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15-01-2014 (Wednesday) is last day to file TDS/TCS Returns for Quarter 3 of 2013-14. Today (14-01-2014) Bank Holiday due to Makar Sakranti. Use FVU 4.1.
Proof of residence and identity w.e.f 15-01-2014 for issue of Digital Signature. Attestation by Gazetted officer, Bank Manager or Post Master. CCA order of 11-12-2013.
Exemption u/s 54EC can be availed by a Trust even if investments are made in the name of trustees or beneficiaries.
Employees PF/ ESI Contribution is not covered by section 43B and is only allowable as a deduction u/s 36(1)(va) if paid by the “due date” prescribed therein. [Case: Commissioner of Income Tax Vs Gujarat State Road Transport Corporation, Tax Appeal No. 637 of 2013, Date of Order- 26-12-2013, Gujarat High Court].
Proof of residence and identity w.e.f 15-01-2014 for issue of Digital Signature. Attestation by Gazetted officer, Bank Manager or Post Master. CCA order of 11-12-2013.
Exemption u/s 54EC can be availed by a Trust even if investments are made in the name of trustees or beneficiaries.
Employees PF/ ESI Contribution is not covered by section 43B and is only allowable as a deduction u/s 36(1)(va) if paid by the “due date” prescribed therein. [Case: Commissioner of Income Tax Vs Gujarat State Road Transport Corporation, Tax Appeal No. 637 of 2013, Date of Order- 26-12-2013, Gujarat High Court].