Service Tax on Construction Service wef 01.07.2010FAQ


Can you briefly explain the pre-budget 2010 provisions in respect of construction service?

The service tax provisions relating to construction services cover two types of services - (a) Commercial or industrial construction which is taxable w.e.f. 10-9-2004 and (b) Construction of complex (residential complex of more than 12 residential units) which is taxable w.e.f. 16-6-2005.
If works contract tax is payable on these construction activities, these services would get covered under ‘works contract service’ w.e.f. 1-6-2007.
Initially, there were disputes regarding services provided by a builder or a developer for construction of residential complex or commercial premises.
However, on basis of Court decisions and CBE&C circulars, it was more or less settled that a builder entering into contract for sale of flat or industrial unit (gala) or shop or a developer entering into contract for construction of an individual flat for personal residential use of client are not liable to pay service tax.
What is the change made in Budget 2010?
In the Finance Act, 2010, an Explanation has been added w.e.f. 1-7-2010, to the definition of ‘commercial or industrial construction’ and ‘construction of residential complex’, as follows -
Explanation.— For the purposes of this sub-clause, construction of a complex which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or a person authorised by the builder before the grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer.
In case of commercial or industrial construction service, the words used are ‘construction of a new building’ in place of ‘complex’. Otherwise, the wording is identical.
Thus, by a ‘deeming provision’, an activity which is not ‘service’ as per Court decisions and CBE&C’s own earlier circulars will be a ‘deemed service’ for the purpose of levy of service tax.
Note that the Explanation being added is not a valuation provision.
Can you tell me in brief the effect of the change?
The effect of the change is that the service tax will not apply only when a builder sales a ready flat or shop or industrial unit (galaafter Building completion certificate is obtained from local authority (like Municipal Corporation, Municipality, Gram Panchayat etc.) and entire consideration is obtained only after building completion certificate is obtained.
In all other cases, the builder will be liable to pay the service tax. It is well known that in most of the cases, builder constructs buildings mainly on raising funds from prospective buyers. Further, even after building is completed and ready for occupation, there is delay in obtaining building completion certificate from the authorities (Now the delay will be more and ‘cost’ of obtaining the certificate will rise further).
Thus, practically in all cases, the builder/developer will be liable to pay service tax, except in case of few flats or shops or commercial galas, which he usually keeps for sale at a later date at higher prices. Even in this case, the builder/developer will not be liable only if entire transaction (including receipt of money) takes place after obtaining ‘completion certificate’ from municipal or other competent authority.
Is the amendment with retrospective effect?
Though the amendment is termed as ‘Explanation’, it is not merely to clarify the intention of Parliament but to put a completely artificial meaning to the ‘construction service’ by introducing a deeming provision.  The Explanation is not merely explaining or clarifying the scope but expanding the scope of taxable service.
It cannot have retrospective effect prior to 1-7-2010.
Will the amendment apply to works contract service?
The amendment will not apply if the contract is covered under works contract service i.e. where Vat/Sales tax is payable on the contract.

2 Transitory provisions

Whether service tax will apply only in case of fresh bookings or will apply in case of earlier bookings also?
Date of booking is not relevant. Date of provision of service is relevant as provision of service is the taxable event. Hence, if construction service is provided after 1-7-2010, service tax will be payable.
The Explanation being added to the definition is only a ‘deemed service provision’ and not a valuation provision. It does not link payment received with tax liability.
If the construction is partly complete on 1-7-2010, what would be the service tax liability?
Principally, provision of service is the ‘taxable event’, i.e. services provided after tax is imposed will be taxable. Thus, service tax will apply in respect of services provided or to be provided on or after 1-7-2010. Receipt of payment or advance is not relevant for determining tax liability. Thus, a builder/developer is not liable to pay service tax in respect of services provided upto 1-7-2010. Such bifurcation is possible only if the builder/developer keeps proper accounts and records.
It is highly advisable to issue invoices (running bills) in respect of services provided upto 1-7-2010 and/or obtain certificate from Architect/Chartered Accountant regarding stage of completion of construction as on 1-7-2010.
If construction of residential complex is fully completed before introduction of the new construction service, but completion certificate from local authority  has not been granted till 1-7-2010 though applied for, whether service tax will become payable? If so, how to calculate tax liability?
If construction is complete before 1-7-2010, no tax is payable as service tax is on provision of service which is the taxable event. Receipt of payment does not decide tax liability.
What would be position if construction is complete but application for completion certificate is not yet submitted?
Even then, there is no service tax liability if you establish that construction was completed before cut off date of 1-7-2010.
If the customer has paid 100% advance irrespective of completion certificate or possession before the cut off date i.e.  1-7-2010, then service tax will be imposed or not?
As a general principle, tax liability will be on the basis of construction services provided on or after 1-7-2010 and not on the basis of advance received. However, as per Notification No. 36/2010-ST dated 28-6-2010, in respect of service as per amended definition, if any advance payment was received prior to 1-7-2010, for service to be provided after 1-7-2010, service tax will be fully exempted This is a good transitory relief to service providers as well as customers [This provision applies only in respect of services covered under amended definition and not to those services which were already covered under earlier definition].
Thus, if advance payment was received prior to 1-7-2010, service tax will not be payable even if service in respect of that advance is provided after 1-7-2010.

3 When service tax is payable

Whether service tax is charged on advances of customers?
Service tax is payable when advance is received, even if actual service is to be provided later, but that is so only when service is a taxable service. Thus, if advance is received in respect of construction completed upto 1-7-2010, service tax will not be payable.
Whether service tax is payable on completion of construction or in stages?
Service tax is payable on receipt basis and hence as you get payment for construction service from your customer, you have to pay service tax on that amount. If service tax is not shown separately in bill or amount received, the amount received should be taken as inclusive of service tax and then back calculations may be made.
Advance has been received from customer before 1-7-2010 but service is to be provided after 1-7-2010. When service tax should become payable?
As explained above, service tax in relation to such advance has been exempted vide Notification No. 36/2010-ST dated 28-6-2010. Hence, service tax will not apply even if the service is provided after 1-7-2010.

4 Liability of service tax

What is the rate of service tax?
Service tax is payable on gross value of taxable services @ 10.30% (Service tax 10%, plus education cess of 2% plus SAH education cess of 1%).
What will be the basic exemption for service tax to a person coming in service tax net for the first time on 1-7-2010?
The exemption is Rs 10 lakhs in first year of taxable service counting from 1-7-2010, if you are coming in tax net for the first time. If turnover in 2010-11 exceeds Rs 10 lakhs, then there will be no exemption and tax is payable on all services from 1st April 2011 onwards.
We have received land from the land owner and we have agreed to give him some flats/galas (shops) in lieu of the land. Is service tax payable?
The nature of agreement between land owner, builder/developer and customer (service receiver) varies from State to State. In some States (in Western and Northern India), the builder first enters into agreement with landowner and gets development rights and irrevocable power of attorney. The builder then enters into ‘agreement to sale’ with prospective customers. Final sale deed is executed only after building is complete and possession is handed over.
In some States (in Southern India), two separate agreements are executed – one between land owner and customer and other between developer (service provider) and customer. The developer also has separate agreement with land owner where he agrees to give him some flats/galas (shops) free.
In both the cases, issue is whether builder/developer is providing any service to the land owner.
As per section 67(1)(ii) of Finance Act, 1994, envisages consideration ‘not wholly or partly consisting of money’. Thus, ‘consideration’ need not be in money form alone.
There is a view that relation between builder and land owner is not of ‘service provider and service receiver’ but that of ‘quasi partner’ or ‘joint venture’. It is difficult to accept this view since in partnership sharing of profit and mutual agency are essential ingredients, while in joint venture, joint control and sharing of profit/loss are essential ingredients. These are totally absent in agreement between builder and land owner.
Hence, in my view, service tax will indeed be payable. In fact, as soon as the builder/developer gets possession of land from land owner, it is ‘advance received’ and service tax will become payable next month.
In fact, land owner himself may be held liable to pay service tax if and when he sells the flat/industrial unit before obtaining completion certificate. Of course, he can argue that all service tax on construction service has already been paid by builder/developer and there is nothing to pay now. He can also argue that he is neither builder nor a person authorised by him to sale the building or part of it.
Valuation can be on basis of value of similar service or on cost plus reasonable profit, as provided in Rule 3 of Service Tax Valuation Rules.
Service tax has been charged  to customer and deposited  with department. Later, customer surrenders the booking and refund is made to him. What are the implications in service tax?
If you refund the entire amount along with service tax to customer, then you can adjust the service tax in your subsequent payments of service tax . As per rule 6(3) of Service Tax Rules , if excess tax is paid, in respect of service which is not provided either wholly or partially for any reason, the excess service tax paid can be adjusted against service tax payable for subsequent period, if the value of services and tax thereon is refunded to the person from whom it was received.
While giving refund, cancellation charges are usually deducted. These are really in nature of liquidated damages and not on account of service provided. Hence, in my view, entire service tax can be adjusted under rule 6(3) even if cancellation charges are deducted. However, it is a litigation prone issue and one must be ready to fight it out. If quantum is less, it may be economical to pay service tax instead of entering into litigation.

5 Valuation of service

Whether service tax is charged on agreement price of the flat, shop or industrial gala?
Principally, service tax is payable on value of taxable services. This is also clear from the fact that ‘preferential location and development of complex’ has been specified as a different taxable service.
Thus, if a service provider has proper costing records, it is permissible to deduct value of material and land (or calculate value of service on cost plus profit basis) and pay service tax on value of service @ 10.30%.
If this is not feasible, then tax is payable @ 10.30% on 25%/33% of entire value of contract including material (used by builder plus supplied free of cost by customer), but then Cenvat credit is not available, as explained below.
Any person providing taxable service of commercial or industrial construction or construction of residential complex (except completion and finishing services like glazing, plastering, painting, tiling, wood and metal joinery and carpentry, swimming pools, acoustic applications etc.) can opt to pay service tax as follows (w.e.f. 1-7-2010) – (a) on 33% of gross amount charged if the gross amount does not include value of land (b) on 25% of gross amount charged if the gross amount includes value of land (Till 1-7-2010, the 25% scheme was not available. Only 33% scheme was available).
This is at the option of service provider.
The ‘gross amount’ should include value of goods and materials supplied or provided or used. However, he can avail this concession only if - (a) He does not avail Cenvat of duty/service tax paid on inputs, input services and capital goods and (b) He does not avail benefit of Notification No. 12/2003-ST dated 20-6-2003. - Notification No. 1/2006-ST dated 1-3-2006 as amended w.e.f. 1-7-2010.
The partial exemption is available only if the gross amount charged includes value of goods and materials supplied or provided or used for providing such service (Explanation to Notification No. 1/2006-ST]. Thus, if the customer provides some material, its value will have to be added for purpose of payment of service tax.
As per Notification No. 12/2003-ST, no service tax is payable on value of material or goods sold to recipient of service. Thus, if a service provider avails exemption under 12/2003-ST (i.e. claims deduction of value of material or goods from gross value of contract), he cannot avail composition rate of 33%/25% of gross amount charged to customers. The service provider can have benefit either under Notification 12/2003-ST or 1/2006-ST and not both.
This method is not available in case the service provider provides only completion and finishing services (as in such cases, material content will be much less).
This method is also not applicable if service is covered under ‘works contract service’.
In addition to the flat, the builder provides some common services like park, common sewerage and effluent treatment, internal roads, common recreation hall etc. Is its cost includible in value of construction service?
Definition of residential complex covers these elements. Further, in the Budget 2010, a service termed as ‘preferential location or development of complex’ has been introduced w.e.f. 1-7-2010. The definition covers both commercial and residential complex. Thus, value of these amenities would get covered under that head (on pro ratabasis), even if these are excluded from ‘construction service’.
As the construction is nearing completion, the value of flat/commercial unit/shop goes up substantially. Does it mean that service tax payable will also increase?
Really, even if value (selling price) goes up, that does not mean that cost of construction has gone up to that extent. The value goes up because of demand/supply situation and customer is willing to pay higher price when there is ready possession or construction is nearing completion.
In such cases, payment of service tax only on value of service will result is substantial reduction of service tax liability, instead of going in for composition scheme. Hence, it is advisable to calculate value of service and pay service tax on that @ 10.3%.
This can also be justified from the fact that ‘preferential location and development of complex’ has been specified as a different taxable service. Thus, any charge over and above value of construction service cannot be subjected to tax.
A builder/developer has agreed to provide some flats/shops free of cost to the landowner who has given the land for construction. Is service tax payable in respect of these three flats/shops?
Really, the flats/shops are not given free but are in lieu of land cost. In such case, value of service will have to be found out on basis of value of service of identical or similar flat/shop or on basis of cost of construction plus reasonable profit.
Two methods are available – (a) Value of similar service (b) If value of similar service is not available, then cost plus reasonable profit [Rule 3 of Service Tax Valuation Rules].
In fact, land owner himself may be held liable to pay service tax when he sells the flat/industrial unit before obtaining completion certificate. Of course, he can argue that all service tax on construction service has already been paid by builder/developer and there is nothing to pay now.
Valuation can be on basis of value of similar service or on cost plus reasonable profit, as provided in Rule 3 of Service Tax Valuation Rules.
For extra items, i.e. items not covered in the agreement of sale, builder charges extra amounts.  Whether service tax is payable on such extra items and whether the deduction of material purchased for such extra work would be given?
Service tax is payable on actual value of taxable services provided and not on basis of mere written agreement. Thus, service tax will be payable on extra services. Deduction of material is obviously available since service tax is payable only on value of services.
Which method of valuation should we adopt?
The 25%/33% scheme is simple but the liability of service tax will be high, particularly at places where land costs are very high. Further, if you are getting the work done through contractors/sub-contractors, you cannot take Cenvat credit of service tax paid by contractor/sub-contractor. This will further add to the cost.
Hence, in such cases, it is advisable to pay service tax on value of services @ 10.30%.
Value of services can be calculated either on cost plus profit basis or by reducing value of land and material from the total contract value.
If the contract is small, 25%/33% scheme may be opted since it is simple.
Can we adopt different valuation methods for different contracts?.
Each contract can be treated as separate contract and valued differently.

6 Cenvat Credit

Whether there is a provision of claiming deduction (setoff) on service tax paid to professionals, contractors, etc.
This is termed as Cenvat credit. You can get and utilise Cenvat credit of all your input services and capital goods only if you are paying service tax on the value of services @ 10.30%. If you are paying service tax under simplified scheme on 25%/33% of total value, you cannot avail any Cenvat credit at all.
We are providing both taxable and exempt services. How can we avail Cenvat credit?
If service provider is providing both taxable and exempt service, then it is advisable to avail Cenvat credit only in respect of input services directly attributable to taxable services. If Cenvat credit is availed of common input services, then rigors of proportionate reversal or payment of 6% ‘amount’ on exempted services, as contained in rule 6 will apply.
Can Cenvat credit on construction activities of one project be allowed towards output service tax on sale of another project?
Though Cenvat credit Rules do not require one to one relationship, as per rule 6 of Cenvat Credit Rules, Cenvat credit is not available if output service is exempt from service tax. Subject to this restriction, Cenvat credit among various projects is indeed inter-changeable, particularly if you opt for centralised registration.
We avail various input services like telephone, courier, mobile, bank charges, audit, security, catering etc. as Head Office. Can we utilise that credit for service tax payable on construction services?
Indeed you can do so, but you have to be careful if you are providing both taxable and exempt services and/or trading in goods. In that case, rule 6 of Cenvat Credit Rules will apply.

7 Other aspects

Can a builder or should a builder have separate service tax registration for each project?
A builder can either take separate service tax registration for each project or have centralised registration after studying pros and cons. If proper records etc. are kept, centralised registration will be OK. It may be advisable to register each project separately in following cases – (a) If some services are exempt and some taxable or (b) valuation basis for each project is expected to be different,.
What happens if only part land or a plot of a larger development is sold to the prospective purchaser, whereby no construction over the said plot is to be done by the seller/ developer?
This is not ‘construction service’ and hence question of service tax cannot arise.
A customer who has purchased a flat/commercial unit/industrial gala/shop from builder/developer is selling the same before Completion Certificate is obtained. Is he liable to pay service tax?
The words used in the ‘Explanation’ are ‘by the builder or a person authorised by the builder’. A customer is not a person authorised by builder to enter into contract for construction. Hence, a customer cannot fall within that definition. Even otherwise, service tax is payable on value of taxable service which has already been paid by builder/developer. Even if the customer sales the flat or unit or shop at higher price, it does not mean that cost of construction has increased.

8 Preferential location and development of complex service

What is definition of ‘preferential location and development of complex’ service?
As per section 65(105)(zzzzu) of Finance Act, 1994 (inserted w.e.f. 1-7-2010), any service provided or to be provided, to a buyer, by a builder of a residential complex, or a commercial complex, or any other person authorised by such builder, for providing preferential location or development of such complex but does not include services covered under sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place, is a ‘taxable service’.Explanation.— For the purposes of this sub-clause, ‘‘preferential location’’ means any location having extra advantage which attracts extra payment over and above the basic sale price.
What is taxable under this head?
CBE&C, has clarified as follows – (Annexure- A to JS (TRU-II) D.O. letter F. No.334/1/2010-TRU dated 26-2-2010)
It has been reported that in addition to these activities, the builders of residential or commercial complexes provide other facilities and charge separately for them and these charges do not form part of the taxable value for charging tax on construction. These facilities include,- (a) prime/preferential location charges for allotting a flat/commercial space according to the choice of the buyer (i.e. Direction- sea facing, park facing, corner flat; Floor- first floor, top floor, Vastu- having the bed room in a particular direction; Number- lucky numbers); (b) internal or external development charges which are collected for developing/maintaining parks, laying of sewerage and water pipelines, providing access roads and common lighting etc; (c) fire-fighting installation charges; and (d) power back up charges etc.
Since these charges are in the nature of service provided by the builder to the buyer of the property over and above the construction service, such charges are being brought under the new service. Charges for providing parking space have been specifically excluded from the scope of this service. Development charges, to the extent they are paid to State Government or local bodies, will be excluded from the taxable value levy. Further, any service provided by Resident Welfare Associations or Cooperative Group Housing Societies consisting of residents/owners as their members would not be taxable under this service.

Agreement was entered for PLC before 1-7-2010 and payment was received. Is service tax payable, if construction is completed after 1-7-2010?
Service tax will not be applicable in such case as per transitory relief given vide Notification No. 36/2010-ST dated 28-6-2010.
Will the abatement of 25%/33% abatement available if PLC is charged separately in the agreement?

9. Agreement for sale/construction of a single flat directly with builder/developer

Department had clarified that agreement with builder/developer for an individual flat will not be subject to service tax. Is that clarification still valid?
As per section 65(91a) of Finance Act, 1994, “residential complex” does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person.
As per CBE&C circular No. 108/02/2009-ST dated 29-1-2009, if the ultimate owner enters into a contract for construction of a residential complex with a promoter/builder/developer, who himself provides service of design, planning and construction, and after such construction the ultimate owner receives such property for his personal use, then such activity would not be subjected to service tax, because this case would fall under the exclusion provided in the definition of residential complex. However, if service of contractor, designer or similar services are received, then such person will be liable to service tax.
Really, this clarification should be valid even after amendment to definition of ‘construction complex’.
However, the word used in exclusion clause is ‘complex’, while any individual does not enter into contract for construction of entire ‘complex’ but only a part of it.
The issue is litigation prone and ultimate result is unpredictable.

Clarification in this regard is available here issued on 10.02.2012

10 Conclusion

What immediate steps a builder/developer should take?
He should apply for registration within 30 days. Further, he should prepare and submit running Bills till cut off date i.e. 1-7-2010. If this is not possible, at least take Architect and CA certificate about stage of completion and cost of completion upto 1-7-2010 so that there is no service tax liability on that portion.
Would you like to give any general suggestion or caution?
Whatever I have stated above is on my understanding of the law. It is possible that some of the views may not be accepted by department (In fact, even you may be having some different view on some of the issues discussed above).
Hence, you have to take policy decision on basis of your final conclusions. In service tax, full disclosure is key to safety. Thus, wherever in doubt, your view, your understanding and what you are going to do should be fully disclosed to department by writing a letter. Asking clarification is not generally advisable. Seeking permission is normally not advisable at all, as you will almost never get the permission and you will be falling in a trap.
Full disclosure to department has following advantages – (a) Penalty cannot be imposed and (b) Demand beyond one year is not sustainable. However, interest @ 13% is mandatory if by chance your understanding is not accepted by Tribunal or High Court or Supreme Court.

 Author :V S Datey


No service Tax if payment made before 01.07.2010 Construction of Complex Services(notification dated 15.02.2012)

Read more:


Get Latest Updates In your Inbox



. SECURITIES ` (MNP) (TDS)2007-08 01.07.12 01.09.2008 01.10.2012 06.07.2009 07.08.2012 1% excise 10(10C) 1000 court cases judgements supplied to ITO 1000 rupee note 10 year nsc 11-2008 11-2010 130 items 14.08.2008 150 Rs coin 15 august 15g 15h 18-12-2009 192(1A) 192A 194A 194c from 01.10.2009 194H 194 I 194j 194LC 1981-2007 1 PERCENT EXCISE ITEMS LIST 1 sep 2% cst 2% excise 2004 2008 2008-09 FY 2010 206AA 234A 234B 234C 234c interest calculator 234E 23AC 23ACA 23B 24C 24q annexure II 25 paisa coin 271(1)(c) 271B 271H 272B 27A 280 280 challan 281 282 283 29/08/2008 29/2008 service tax 29.04.2010. 29 AUGUST 2g meaning use 30 MARCH 31st March 32-2010 33 of 2009 35(2AA) 35(2AB) 3CD 3g meaning use 3 idiots 40(b) 43B 44AA 44AB AGRICULTURE 44 AB EXEMPTED INCOME 44AB new limit 44AB NON RESIDENT 44ad 46/2012 45/2012 49C 5/2011 50 paisa coin 54b 54EC 54f 5 day week 5th paycommission punjab 5 years post office deposit 6/2005 6 % excise 69/2010 6 crore advance limit 6th cpc 6TH PAY COMMISSION 70% of pan etds 7th Central Pay Commission 80C 80ccc 80CCD 80cce 80CCF 80CCG 80d 80DDB 80EE 80G 80GG 80GGA 80GGB 80ggc 80tta 80U 85% of pan etds 86/2008 DATED 13-08-2008 87A rebate 89(1) 89(1) relief calculator 8 tips to save tax 9.5 % rate for private epf 92E 95% of pan etds 98 dated 04/01/08 aadhaar aakash tablet aam admi aar Aayakar Sampark Kendra abatement abolished Accounting ACCOUNTING CODE accounting code for services ACCOUNTING FOR GOVT GRANTS accounting standards ACCOUNT PAYEE DRAFT ACES ADD IN Add-Ins additional relief in budget 2010 adjustment of advance FBT with advance Tax advance rullings advance salary ADVANCE TAX CALCULATOR advance tax challan ADVANCE TAX CUT OFF AMOUNT ADVANCE TAX DATES AFFIDAVIT age 80 addition pension AG Projects Technologies Ltd RT aibea wage revision aibea wage revision latest news aiboa aiboc aiboc wage revision AIG AIR airlines airline ticket booking tds all is well allowances allownces alphabet of inspiration alteration on check allowed alternate minimum tax AMENDED 3CD amendment in companies bill 2011 amendment in gratuity act 2010 amendment in registration service tax AMENDMENT IN SERVICE TAX ON RENT amendment to finance Bill 2010 AMNESTY SCHEME 2007 amt Anna Hazare anna hazzare bill vs govt lokpal bill appeal apply for new pan card against old pan card aqb arbitration arrears of salary arrears of sixth pay ARRERS TAX AS-12 ASBA assessee in default ASSESSMENT REOPENING ASSESSMENT YEAR 2008-09 REFUND atm atm 100 per day atm cash without card atm tips atm wrong debit audit cases itr filing audit limit enhanced Audit Questionaire AUDIT REPORT AUS VS IND.INDIA VS SL Automated teller machine AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX ay 2010-11 bad debts Bank Bank account bank audit bank audit 2012 bank charges banking law amendment banknotes BANK SALARY banks npa provisioning bank strike 06/07/09 and 07/07/09 BARE ACT bare rules BASE RATE BY BANKS bcct BIMAL JAIN biometric pan card black and white form not acceptable black money BLOCK PERIOD blogging bobay refund BONUS bonus share book discount BOOK ON EFILING BOOK REVIEW books of accounts BOOMING INDIAN ECONOMY both House rent allowance both hra and house loan Brass Scrap BRIBE CASE BROKER BSE bsnl broadband bsnl broadband usage bsnl land line sms alert BSR CODES BUDGET08 BUDGET 2009 budget 2010 budget 2010-11 budget 2011 BUDGET 2012 budget 2013 BUDGET 2014 BUDGET 2014 CONTEST Budget-2015 budget expectations BUDGET HIGHLIGHTS budget live on computer budget live telecast budget notification budget on tv budget speech BUDGET SPEECH DOWNLOAD Business BUSINESS AND PROFESSION MEANING BUSINESS COVERED UNDER 44ab BUY HOUSE CA CAN ONLY AUDIT MVAT CA CLUB INDIA CA GIRISH AHUJA calculate arrear CALCULATE NEW PAY calculate your emi calculation of tax on salary arrears CALCULATOR CALCULATOR REVISED CA NITIN GUPTA CA PARDEEP JAIN capital asset capital formation huf Capital gain capital gain account scheme 1988 CAPITAL GAIN INDEX capital gain on repayment of loan capital gain on tenancy rights capital goods capital revenue CAPITAL SUBSIDY CAR LOAN RATE INCREASE CA ROHIT GUPTA carry forward of losses in late return cas ca services cash flow statement CASH PAYMENT DIS ALLOWANCE CASH PAYMENTS EXCEEDING 20000 CASH SUBSIDY CA sudhir Halakhandi CA Swapnil CA Vikas Khandelwal cbdt cbec CBI ARRESTED centeral sales tax rate CENTRALISED PROCESSING OF RETURNS CENTRAL PAY COMMISSION CENTRAL PROCESSING CENTER Cenvat CENVAT Credit Rules C FORM cgas 1988 challan challan 281 CHALLAN 289 challan correction challan Form 17 CHALLAN STATUS INQUIRY change in cst rate change in excise duty rates CHANGE IN PAN ADDRESS CHANGE IN PAN DATA change in tds rates in budget changes changes in new itr forms CHANGES IN SERVICE TAX ACT CHANGES IN TDS CHARGES ON CASH PAYMENT OF CREDIT CARD BILL charitable organisation check name from PAN check tds deducted online Cheque cheque bounce cheque payment before due date cheque tender date /realisation date Cheque Truncation CHEQUE VALIDITY child care leave CHILD DEPENDENT PREMIUM childeren name CHILD MARRIED PREMIUM child plan children education allownces chip based atm card cibil cibil for companies CII 2007-08 CII 2008-09 CII 2010 CII2011-12 cii 2012-13 cin CIRCULAR 3/2010 DT 2.03.2010 CIRCULAR 8-2010 CIT v. Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.) cloning of atm card clubbing of income COLLECTION CHARGES COLOR SCHEME COMMISSION ON SMALL SAVINGS common error in 2009-10 common error in itr 4-5-6 compa companies bill 2012 COMPANIES RATE COMPANY BILL 2011 company deposit Company Law Settlement Scheme COMPANY REGISTRATION complusory payment of taxes Composition scheme service tax COMPUTER AS FAX MACHINE computer sytem at ito office CONCEPT PAPER configure yahoo mail in outlook express consolidate account statement construction purchase of house Consultancy Service Consumer Price Index continues services CONTRIBUTION TO NEW PENSION SCHEME CONTRIBUTORY PENSION FUND CONVERT FIGURES INTO WORD EXCEL COPARCENER CorpMcash corporation bank correction etds CORRECTION IN PAN DATA correction in section CORRECTION RETURN CORRECTION RETURN.ETDS cost accounting cost audit cost inflation index cost inflation index 2012-13 COST INFLATION INDEX FY 2010-11 COST INFLATION INDEX FY 2011-12 COST OF INDEXATION CALCULATOR court case in entry tax punjab cpc phone number cpf Credit card CREDIT CARD BILL PAYMENT ICICI BANK credit scores cricket team critical illness CROSSED DEMAND DRAFT CRR crr reducred CS DIVESH GOYAL CST CST 3% OR 2 % cst act 1956 cst form CST FORM STATUS cst rate changed CST REDUCE RATE ctt currency CURRENCY TRADING ILLEGAL custom custom changes in budget cusual leave DA MERGE da rate da rate 01.07.2012 da rate january 2013 da rate july 2012 da rate wef 01.01.2012 date extension DDO ASK RENT RECIPT ddt dearness allowance Debit card DEBT EQUITY RATIO debt funds debt trap declared goods DEDUCTION 80C deduction for higher studies deduction on saving bank interst deduction u/s 80DD Deemed income of employee deemed services defective return defence officers defence pay defence pay scales DELAY IN FILING delete ledger in tally DELHI HIGH COURT demat deposit tax of two quarter in single challan depreciation depreciation on car depreciation on commercial vehicle. DEPRECIATION ON INTANGIBLE ASSETS depreciation rate depreciation rate 2009-10 DETAIL AFTER E FILLING DETAIL OF TIN Determination of value DIFFRENT TYPE OF TAXES digital signature din direct payment in bank account DIRECT SUBSIDY direct tax bill direct tax changes in budget direct tax code direct tax code 2009 Disability insurance discussion Paper distribution of salary dividend distribution tax dividend striping dnd document identification number document ientification number documents required for service tax registration domestic transfer pricing donation do not call. dot double taxation dow jones download download 89(1) relief calculator download direct tax code 2012 download form 16A download fvu download idfc INFRA BONDS FORM draft reply drawback rates dtaa dtc DUE DATE AY 2010-11 due date ay 2011-12 due date extended due date extended to 31.08.2012. due date form 16 due date form 16a due date for service tax return due date June due date march tax due date of return 2008-09 due date pf esi DUE DATES DUE DATES CALENDAR DUE DATES CALENDER DUE DATES INCOME TAX DUE DATES SERVICE TAX due date to deposit tds DUE FAMILY PENSION DULICATE PAN DUPLICATE TAN dvat E-1 FORM E-1 SALE earned leave earn from home Easy Exit Scheme ebay EBOOK e book Income Tax rules EBOOK ON SERVICE TAX e-commerce economic survey economic survey 2010 economic survey 2011 economic survey 2012 Edible Oils EDITABLE INCOME TAX FORM education cess EDUCATION LOAN E ERA OF TAXES eet EFFECTIVE DATE CST RATE REDUCTION effective date of allowncs E-FILE SERVICE TAX RETURN e filing do and don'ts efiling errors efiling free efiling income tax return e filing of audit report efiling of excise return e filing processing status efiling registration problem e filing software excel free e filing through evc e filing utilities e-Intermediary Electricity act ELECTRONIC FOREX TRADING Electronic Verification Code (EVC) elegent card on holi ELSS EMANAGEMENT OF TAXES EMI CALCULATOR e mode for notice to shareholder empanelment as branch auditor EMPLOYEE PROVIDENT FUND employee state insurance employee state insurance act 1948 employee state insurance act Limit employer e sewa eMudhra Consumer Services e notice to share holder entries r off in 50 paisa entries rounded off in rs ENTRY TAX entry tax punjab e-payment from friends account e payment of epf E PAYMENT OF EXCISE DUTY e payment of income tax E PAYMENT OF SERVICE TAX e-payment of taxes e payment of tds epf epf challan epf claim epf e passbook EPF FAQ epf interest exemption epf interest rate epf interest rate for fy 2010-11 epf int rate 11-12 epf limit epfo epf online EPF ONLINE CHALLAN GENERATION epf statement EPF TRUST epf withdrawals equal monthly installments equity funds ER-1 ER-2 er4 form online error in etds return error in st-3 E-SEVA BY ICAI esi esi contribution esi limit 10000 esi limit 15000 esi limit from 01.05.2010 esi return ESOP E STAMP DUTY ETABF ETAX etcs etds e-TDS/TCS statements etds correction etds defualts etds due date ETDS FVU 3.1 ETDS PAYMENT ETDS Q4 ANN II etds return ETDS RETURN DUE DATES etds return less deduction of tax. etds retur with insufficient pan ETDS RTEURN SOFTWARE etds software etds without pan etrip e tutorial for TAN registration Excel EXCEL 280 excel add in EXCEL CII excel form 16 excell add in EXCEL SHORT CUTS excel software EXCESS TDS Exchange-traded fund exci excise excise changes in budget EXCISE FORMS excise notification Excise on branded goods excise on utensils excise rate reduced EXCISE REGISTRATION exclusion from capital asset exempted capital gain exemption limit increased EXEMPTIONS IN FEW SERVICES exice duty on new items EXIDE CASE CALKUTTA HIGH COURT EXPANSION OF EXISTING SERVICE EXPLANATORY NOTES TO FINANCE ACT(2) 2009 export EXTENSIBLE BUSINESS REPORTING LANGUAGE extra level security in credit card facebook face book url face book username fake prize money family pension FAQ faq on fbt on esop FAQ VAT fast facts father can claim for son studies FAX FROM COMPUTER FBT FBT CALCULATOR fbt challan FBT ON ESOP fc(r) ACT fdi in insurance and telecom fd interest rate fdr FEMA FIGURES TO WORDS fii file free etds statement file validation utility Finance finance act Finance Act (2) 2009 finance act 2010 Finance act 2011 FINANCE ACT 2012 finance bil 2012 finance bill(2) 2009 finance bill 2010 finance bill 2011 finance bill in lok sabha finance bill top news Finance Minister finance ministry financial adviser financial crises FINANCIAL PLANNING Financial Services first class rail passenger fare from 01.10.12 first discussion paper on gst first name in pan card first quarter fringe benefit tax adjustment fiscal cliff FIVE IN ONE FIVE IN ONE TAX CALCULATOR Fixed deposit fixed maturity plan FLOW CHART ON FBT ON ESOP fmc fm speech on 07/05/2012 FMV OF ESOP FMV UNLISTED COMPANY ESOP FN 275-192-2009 FOREIGN COMPANT FBT ON ESOP foreign direct investment foreign dividends foreign exchange money changer service tax foreign individual in shares Forex derivatives tax forex trading forget password Form 10E FORM 16 FORM 16A fORM 16aA IN FIVE MINUTES FORM 16A FROM ETDS FVU form 16A from fvu form 16a from nsdl FORM 16A GENRETION SOFTWARE FORM 16A PDF FORM 16 A SOFTWARE form 18 punjab vat act form 26as form 26q form 26q online free form 29C form 49a excel/pdf/online formation of huf forum site FORWARD CONTRACTS ACT 1952 fpo fraud mail free auto filler for epayment of taxes FREE CHALLAN SOFTWARE free e filing Income tax return 11-12 free epayment auto filler of challan free etds return free etds software FREE INCOME TAX ACT free income tax return free itr-1 free itr-2 e filing Free online Books of Direct Tax for F.Y.2008-09 free online greeting card holi free samples FREE SOFTWARE FREE SOFTWARE FOR ETDS FREE TOOLBAR WITH SEARCH Fringe Benefit Tax full partition of huf future and options fvu FVU 2.130 FVU 2.131 fvu 2.216 fvu 3.0 fvu 3.2 fvu 3.3 fvu 3.4 GAAR GAIN ON SALE OF SHARES GAR-7 gas cylinder GAZETTE NOTIFICATION gdp General anti avoidance rule general provident fund generation company GIFT BY NRI gift deed to huf gift from relative gift in kind gift on marriage gift tax gmail Goal calculator gold bond scheme gold deposit scheme GOLD LOAN Gold Monetization Scheme gold silver rates 10 years Goods and Services Tax GOODS TRANSPORT AGENCY ABETMENT goods transport agency service tax GOOGLE SEARCH google tool bar Gopal Kumar kedia got approved from president GOVT NOTIFICATION CST gpf interest rate gpf interest rate 8.6 % gpf interest rate 8.8 % gratuity gratuity limit enhanced Green-channel banking GREETING CARD ONLINE GROSS RECEIPT MEANING 44ab GST GTA guarantee Nav guidelines for selection of cases gujrat vat act half pay leave HAPPY DIWALI HAPPY NEW YEAR HBA-HRA hdfc bank Health care Health insurance health plans health service help on tax HIGHER SECONDARY CESS HIGHER TDS WITHOUT PAN 01.04.2010 HIGH VALUE TRANSACTION HIGH-VALUE TRANSACTIONS HINDU UNDIVIDED FAMILY hiring motor vehicle holi card holiday holiday on election day holidys Home insurance home loab HOME LOAN hospitals house budget house completion house loan 150000 or 30000 house loan and tax svaing house loan at discounted rates house loan on two houses house loan reduuced house property house valuation house wife how to calculate income on salary how to calculate new basic how to calculate new da rate how to claculate income on salary how to file correction statement how to fill date column in punjab vat form 18 HOW TO FILL ITR-2 how to fill tds challan 280 how to invest in Mutual funds how to pay service tax online HOW TO SELECT ITR FORMS How to use atm HRA and house loan HRA AND TRANSPOT DEDUCTION IN Q4 SALRY RETURN HRA CALCULATION HRA CALCULATOR HRA EXEMTION HRA FAQ HSC ACC CODE huf and 54B HUF CAPITAL HUF CONTRACT POWER huf creation deed HUF DEFINITION huf formation HUF KARTA huf member name HUF PARTITION HUF TYPE ICAI icai suggestions ICAI tool bar ICES ICICIBANK CREDIT CARD idfc infra bonds ifci IFRS ifsc iifl immovable property implementation of report import IMPORTANT DUE DATES INCOME FROM HOUSE PROPERTY Income from Mutual funds. income from other source income from share equity income processing pending Income tax INCOMETAX 6TH PAY INCOME TAX ACT INCOME TAX ACT EBOOK income tax act tds 194C Income tax benefit in budget INCOME TAX CALCULATOR INCOME TAX CALCULATOR 09-10 income tax calculator 12-13 Income tax calculator 2011-12 income tax case selection income tax changes in budget 2010 income Tax circular income tax circulars from 1961 income tax code 2009 income tax due date extended INCOME TAX FORM FILLABLE income tax forms income tax help tool bar income tax notice on late deposit of tds Income tax notification income tax notification from 1961 income tax office income tax payment through atm income tax rate chart. i tax rates 12-13 income tax rates after budget 2012 income tax rates fy 2013-14 income tax refund income tax return income tax return 2011-12 INCOME TAX RETURN 2015-16 income tax return due date INCOME TAX RETURN EXEMPTION income tax return form INCOME TAX RETURN FORM 12-13 INCOME TAX RETURN FORM EXCEL income tax return form itr-2 income tax return last date Income tax rules INCOME TAX SLAB income tax slab in dtc income tax slabs INCOME TAX SLABS AFTER BUDGET income tax slabs fy 2008-09 income tax ules 9th amendment INCOME WISE ITR FORMS inconsistancies in etds returns inconsistencies in etds returns INDEMNITY BOND India against corruption india budget INDIAN BANK CHARGES INDIAN INCOME TAX CALCULATOR 2007-08 indian rupee INDIA VS AUS India win world cup indirect tax proposals INDIVIDUAL HUF TAX RATES indusind bank INFLATION INDEXED NATIONAL SAVING SECURITIES infosys infra bonds limit increased infrastructure Bonds inoperative accounts INPUT SERVICES instruction no 9/2010 INSTRUCTION TO FILL ITR-2 Insurance insurance claim Insurance policy intangible assets INTER BANK MOBILE TRANSFER interest interest free laon Interest from bank interest on borrowing capital INTEREST ON HOUSE LOAN INTEREST ON LATE DEPOSIT INTEREST ON LATE GRATUITY PAYMENT interest on ppf account interest on self occupied house interest on small savings interest rate on late deposit interest rate on tds late deposit interest taxable on saving inter haed loss adjustment interim budget internal auditor international taxation INTIMATION U/S 143(1) Investing Investment investment in shares Investment management investment yogi IPL 2011 ipo IRDA irds itat Itax calculator ay 2011-12 itax calculator fy 10-11 it calculator 2009-10 itns 280 itns 281 itns 282 itns 283 ITR 11-12 itr-1 2010-11 ay ITR-1 EXCEL 08-09 ITR-1 EXCEL 11-12 ITR-1 rpu in excel free ITR-2A ITR-2 AY11-12 itr 2 excel ITR-2 EXCEL 08-09 itr-2 excel 2010-11 itr 2 rpu ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09 itr -3 excel 2010-11 itr-3 rpu itr-4 efiling .itr-5 efiling itr 4 e filing utility itr 4 fy 2010-11 itr 4 rpu ITR-4S SUGAM ITR-5 EXCEL itr-6 ITR-7 ITR EFILING SOFTWARE ITR FORM 12-13 itr form 13-14 itr form 2008-09 itr form 2011-12 itr form 2013-14 itr form 2 ay 2011-12 itr forms ITR FORM SAHAJ itr forms ay 2009-10 ITR FORM SELECTION ITR FORM SUGAM ITR RPU 2010-11 ITR RPU AY 2008-09 ITR RPU AY 2009-10 ITR SOFTWARE itr sugam ITR-V ITR V STATUS ITR WORD FORMAT jan 2012 da rate jan lokpal bill jan lokpal vs lokpal bill JAVA BASED INCOME TAX RETURN FORMS JCO Jewellery job switch Job work joint employment joint name judicial decision karnataka high court case key highlights kisan vikas patar KNOW ALL ABOUT TDS KNOW PAN STRUCTURE know the ip address of sender yahoo mail KNOW YOUR KNOW YOUR CST NUMBER know your customer KNOW YOUR DIVISION CODE know your epf balance know your ip address KNOW YOUR LOCATION CODE know your pan know your pan address KNOW YOUR PPF know your refund status KNOW YOUR REFUND STATUS ONLINE KNOW YOUR SERVICE TAX NUMBER know your tax deducted know your tax deposited KNOW YOUR TIN KNOW YOUR VAT/TIN NUMBER KV Kamath kvp kyc LAHMAN BROTHERS land lord pan must laptop LARGE TRANSACTION last date to deposit tds LAST DATE TO FILE ETDS RETURNS last date to file itr 2007-08 extended late deposit of tds LATE FILING OF ITR-V late funishing of return late payment of service tax latest depreciation rates latest income tax circulars latest income tax notification latest notification latest tds rate chart leave leave encashment LEAVE TRAVEL ASSISTANCE Leave Travel concession less liaison office lic lic jeevan vaibhav LIC JEEVAN VRIDDHI lic table 145 Life insurance life insurance agent life insurance broker LIFE INSURANCE POLICY LIFE INSURANCE POLICY AND TAX SAVING LIFE INSURANCE PREMIUM LIMITED LIABILITY PARTNERSHIP Limit for court case Limit of gratuity under income tax LIMIT UNDER SECTION 44AF liquidity crises list of taxable service LIVE BUDGET STREAM 2011 LLP LLP RATES loan against fdr loan eligibility loan for higher education LOAN ON PPF loan repayment period calculator LOAN SECURITISATION lokpal bill Lok sabha election results/trends all states and all seat long term capital gain low cost laptop lpg LTC BY AIR LTCG LTC OUTSIDE INDIA lt infra bonds lucknow chartered accountants macro mail frauds mail scams mandap keeper mandatory e filing service tax return mandatory epayment of taxes Manoj Agarwal manpower marked to market marketable product MasterCard mat maternity leave MCA-21 McDowell and Co. Ltd. (154 ITR 148) meaning of transfer in capital gain meanings of finance terms medical insurance premium MEDICAL OFFICER medical u/s 80D MEET MENREGA merge ledger in tally MICR CODE Microsoft Microsoft Excel military pay minimum alternative tax minimum balance minimum experiance for bank branch auditor minimum experience for bank branch auditor minimum service minimum wages mip mis matching MISTAKES IN ETDS RETURN mistakes in itr mistakes in return filling Mobile Number Portability Money MONEY MATTERS CASE Money Mistake monthly income plans monthly income scheme MOTOR INSURANCE MRTP ms excel MS OFFICE multipal challan multiple pan Mutual Fund mutual funds and tax MVAT AUDIT mvat audit form 704 Nabard Bonds name break up in pan nandan nilekeni NATIONAL ELECTRONIC FUND TRANSFER National Identification Authority NATIONAL SAVING CERTIFICATE NAV NEFT NEGATIVE LIST FOR TAX ON SERVICES Net asset value net banking new 194 c NEW BASE RATE INTEREST NEW BASIC AND GRADE PAY new basic formula new coin new cut off limit for TDS new da rate new deduction NEW EST-1 new etds requirement NEW EXCISE DUTY ITEMS new excise return form New Foreign Trade Policy NEW FORM ITR FY 2010-11 new fuv 2.110 new fvu 2.128 new income tax act new income tax calculator NEW INCOME TAX RATES new income tax return form 2010-11 itr-1 new income tax return form 2010-12 itr-1 New Infosys Chairman new itr form NEW ITR FORM AY 2011-12 new itr forms NEW ITR FORMS EXCEL new jeewan dhalan newly weds NEW PAN APPLICATION NEW PAN CARD NEW PARTNER ADDED NEW PAY BAND NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE NEW PAY SCALE FOR UNIVERSITIES COLLEGES new pension scheme to govt employee NEW RUPEE SYMBOL new rupee symbol font new sahaJ tax form new section 44AF NEW SERVICES UNDER SERVICE TAX new service tax rate 12.36 new tax form NEW TAX RATES new tds rate 2010-11 new tds rates fy 2009-10 new tds rules applicable. NEW TDS RULES FY 2010-11 New Year's Day nhai bonds nhai capital gain bond nhai tax free bonds nifty nil etds challan nil etds return nil tds on transportor No.402/92/2006-MC (10 of 2008) non deduction certificate non deposit of TDS non performing assets NON RESIDENT INDIAN NOR no return for salary note security features NOTES ON 3CD notice of meeting through email company notice pay notices etds notification 19/2008 service tax Notification 19/2009-ST notification19.03.2012 notification 22/2011 notification 23/2011 notification 24 NOTIFICATION 25/2012 Notification 26/2011 notification 32/2009 dated 27.03.2009 notification 3-2011 NOTIFICATION 36/2011 NOTIFICATION 41 DT 31.05.2010 npa norms NPS NRI NRI.PIO nri investment indua nsc. NSC ACCRUED INTEREST NSC INTEREST CALCULATOR NSDL NSE numbers in to text NUMBER TO TEXT OCI official notification official website oltas one increment ONE RANK ONE PENSION one thousand rupee note online ONLINE BALANCE CHECK EPF online bsnl bill verification online deposit of tax online earning online emi calculator online employee provident fund online epf balcnce online filing of service tax return ONLINE FOREX TRADING online life insurance ONLINE PAN online pan verification online rectification itr online refund ONLINE REFUND STATUS ONLINE REGISTRATION OF COMPANY online return rectification online services by Govt online service tax ONLINE ST-3 online tan regsitration online tds payment ONLINE VAT opc option date orop other forms other income to employer out of debt OUTPUT SERVICE TAX CREDIT OUTSTATION CHARGES own name PACKAGE SOFTWARE PAN PAN ADDRESS pan and income tax return PAN AO CODE pan application excel pan correction pan details PAN LEDGER pan login pan mandatory for hra pan mandatory in etds pan name verificatio PAN ON RENT RECIPT pan regsitration PAN STATUS NSDL PAN STATUS UTI PAN STRUCTURE PAN SURRENDER pan transfer pan verification pan vs return parcel PARNERSHIP partial reverse charge in service tax partial withdrawal partner salary PARTNERSHIP DEED PARTNERSHIP RATES part of the year employee form 16 part of the year employee form 24q part time course tuition fees PASSWORD PATENT payable at par pay bands Pay calculator pay calculator revised pay commission punjab pay fixation examples PAYMENT BY ACCOUNT PAYEE CHEQUE payment by cheque income tax payment due date reminder payment exceeding 20000-35000 payment of gratuity act paypal paypal ceiling pay per post PAY SERVICE TAX ON DUE BASIS PDF UTILITY penalty for service tax penalty if cheque cleared late penalty on concealment of Income penalty on late filing non filing of etds return penalty on late filing of income tax return pension pension arrear pension calculator pension da pensioner benefit pension fitment pension gazette notification pension notification pension on grade pay military pay pension policy Permanent account number PERSONAL ACCIDENT INSURANCE personal finance software personal loan PETROL DIESAL SAVE FISCAL DEFICIT PETROL DIESEL PRICE HIKED PETROL EXPENSES VALUATION petrol prices reduced PFC PFC INFRA BONDS PFC TAX FREE BONDS pfrda PHONE BANKING phone password pin pivot tables Place of Provision of Services Rules PLAYER AUCTION pmjdy PMS pnr Point of sale POINT OF TAXATION political party deduction Poppy Seeds portfolio postal ballots postal order POST GRADUATE TEACHER post office fixed deposit post office recurring deposit post office saving deposit account post office schemes POWER FINANCE BONDS POWER OF ATTORNEY PPF PPF CALCULATOR ppf huf account ppf interest rate ppf limit ppp ppt ppt fbt ppt on budget 2011 PPT UP VAT pranav mukharjee pre construction interest PRE EXISTING E-1 TRANSACTIONS pre filled challan income tax prepayment prepayment penalty press release press release 14.08.2008 presumptive tax scheme preventive health check up PRIMARY TEACHER PRINCIPAL printing manual private limited company PROF. TAX profession tax PROFIT RATE UNDER 44AF provident fund dues provisioning of npa PROVISION OF FBT ON ESOP PSPCL PSTCL PSU PAY HIKE public limited company public provided fund PUBLIC SHARE HOLDING IN LISTED COMPANY punjab govt arrear calculator PUNJAB VAT punjab vat notification purchase of residential house pure agent qfi quarterly statement status rail freight railway budget railway budget 2012 RAILWAYS BUDGET 09-10 RAILWAYS BUDGET 11-12 railway ticket rajiv gandhi equity saving scheme RAJKUMAR S ADUKIA ramalingam Rate of return RATES AFTER BUDGET rates of service tax rbi RBI ACT RBI Circular on e-payment of taxes RBI FALSE CALLS RBI FALSE MAIL RBI INSTRUCTIONS GAR-7 RBI MONETARY POLICY rbi monetary policy 2012 RBI NOTIFICATIONS rbi report on customer services ready reckoner income tax REAL ESTATE Real Estate Investments REAL TIME GROSS SETTELEMENT reason for mis matching REBATE ON INPUT GOODS AND SERVICE REC Bonds recent rec infra bonds rec tax free bonds rectification of return online reducction in crr refinance calculator refund refund due to diff in valuation of perquisites refund of service tax on cancellation of tickets refund pilot scheme refund without matching registration charges tax saving RELIANCE COMMERCIAL FINANCE RELIANCE GOLD LOAN RELIANCE LIFE INSURANCE RELIANCE MUTUAL FUNDS relief calculator 2010-11 relief calculator fy 2011-12 REMUNERATION TO PARTNERS RENT rent a cab RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012 RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010 RENT RECIPT repayment of housing loan REPLY TO CPC FOR NOTICE REPO RATE Reserve Bank of India reset password RESIDENTIAL STATUS RESOLUTIONS response to outstanding demands RESTAURANT restricted leave retail investor retirement planning retirement steps Retiring early