dt ca fnl 2013 nov amndments

8/13/2019 Dt CA Fnl 2013 Nov Amndments

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bikashbogi.blogspot.com CA. Bikash [email protected] www.sbrca.in

Understanding

Direct TaxAMENDMENTS

CA FINAL NOV 2013


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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


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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


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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%.


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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,


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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 .

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L

U A C G

A

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U A H F

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S , , :

A I & HUF ( )

S E SME

R 139(1) 50% 50% SME N P & M L 5 / &


7/53



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

.


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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


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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 .

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T

H I & L . DCI 60 D 18 (G HC) : A

, 68

.

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, , ,

, 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 ,


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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 ,

, .

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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


11/53



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

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, ..............M I

.I , ............................

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C (NO ) ,

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FM .

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;


12/53



AO , , , , , , ,

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, 'I '.

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S 56(1)( ) ,

.

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S E A A 2012

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LOCA ED O SIDE INDIA , S A /

I

I H

.R.E.F. A 2012 13 R 16

149 T A

6

I ( )

I , ,


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, T A 16

R 01 04 2012D I E

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I

(

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. . . 01 07 2012.

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A 2012 13 , I . I

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.

T , R P O 16 EARS .

M 6

I

.


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4. I

R A : ID I

S . E A A 2012( . . . . 01 04 1962)

2(14) CAPI AL ASSE S

PROPER

,

,

...........................

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S D A

I ,

A

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,

;

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,

I ,

,

,

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15/53



N

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,

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195(1) AN PERSON

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A , ,

:

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16/53



,

D

.

B S , N

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S

D / 195 .

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,

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.D LOOK A LOOK HRO GH .

( ) T I I( ) I T A


17/53



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 .

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A , .

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D P R I C . O .

D T T

I .

S 195 , , I . T , .

M E F B :

, , I .

A , ,

. C 9 195. F ,

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9 195 .


18/53



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 ;

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RO ALT A R , P I ,

P , ;

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PROCESS RE DEFINED :

T PROCESS

D ( , ,

),

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19/53



, ,

; (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.

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S N C S . N R PAN,

.E M :

E 2 , .

; ,

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, 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


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5. P

I RE

E A A 2012( . . . . 01 04 2002)

I ,

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21/53



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S I T .

; C G

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ITAT P P C . DCI 60 D 113 D

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.

D HC M . ACI , M

T P I T .

D I T R & . C F ,

P & I , I T

.


22/53


23/53



C : S C CI . G S K A (P) L ., ,

, M F

. H ,

.

T INR 5 , TP .

E M

. I

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,

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, . 5 . I

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.

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U/ 92C, AO,

, CIT R

ALP T P

O (TPO).

TPO D ALP I , AO,

A / 92E


24/53



TPO

A O / 92C (3) ALP

.

A 92E, A A R AO

1 J , 2002 .

D O . . . . 01 07 2012

A C ,

147

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. I

, A L .

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( . . . . 01 04 2002)

F P S 92C(2)

,

A (ALP)

A .

I

5% , N

.

5% B D .

N R

S 92C


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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

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. 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.

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, AL . D . I

F A ( .2), 2009. 5%

, A .

5% , .


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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 .

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F B / M APA A .

T APA , , .

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T APA CA APA. C A

, .

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D

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D

B .

A A AE . H A R .


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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

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I APA

. I .

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133(6) A . D .

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T APA D .

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APA, .

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B APA F M .

B C APA

F APA

F A C R


28/53


29/53



E M : .E I D : F A , 2011

( 92E A ), 30 . I

30

. :

.1 .

92E .,

.


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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

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. 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 ,, , ;

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O A BENEFI ( ) .


31/53



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 , .

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AO C GAAR C

GAAR , A P .I , C .

T A P 6 C

T A P .

AO .

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. T A P ) C )

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B

.


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7. C P

P SP L A 2012

D B (S 32)

A ( )

@ 20% ( )

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G P

A

A @ 20% A

E S C / 80 IA(4) D

. S

..

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AND C 31 M 2012

S C E 31 M2013

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,

20% ( ) .

I L I / 35 ADP L A 2012

100% ( ,

) ,

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;


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.

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; ;

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D @ 150% S , C, 01 04 2012S

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A .........,

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. . S E D / 35AD. R A . . . . 01

04 2010 . . A 2011 12. A B . . 150% B

E A :C , 35AD

. I , .

, 35AD ,

, .


34/53



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

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:

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150% ( ) ( ) I I

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P L A 2012 ( . . 01 07 2012)A D / 201(1)/(1A)

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ROI / 139; O P R T ( . . CA )

.

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35/53


36/53



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.

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T , INR 60,00,000.

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.

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I 26% S @ 15% I F2011 12 . . A 2012 12.

B . .

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A , ,

, 15% (DDT)

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DDT C .

C , , , DDT , ,

, , DDT.


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8. B P B :

M A (MA )P L A 2012

C P 18.5% B ( )

B & A/ S I A .

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.

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.MAT C L I B .

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B A & I

A .

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E .

T I & E . T MAT, .

M ITAT DCI . B D C L . 33 D 59:

& A/ ,

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115JB , P & L A/ .

M ITAT ITO . G S 132 ITD 236

& / .


38/53



E M : A C A , 1956, , . . ,

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A LLP LLP L AMT T (ATI)

T 18.5% ATI. T ( N & AMT)

10 .

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D I A ( C) . . 80HH 80RRS

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L AMT

T (ATI)

T 18.5% ATI. T ( N & AMT) 10

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E I , HUF, AOP, BOI, A

I ATI INR 20,00,000

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M (AM ) (LL ) .H , ,

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9. C G

C (S 49 / 47) P L A 2012

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40/53



E M : I 1

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A A M , . T , .

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, . S D C 321 ITR 178 (AAR). T , .


41/53



10. DS & CS

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( . . . 01 07 2012)

193 A

, I

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10%

INR1,00,000

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42/53



C / S G . A

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M P TDS .

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273B N IR C .


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11. N R

F C C (S 10)

P L A 2012 ( . . . . 01 04 2011) S I 10, C

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R I INR I :

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G . T CG

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S 115A I G . I 20% .

A S C I B 1 J , 2012 1 J , 2015 , ,

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).

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44/53



. S TDS @ 5% ( ).

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. I S P , E 10% 30%

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E M D A A (D AA ),

. A . . .

,

.


45/53



2. D A A

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. . . . 01 10 2009

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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 . , .


46/53



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

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30 06 2012

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