 : I I .
S N C S . N R PAN,
.E M :
E 2 , .
; ,
I . , . C
, I A .
E L I N N RE A A 2012
( . . . . 01 04 2011) N / 149 C 2 EARS A T A NON R
E 6
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
20/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 0
5. P
I RE
E A A 2012( . . . . 01 04 2002)
I ,
, ,
, , ,
, , ,
, ,
,
I S
C , A , , ,
;
P : M , ,
, , , R , , , ,
, ..
B ,
, I , ,
;
I :
M , ,
, , , ; , ,
, , , ;
A , , , ,
, , ; D , ,
, , ,
;
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
21/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 1
E , , , , , , , ;
C , ,
, , , ; C , ,
, , , , ;
H , , ,
, ; L , ,
, , , , ;
G , , , ,
, , ;
M , , , ,, , , , , , ;
A .
C : B :
ITAT H F L . DCI 62 D 308 C G
S I T .
; C G
I T .
ITAT P P C . DCI 60 D 113 D
I T . T
.
D HC M . ACI , M
T P I T .
D I T R & . C F ,
P & I , I T
.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
22/53
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
23/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 3
C : S C CI . G S K A (P) L ., ,
, M F
. H ,
.
T INR 5 , TP .
E M
. I
. H ,
.
,
40A, C I A 10AA.
, . 5 . I
C ,
40A
.
I A & RE A A 2012( . . . . 01 06 2002)
U/ 92C, AO,
, CIT R
ALP T P
O (TPO).
TPO D ALP I , AO,
A / 92E
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
24/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 4
TPO
A O / 92C (3) ALP
.
A 92E, A A R AO
1 J , 2002 .
D O . . . . 01 07 2012
A C ,
147
A .E M :
A , . I
92E A I .
. I
, A L .
I , . I , , .
D A L PE A A 2012
( . . . . 01 04 2002)
F P S 92C(2)
,
A (ALP)
A .
I
5% , N
.
5% B D .
N R
S 92C
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
25/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 5
S P S 92C(2)
I
5% , N
. T 31 M 2011.
01.10.2009 .
R 1 O , 2009.
A P 92C (2) C G ALP &
T
,
N 3% .
. . . A 2013 14
C : C A F A 2009
A 2010 11. F K T P (P) L . . D . CIT 117 ITD 273 (D )(SB)ITO . E P (P) L . 113 ITD 719 (D )(SB)
. L . . I 59 D 209 (D )( ).A FA 2009
01 10 2009 . T 5% S
G I S . DCIT (B ITAT)TNT I L . ACIT 45 SOT 471 (B ITAT)
T 5% S ST M . CIT 61 DTR 1 D ITAT DCIT . D C I ( ) L 61 DTR 101 (H ITAT)
T , F 2012.
E M :D .
, AL . D . I
F A ( .2), 2009. 5%
, A .
5% , .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
26/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 6
A P A (APA) IN S ( . . . 01 07 2012) R N . 36/2012 30.08.2012
A P A (APA)
P M
P A :
T B , APA A P
,
I
P .
A U , B M APA.
F U APA D G I T .
F B / M APA A .
T APA , , .
T APA 5 .
T APA CA APA. C A
, .
E APA P DGIT. T
D
I T
D
B .
A A AE . H A R .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
27/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 7
A APA F 3CED DGIT ( U APA) CA B / M APA .
F M APA A :
A I I F (INR)
A INR 100 10 L
A INR 200 15 L
A INR 200 20 L
T M A :
I APA
. I .
APA, D A ..
133(6) A . D .
APA M APA . APA C G .
T APA D .
T A C R DGIT APA 30 D 90
APA, .
TPO C A APA.
T APA M R 3 M APA
APA . T
APA.
B APA F M .
B C APA
F APA
F A C R
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
28/53
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
29/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 2 9
E M : .E I D : F A , 2011
( 92E A ), 30 . I
30
. :
.1 .
92E .,
.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
30/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 0
6. G A A R (GAAR) A 01.04.2016
GAAR I I A CO N ER AGGRESI E A PLANNING. A . . . 01 042016 . . A 2016 17.
A. A :A A MAIN P RPOSE ONE MAIN P RPOSE A BENEFI
A ONE FO R ES S ,
I A AD PRO E O TA BENEFIT NOT MAIN PURPOSE
1. F : T C R O , N C
. I MIS SE AB SE . I DEEMED O LACK COMMERCIAL S BS ANCE . I , ...
2. DEEMED O LACK COMMERCIAL S BS ANCE, :T S HOLE , , D
, FORM INDI ID AL S EPS ;
I R F ; A ; ;
T ,, , ;
I
O A BENEFI ( ) .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
31/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 1
C P , T , E R ,
S L C S
.
3. C I A AA
, :D C .I .D .R .R , .C LOOKING HRO FG
.R , .
B. F L P GAAR D AA :C. P A I GAAR:
AO C GAAR C
GAAR , A P .I , C .
T A P 6 C
T A P .
AO .
P C R F GAARE .A A D ITAT.T C A P
. T A P ) C )
I L S J S G I ) .
B
.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
32/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 2
7. C P
P SP L A 2012
D B (S 32)
A ( )
@ 20% ( )
E A D
G P
A
A @ 20% A
E S C / 80 IA(4) D
. S
..
U .....
AND C 31 M 2012
S C E 31 M2013
E M I
,
20% ( ) .
I L I / 35 ADP L A 2012
100% ( ,
) ,
S B S
;
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
33/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 3
.
S B
; ;
, .
, I , ;
, I , ;
,
G .;
P I
B ;
S .
D @ 150% S , C, 01 04 2012S
;S
;
B , I ,
;D
G .;
P I .
100% SB
B , I , ;
CG.
A .........,
,
,
.
. . S E D / 35AD. R A . . . . 01
04 2010 . . A 2011 12. A B . . 150% B
E A :C , 35AD
. I , .
, 35AD ,
, .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
34/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 4
DP L A 2012
S R ( / 35(2AB)) A @ 200%
31 M , 2012 (
)
E 5 . . 31 M 2017.
A E P N S 35CCC A @ 150%, O E A N B .
S D :
A @ 150% , O E (O L & B ) S D P N B
T D I P & P (DIPP) N M
P (NMP) P N 4 N , 2011. T NMP
:
,
150% ( ) ( ) I I
DC.
D / 40( )( ) 201(1)/(1A)
P L A 2012 ( . . 01 07 2012)A D / 201(1)/(1A)
I P / 201(1) A .
P TDS
ROI / 139; O P R T ( . . CA )
.
T
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
35/53
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
36/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 6
A (S 44AB)P L A 2012
E B / P R B T S , G T
E INR 60,00,000 B / INR 15,00,000 P .
L B INR 1 .
L P INR
25,00,000.
P (44AD)P L A 2012 ( . . . .01 04 11)
T , INR 60,00,000.
C N A
P 44AA(1)
P
P
A .
D F C (S 115BBD)T
.
P L A 2012 G I C
I 26% S @ 15% I F2011 12 . . A 2012 12.
B . .
F 2012 13.
R C D D DD (S 115O) P L A 2012
A , ,
, 15% (DDT)
D DDT C
DDT C .
C , , , DDT , ,
, , DDT.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
37/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 7
8. B P B :
M A (MA )P L A 2012
C P 18.5% B ( )
B & A/ S I A .
E C S I.
E I , B & EC
I (
A ), ,
:. S I C A ;
. I A .
I C C T
.
R G MAT .
B P 115JB
R
I
.MAT C L I B .
C : H M ITAT K B CL . JDI 133 J 436 MAT
B A & I
A .
K HC K S E . DCIT MAT
E .
T I & E . T MAT, .
M ITAT DCI . B D C L . 33 D 59:
& A/ ,
. T & , B /
115JB , P & L A/ .
M ITAT ITO . G S 132 ITD 236
& / .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
38/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 8
E M : A C A , 1956, , . . ,
, A . I I A C A , 1956, 115JB
211 C A I C A , 1956, A
115JB.
I , . ,
MA .
A M (AM )P L A 2012
A LLP LLP L AMT T (ATI)
T 18.5% ATI. T ( N & AMT)
10 .
A T I T I
D I A ( C) . . 80HH 80RRS
D / 10AA.
A A
L AMT
T (ATI)
T 18.5% ATI. T ( N & AMT) 10
ATI T I D I A ( C)
. . 80HH 80RRS ( 80P )D / 10AA
E I , HUF, AOP, BOI, A
I ATI INR 20,00,000
E M : I A , M A (MA ) A
M (AM ) (LL ) .H , ,
, , .I ,
AM C II BA I A , ( 80 ) C I A C D 10AA,
AM .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
39/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 3 9
9. C G
C (S 49 / 47) P L A 2012
/ 47,
, ( ),
(COA) /49
COA , / 49,
S / 47 ( )
P F / 47 ( )
COA P F F .
R A . . . 01 04 1999
C :C
. T ,
. . 01 04 1999.
E MC
47( ) 47( ). ,
49 .
R / 55A (COA 01 04 1981)P L A 2012 ( . . 01 07 2012)
U/ 55, 1 A , 1981, A FM 01 04 1981
A COA.
U/ 55A, AO FM O
U/ 55A, AO MORE
HAN FM
O
H B H C CIT . D M HUF ITA . 1031 2008 . 22 09 2008(BOM) D O / 55A AO
1 A , 1981
.T , .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
40/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 0
E M : I 1
A , 1981, .
A / DP L A 2012
T , I S
, I
A
A .
T , I S
I
R
R
I S H , 47 . .
H . S , RC . H .
E M : I ,
( ) , . . ( ) ( ), . ,
47( ) . H ,
.
FM (N S 50D)P L A 2012
A J R S T A I N C S T .
FM S I A N .
A A M , . T , .
M ITAT B C & C . L . ACI 12 I 97
, . S D C 321 ITR 178 (AAR). T , .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
41/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 1
10. DS & CS
DS RS . P L A 2012
( . . . 01 07 2012)
193 A
, I
,
N TDS F INR 2,500
A H F
/ ,
I ,
N TDS F INR 5,000
194LA P
F C ( )
10%
INR1,00,000
T INR 2,00,000
194J TDS
S I ACT
DS @ 10% .
P AS P L A 2012
( . . . 01 07 2012)201 I /
, , , F
200 .
F SI .
204 P ,
.
L
C / SG .P
D DO
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
42/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 2
C / S G . A
.
( )
209 T
.
R ,
...
A . . . A 2012 13 .
P DS/ CS S . P L A 2012
( . . . 01 07 2012)272A A P INR 100
TDS.
E I NR 200 D .
A P INR 10,000 INR 1,00,000 TDS .
M P TDS .
N P TDS 1 & .
N P L TDS 01 072012.
271H NE SEC ION A P INR 10,000 INR 1,00,000 INCORREC INFORMA ION TDS .
273B N IR C .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
43/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 3
11. N R
F C C (S 10)
P L A 2012 ( . . . . 01 04 2011) S I 10, C
. . E T .
R I INR I :
R C
G . T CG
. T
I .
F I S E A A 2012 ( . . . 01 07 2012)
S 115A I G . I 20% .
A S C I B 1 J , 2012 1 J , 2015 , ,
, C G , 5% (
).
T I , A , , , , ; , ; D .
S 194LC (N S ) I .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
44/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 4
. S TDS @ 5% ( ).
E M : I ,
.
N R & S E A A 2012
S 11BBAS P
G R I R
. B ,
.
S A G R
I .
B @ 10% .
T @ 20% G R O N R . .
S E ( , ,
)
A . . . A 2013 14.
S 194EDS @ 10%
DS @ 20%. . 01 07 2012
S 112 : L CG F N & F C .
LTCG ( , ) @ 10%.
48 ( C ) &
. I S P , E 10% 30%
. T , 20%.
E M D A A (D AA ),
. A . . .
,
.
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
45/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 5
2. D A A
E A A 2012M D AA
S 90
C G G
I
G ,
E R .
S 90A CG (DTAA) R & A
N AC D AA.
A
DTAA A DTAA, E D D AA
. . . . 01 10 2009
R NO D AA
P ACT DTAA , S A A .
S T R C (TRC) , N NO S FFICIEN
CONDI ION F DTAA.
. . . 01 07 2012 T A N . A
, DTAA
. DTAA T DTAA I . A T M T . E M :
G
, 90(3) ,
.
I
D AA G . , .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
46/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 6
13. S & S
P (S 271AAA 271AAB) A 1 J , 2012
P L A 2012 ( . . . 01 07 2012)S 271AAA :
N I A
/ 132(4) S
P
S 271AAA S C
30 06 2012
N S 271AAB :
) I
P @ 10%
) I , ROI
P @ 20%
E ( ) & ( ) P @ 30% 90%
A S : S 245CP L A 2012 ( . . . 01 07 2012)
A A A
R P ,
,
S
T A I T
INR 10,00,000.
D R P T , 20% 20% , A AN TIME
D R P T , 20%
20% , A DA E OF SEARCH
C DRPP L A 2012
S 144C / 153
A A A
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
47/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 7
DRP, ,
AO,
O DRP
A S & S
. . . . 01 10 2009.
E 6 P L A 2012 ( . . . 01 07 2012)
A S N / 153A
6 A , A
C G
153A 6 A .
S
A / R A 2012 ( . . . . 01 04 1976)
A S 292CC I A
I / 132 / 132AS E P ;
/ 132 / 132A
M
D C ;
N / 132 / 132A M P ,
S E .
A HC CI . 330 I 533 A . I ,
. T , .E M : I C ,
132 A , , . I , / .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
48/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 8
14. A & L
D R P (DRP)P L A 2012
T I T D DRP.
A DRP AO AO ITAT. A DRP I A
O 01 07 2012
T DRP ,
P .
D , P DRP
R . S
.
R . . . 01.04.09 M ITAT D I . ADI 48 430 (M I A ) DRP
D . T K HC GE I C ( ) L . D 1010/2011
(K HC). T .
E , D DRP, ITAT . T , ITAT. A , DRP & CIT (A)
. C DRP DRP.
E M : A D A ,
A I A D .I , D
.
E PT /
, :
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
49/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 4 9
S . C P A 2012( . . 01 07 2012)
143 21 A. . 24 143 & 92CA 33 A. . 36
148 9 F. . 12
148 & 92CA 21 F. . 24
250/254/263 9 F. . 12
250/254/263& 92CA
21 F. . 24
C 17 3 .
P R / 143(1)P L A 2012 ( . . . 01 07 2012)
100% / 143(1) R . S / 143(2) .
P / 143(1) N / 143(2) .
I DS (S 200A)P L A 2012 ( . . . 01 07 2012)
A TDS ,
,
154; 246A; D / 156
T
TDS / 154; 246A; D / 156.
F A A R (AAR)P F ( 30.06.2012) INR 2,500 A (01 07 2012) INR 10,000
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
50/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 5 0
15. O A
I / 234DP L A 2012 ( . . . . 01 06 2003)
/ 143(1)
, , , I @ .5% S
234D
1 J , 2003,
C :I , I A 2004 05
.1) C.A. C A ( ) L . DCIT 8 ITR 142 (M )2) CIT . F I L 57 DTR 340 (K . HC)3) DIT . J C I 330 ITR 578 (D HC )
T , A .
E / 10 (23BBH):I P B T ( . . . A 2013 14)
C IP L A 2012( . . . . 01 04 2009)
S 11 & 12 I C I E , R I & I A C
P I .
S 2(15) & 2 P C P A
I
I , .
E I C A D N E INR 25,00,000
A 10(23C), 13 143
S
I P R C INR 25,00,000
,
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
51/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 5 1
I P
C :F ,
T . A INR25,00,000 , ,
.
( CF) / ( CC)
P L A 2012S 10(23FB) :
I CF/ CC E , I CC/ CF U ,
. . C U ( CU).
I SEBI CF CC, I CU , , CU O .
S 115 : I , CF/ CC ,
CU. . . R .
DS CF CC E DDT
10 (23FB) & 115 .
T C SEBI
.
I CF/ CC T I
N .
I I A B
S I B B I C : S RBI, .
P A , ,
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
52/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
A M E N D M E N S D I R E C A E S C A F I N A L M A 2 0 1 3 P 5 2
I , , .
I RBI, A / 154 .
P
S P L A 2012 ( . . 01 07 2012)276C
276CC277
277A278
,
INR 1,00,000, M 6 M 7 &
F N T E INR 1,00,000 M 3 M 3 &
A , INR 25,00,000, A
M 6 M 7 &
F N T E INR 25,00,000 M 3 M 2 &
280A N S :P S C .
280B N S :T O S C .
280C N S :
A A .
280D N S :P .
E M : I ( 280A, 280B, 280C 280D) I A ) C .) A A
.) .
-
8/13/2019 Dt CA Fnl 2013 Nov Amndments
53/53
bikashbogi.blogspot.com CA. Bikash Bogiwww.sbrca.in
GLOSSR
AMT A M T ODI O D IAO A O PAN P A NAOP A P PE P E
APA A P A PSU P S UAS A S QFI Q F IA A RBI R B IBOI B I SEBI S E B ICBDT C B D T SE S E CIT C I SIDBI S I D B ICIT(A) C I (A ) SFMS S F M SDDT D D T SME S M EDRP D R P STT S T TDTC D T C , 2010 TAS T A S
ECB E C B TCS T C SFCCB F C C B TDS T D SFCEB F C E B TIN T I NFCNR F C N R T A I A , 1961FDI F D I TPO T P OFII F I I TRC T R CFM F M ULIP U L I PGAAR G A R UTI U T IGST G S CC C CHUF H U F CF C FIPO I P O CU C UJ J OS K C K C . . . R E LLP L L PLNG L N GMAT M A TNRE N R E
www.facebook.com/sbrca https://twitter.com/SBR_CA
http://www.linkedin.com/company/sbr-&-co-chartered-accountants
DISCLAIMER:T ,
. I