Surchage & cess

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RAKESH

RAKESH (Querist)
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20 July 2009 Dear Sir,

I want to know that on which date surchage & cess on tds is totally exampted.

CA Bosu babu

CA Bosu babu (Expert)
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21 July 2009 Effective Dates of Unioun Budget 2009 Provisions
Posted: 14 Jul 2009 07:45 PM PDT
Effective dates of various provisions. Of BUDGET -09-10 .

After the union Budget 2009-10. Most of the visitors ask about effective dates of the amendments provisions. So here are the list effective dates of some of the provisions of union budget 2009........more to be added soon...................so keep in touch.................and subscribe your email id...........for latest unpdates.....

INCOME TAX

01-04-2009 - Advance Tax Limit Increased to 10000 from 5000.
Wealth Tax Limit Increased : The recommended amendment will apply for the value of net wealth as on 31st March, 2010 and will apply in relation to assessment year 2010-11.
01.04.2011 - Amendment to Section 44AA – Maintenance of Accounts
01.04.2011 - Amendment to Section 44AB – Audit of Accounts
01.04.2011 - Section 44AD Substituted – Presumptive Income
01.04.2011 - Amendment to Section 44AE – Income from goods Transport.
01.10.2009 - Amendment to Section 50C – Value of Capital asset transferred
01.10.2009 - Amendment to Section 56 – Transactions without consideration of more than Rs. 50,000/-
01.04.2003 - Amendment to Section 80A – Deductions
01.10.2009 - Amendment to Section 80G – Charitable Institutions
01.04.2008 - Amendment to Section 80IA – Power Generation
01.04.2000 - Section 80IB – Tax Holiday
01.10.2009 - Section 90 Substituted – DTAA –
01.10.2009 - Amendment to Section 92C – Transfer Pricing – Arm's Length Price
01.04.1998 - Amendment to Section 115JA – Deemed Income
01.04.2001 - Amendment to Section 115JB
01.10.2009 - Amendment to Section 131 – Discovery, Inspection etc – “Dispute Resolution Panel” included
01.06.1994 - Amendment to Section 132 – Search and Seizure – Additional Commissioner Empowered
01.10.2009 - Amendment to Section 139A – PAN – “Quarterly” removed
01.04.1989 - Amendment to Section 147 – Reassessment – Scope enhanced
01.10.2009 - Section 194C Substituted – TDS – Payment to Contractors
01.10.2009 - Amendment to Section 194I – TDS – Rent
01.10.2009 - Amendment to Section 200 – Quarterly Returns gone – Periodicity to be prescribed
01.10.2009 - Amendment to Section 201 – TDS failure
01.10.2009 - Amendment to Section 203A – Quarterly Statement is no more quarterly
01.10.2009 - Amendment to Section 206A & 206C – Quarterly to unspecified period
01.10.2009 - Amendment to Section 246A – Dispute Resolution Panel
01.10.2009 - Amendment to Section 253 – Appeal to ITAT – Dispute Resolution Panel
01.06.2007 - Amendment to Section 271 – Concealment of Income
01.04.1988 - Amendment to Section 271B – Provisional Attachment
01.10.2009 - Substitution of Section 282 – Service of Notice – Courier and Email recognized
01.10.2010 - New Section 282B – Allotment of Document Identification Number
01.10.2009 - New Section 293C – Power to Withdraw approval

COUSTOM

01.07.2003 - Amendment to Section 130 – High Court's Power to condone delay
01.07.1999 - Amendment to Section 130A - High Court's Power to condone dela

Central Excise

01.07.2003 - Amendment to Section 35G – High Court's Power to condone delay
01.07.1999 - Amendment to Section 35H - High Court's Power to condone delay
Service Tax

16.05.2008 Acquiring instead of providing- amendment to clause zzzze – Information Technology
01.01.2005 Exemption to services provided to GTAs

more over.....

it is only for Individuals,HUF

Shyam Lal Naik

Shyam Lal Naik (Expert)
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22 July 2009 The provision relating to Surcharge & Cess so far as these relate to TDS are effective from 01.04.09. How ever, SC & EC deducted should be deposited.

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