Refer Notification 31/2014
“Sivasuriyaperuman Temple, Suriyanarkoil,Thriuvaidaimarudur Taluk, Thanjavur District, Tamil Nadu” has been notified under section 80G(2)(b).
From now the above temple is eligible for 50% deduction subject to 10% of adjusted gross total income.
Refer Notification 29/2014
With effect from 1st April 2014, The following audit report is also require to furnish electronically by:-
1. SEZ units u/s 10AA;
2. Non Resident having royalty/FTS income u/s 44DA;
3. Assessee having capital gain on Slump Sale u/s 50B;
4. Shipping Companies opting Tonnage tax scheme u/s 115V.
A proviso to Rule 12(2) required to furnish the Audit Report electronically under section 10(23C), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80IA, 80IB, 80IC, 80ID, 80JJAA, 80LA, 92E, 115JB, 115VW, notice under section 11(2)(a) of the act.
Refer Notification 28/2014
Now income of M/s Temad from sale of codeine phosphate is exempt.
Refer Notification 27/2014
Resignation of Shri Rahul P.R., (100DJ), Asst. DIT (prosecutions), Kochi from Indian Revenue Service with effect from 20.12.2013.
Refer Notification 06/2014