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Demonetisation and Emerging Tax Scenario:By CA. T. S. AJAI

On 8th November 2016, in a televised speech to the nation, Hon’ble Prime Minister of India made a historic announcement that Rs 500 and Rs...
On 8th November 2016, in a televised speech to the nation, Hon’ble Prime Minister of India made a historic announcement that Rs 500 and Rs 1000 currency notes would cease to be legal tender with effect from that midnight. With avowed objectives of strengthening the fight against corruption, black money and the activities of terrorists, antisocial and antinational elements using fake currency, an Official announcement of the demonetisation was made by the Department of Economic Affairs of Ministry of Finance. This article proposes to deal with the emerging tax scenario in the wake of this demonetisation, in particular the tax implications of deposit of those illegal tenders (Rs 500 an Rs 1000 notes) in Banks. It is also pertinent to note that in view of the emergence of law keeping in tune with the present times the case law relating to the previous demonetisation have become redundant and may not be of much use. Read on…


1.0 Demonetisation—Shock and Awe 

On 8th November 2016, after the historic announcement on demonetisation, Rs 500 and Rs 1000 currency notes (specified bank notes referred as SBN in this article) ceased to be legal tender with effect from the midnight of that day. Demonetsiation aims to strengthen the fight against corruption, black money and the activities of terrorists, antisocial and anti national elements using fake currency. As per Notification No S.O.3707(E) dated 8th November 2016, by the Department of Economic Affairs of Ministry of Finance the reasons for demonetisation are:
  • a) Difficulty in identifying fake currency notes and the use of fake currency notes causing adverse effect to the economy of the country
  • b) High denomination notes are used for storage of unaccounted wealth as has been evident from the large cash recoveries made by law enforcement agencies and
  • c) fake currency being used for financing subversive activities such as drug trafficking and terrorism,causing damage to the economy and security of the country.
While announcing new series of Rs 500 and Rs 2,000 notes, the Notification provided the following alternatives with respect to SBN:
  • a) Permitted usage as legal tender for different purposes specified in the notification such as payment of tax, etc. The specified purposes were modified/added/deleted from time to time by subsequent notifications and the last date of such usage was 14th December 2016.
  • b) Over the counter exchange of SBN with Banks, limited to R4000 per person per day. This facility was withdrawn with effect from 25th November 2016.
  • c) Deposit of SBN in the Bank account(s) maintained by any person, without any limit on the quantity or value of SBN to be so credited to the Bank account on or before 30th December 2016. However, where compliance with the extant KYC is not complete in an account, the maximum value of SBN as may be deposited shall be R50,000. SBN may also be deposited in the account of a third party other than the tenderer of the SBN provided specific authorisation therefor accorded by the third party is presented to the Bank. (The Deposits can also be made with cooperative Banks and Post offices, all of which for brevity sake are referred to as Bank Deposits in this article.)
  • d) Any person who is unable to exchange or deposit the specified bank notes in their bank accounts or or before the 30th December, 2016 shall be given an opportunity to do so at specified offices of the Reserve Bank of India or such other facility until a later date as may be specified by the Central government.
1.1 The permission to use the SBN for specified purposes such as payment of tax, etc., is not capable of being misused as it is for genuine day-to-day expenditure and through government agencies/ petrol bunks. The OTC exchange window was intended for facilitating cash requirements for immediate expenses, and does not leave a trail.

However, this route was quickly closed, as the government sensed that it was being misused by a section of people for conversion of unaccounted monies, leaving the deposit with Bank for credit in the account maintained with the Bank as the sole mechanism.

1.2 It is reported that the SBN would be the order of 15.44 lakh crores, constituting 86% of the currency in circulation as on 8th November 2016. One measure of success of the demonetisation is the amount of SBN not deposited into Banks by 30th December 2016 as it can be said to be clearly unaccounted or Black money, the holders of which are unable to come clean as it would have been earned by illegal means. There are varying estimates of such money ranging from 3 to 5 lakh crores that would not be deposited into Banks. Another measure is the Tax and Penalty that is ultimately collected on the SBN which represents money hitherto unaccounted under the emerging tax laws enacted to deal with the post demonetisation scenario.

2.0 Demonetisation —Gathering of Information by Government 

2.1 At the outset, it must be noted that the Tax Department, as indeed the other agencies of the Government, has been proactively amending the tax laws and issuing clarifications/press releases required to ensure that the demonetisation scheme wages an effective battle against black money and is not misused for conversion of black money by dubious methods. This article is not intended to discuss the very many schemes and plans aimed at converting, by dubious methods, the unaccounted money into “Deposits with Banks”, except perhaps to note that the Government and all its arms are determined and hawk eyed in their fight against black money and those who choose such dubious methods are doing so at their own risk and peril.

2.1 Amendment of Income-tax Rules: As an immediate measure to keep track of the SBN deposits the Government has swiftly amended the Rule no. 114B of the Income-tax Rules, 1962 (“Rules”) regarding quoting of PAN number and Rule no. 114E of the Rules regarding of furnishing of financial information. The information regarding SBN deposits would be readily available to the Tax Department in view of the notification no. 104/16 dated 15th November 2016 whereby a new Sl. No. 12 is inserted in the Table in Rule 114E requiring Banks and Post offices to report cash deposits during the period 9th November 2016 to 30th December 2016 aggregating to R12,50,000 or more in one or more current account of a Person or R2,50,000 or more in one more accounts (other than a current account) of a Person. The above AIR statement is to be furnished on or before 31st January 2017, though the time limit prescribed in respect of the other transactions under Rule 114E is 30th May 2017, showing the intention of the Tax Department to utilise the information regarding cash deposits as immediately as possible.

Update :Cash deposited and withdrawal detailes from 01.04.16 to 08/11/2016 also demanded by income Tax department for accounts covered under above para (more than 2.5 lakh/12.50 Lakh)

The permission to use the SBN (specified banknotes of Rs 500 an Rs 1000) for specified purposes such as payment of tax, etc., is not capable of being misused as it is for genuine day-to-day expenditure and through government agencies/petrol bunks.

Further in view of the substitution of Sl. No. 10 in the Table in Rule 114B, quoting of PAN would be mandatory in respect of cash deposits in excess of R50,000 on any one day and more than R2,50,000 in aggregate during the period 9th November 2016 to 30th December 2016, leaving enough trail for the Tax Department.

2.2 No Immunity for Any Deposit: It is important to note that the limits for quoting PAN and limits of filing AIR with Tax Department in respect of cash deposits are only to regulate the flow of information and do not in any way give immunity from scrutiny or levy of tax, etc., in respect of any deposit of any SBN, whether within the limits or above the limits specified in Rule 114B and/or Rule 114E. Tax consequences of any deposit of SBN, irrespective of the quantum, is to be determined on the basis of the applicable law, in particular, the amendments which are on the anvil.

3.0 Demonetisation and Amendments to Income-tax Act, 1961

3.1 There were suggestions that the unaccounted SBN can be declared as income of the financial year 16-17 for the tax purposes and tax paid @30% under Section 115BBE. It was also suggested that in such cases, no penalty can be levied under the existing tax laws. The Government noted the concerns that the some of the provisions of the Income-tax Act, 1961 could be used for conversion of black money. The Government therefore quickly issued necessary amendments to the Income-tax Act, 1961 through the Taxation Laws (Second Amendment) Act 2016.(“Act”), so as to ensure that the defaulting assesses are subjected to tax at a higher rate and stringent penalty provision. The severity of the new amendments, as discussed hereinafter, shows the seriousness and determination of the government to fight out black money and this change in the scenario needs to be noted. It also needs to be said that the new amendments not only eliminate the possible loopholes in the law but also effectively neutralises any scheme or plans to convert black money.

3.2: Enhanced Tax and Penalty on Unexplained Income/ Investments/Expenditure Referred to in Sections 68 TO 69 D

3.2.1 The incomes of the nature as above are at present charged to tax at a flat rate of 30% as per Section 115 BBE, without allowing any deductions, expenditure or set off of loss against such Incomes. 

3.2.2 The Act inserted a new sub-section (1) containing two clauses in Section 115BBE effective from the Assessment Year 2017-18 that is 
  • a) Where the total income of the includes any income referred to in Section 68 to 69D and reflected in the return of income furnished under Section 139;
  • b) Where the total income of an assessee determined by the Assessing Officer includes any income referred to in Section 68 to 69D, if such income is not covered under clause (a).
It is notified that in both the above cases the rate of tax will be 60%. Further the rate of tax will be subject to surcharge of 25% of the tax making the total tax and surcharge at 75%. The total tax liability including education cess will be 77.25%. 

3.2.3 Further a penalty @ 10% on the tax payable is leviable under the new Section 271 AAC, aggregating to tax, surcharge, cess and penalty of 83.25%. The penalty under Section 271AAC as above is not leviable to the extent such income has been included by the assesse in the return of income filed under Section 139 and the tax under Section 115BBE (1)(i) has been paid on or before the end of the relevant previous year. Thus, a penalty can be avoided if the tax is paid voluntarily that too before end of the previous year.

The Government noted the concerns that the some of the provisions of the Income-tax Act, 1961 could be used for conversion of black money. The Government therefore quickly notified necessary amendments to the Income-tax Act, 1961 through the Taxation Laws (Second Amendment) Act, 2016.

3.2.4 The intention of the new clause (a) of Section 115BBE (1) is to secure that even if the income under Section 68 to 69D is offered by the assesse in the return of income, the rate of tax will be 60% plus surcharge. 

This effectively negates the suggestions in some quarters that the unexplained income represented by SBN can be offered as income from other sources for the Assessment Year 2017-18 and tax @ 30% paid under Section 115BBE as it exists now.

3.3 Enhancement Tax and Penalty in Search Cases

3.3.1 The tax and penalty payable in search cases is also made stringent. In respect of any Search initiated after the Taxation Law (Second Amendment) Act, 2016 receives the assent of the President of India, the penalty under the new sub-section 271AAB(1A)(a) will be 30% of the undisclosed income, if all the following four conditions are satisfied:
  • i) The assessee in course of the search, in a statement under Section 132(4) admits the undisclosed income and specifies the manner in which such income has been derived;
  • ii) The assessee substantiates the manner in which the undisclosed income was derived;
  • iii) The assessee pays the tax, together with interest, if any, in respect of the undisclosed income; and
  • iv) The assessee furnishes the return of income for the specified previous year declaring such undisclosed income therein.
3.3.2 In those cases where all the above conditions are not fulfilled, the penalty under the new subsection 271 AAB(1A)(b) will be 60% of the undisclosed income. It is also important to note that this Penalty is mandatory and not discretionary and hence the Assessing Officer will have no choice of not levying the penalty. This would mean that the total tax and penalty liability in those cases will be 95.54%. In those cases where the search assessment results in an addition under Sections 68 to 69A attracting the provisions of Section 115BBE the tax rate will be 77.25% and after adding the penalty under Section 271AAC as above the final liability could be 107.25% or 133.25%, making tax evasion literally prohibitive.

4.0 Tax Implications of Demonetisation

4.1 From a tax point of view, the SBN that would be deposited into Banks can classified into the following three broad categories:
  • i) Accounted Money: Accounted money held in cash for various legitimate requirements, the source of which can be clearly explained with reference to contemporaneous Books of Accounts maintained and disclosed in the tax returns filed.
  • ii) Explainable Money: Money held in cash for various legitimate requirements, the source of which can be reasonably explained with reference to incomes/assets/transactions disclosed in the Tax returns filed for the earlier years though Books of accounts are not maintained/are not required to be maintained by law.
  • iii) Unaccounted Money: Unaccounted money or Black money representing income earned or moneys received through transactions such loans, gifts, etc., which are not disclosed in Tax returns, and held in cash without depositing in Bank to avoid/evade tax.
It is possible that a Person may possess SBN representing combination of any one or more of the categories (i) to (iii) above.

4.2 It may not be surprising that the Black Money as in category (iii) above could be held by different sections of the Society and not confined to business entities. Examples would include undisclosed rental incomes, undisclosed Fixed deposits and interest incomes, cash allowances received by employees, cash incomes of professionals, undisclosed capital gains in real estate transactions/sale of ancestral properties etc. When all of this SBN gets deposited into Banks before 30th December, the inevitable churn or cleaning up process, would take place, however painful that process may be to the holders of Black Money.

4.2.1 Out of the three categories identified above, those falling in the category of Accounted Money, who have maintained contemporaneous Books of Accounts and other records such as Invoices, Excise Records, VAT records, or other verifiable records and have deposited the SBN held as per the Books of Accounts will obviously have no tax liability on such deposits and the new Section 115BBE will have no application.

There is no limit on the value of such deposits as the sources in such cases are verifiable from the Books of Accounts. The above proposition, of course, cannot hold good in such cases where the Books of Account have been found to be manipulated. Such cases of manipulation will not only attract the tax and penalty of 83.25 % under Section 115BBE but would also invite Prosecution proceedings. 

4.2.2 In respect of category of Explainable Money, the quantum of SBN deposit that can be accepted
as explainable will be subject to common sense test that is with reference to the incomes disclosed in the return of income, withdrawals from the disclosed Bank Accounts, past cash expenditure pattern and the facts and circumstances of each case. The onus is on the SBN depositor to prove the availability of the quantum of SBN. If the explanation of the SBN depositor is not satisfactory the Tax Department may invoke the provisions of Section 115BBE.

4.2.3 The SBN to the extent it is not accounted for or is not explainable will attract the provisions of Section 69A and will be deemed to be the income of the financial year in which the assesse is found to be owner of such money which in this case would be the financial year 2016-17. This would trigger the enhanced tax and penalty under the new Section 115BBE. It is also to be noted that such SBN cannot be offered as “ Income from other sources” since any income referred to Section 68 to 69D is an income by deeming fiction and cannot be taken as income under specific head of income. In this regard reference may be made to the decision of the Chennai Bench of the ITAT in the case of ARK Poly Industries Ltd ( ITA No 1042/Mds/2012).

4.2.4 The SBN deposits representing Unaccounted or Unexplainable Moneys will not only result in tax being levied under Section 115BBE but would also lead to tax on Escaped Income of earlier years also being brought to tax and the consequent interest, penalty and prosecution as the case may be. It would also to lead inevitable consequences under other laws such as Excise Duty, Customs Duty, Service Tax, VAT etc. The tax department has made it clear that in appropriate cases, such as cases of
deposit of SBN in the accounts of third parties, misuse of Jandhan accounts of others the provisions of Prevention of Money Laundering Act, 2002 and

The Prohibition of Benami Property Transactions Act,1988 as amended in 2016 would be invoked resulting in confiscation of the Deposits and criminal prosecution. This is the avowed objective of the demonetisation and those who have violated the Laws of the Land, have no option but to pay the heavy price.

4.3 Revised Return will Attract Scrutiny: The steep tax liability and stringent penalties by the amendments discussed above has resulted in an ironic situation of the unaccounted money holders seeking to revise the tax returns of earlier years enhancing the income offered therein to cover the unaccounted income held in the form of SBN, since the tax and interest would be less than the enhanced tax liabilities and penalties would be discretionary as against mandatory penalties from the Assessment Year 2017-18. The CBDT vide Press note dated 14th December, 2016 has clarified that the Revised return can be filed only to revise any omission or wrong statement in the original return and not for resorting to make changes in the income initially declared so as to drastically alter the form, substance and quantum of the earlier disclosed income. The CBDT has also warned that any such instance of manipulation in the amount of income, cash-in-hand, profits, etc., and fudging of accounts may necessitate scrutiny of such cases to ascertain correct income of the year and may also attract penalty/prosecution in appropriate cases as per provisions of law.

4.4 The Government is thus clear in its resolve thwart any attempt to misuse the law by wrongly declaring the income either in the current year or earlier to avoid/evade tax. It needs to be noted that the Department is fully equipped with the necessary data of various transactions as well as the authority of law to carry out stringent action.

4.5 In this emerging scenario, the only saving grace for those holding unaccounted moneys would be to avail the PMGKJ scheme, discussed in detail below, to the extent they are eligible under the scheme.

5.0 Pradhan Mantri Garib Kalyan Yojana 2016 (“PMGKY“)–One Time Final Amnesty

5.1.1 The Statement of Objects and Reasons of the Taxation Laws (Second Amendment) Act, 2016 notes that in the wake of declaring specified bank notes as not legal tender, there have been representations and suggestions from experts that instead of allowing people to find illegal ways of converting their black money into black again, the Government should give them an opportunity to pay taxes with heavy penalty and allow them to come clean so that not only the Government gets additional revenue for undertaking activities for the welfare of the poor but also the remaining part of the declared income legitimately comes into the formal economy. Thus, money coming from additional revenue as a result of the decision to ban Rs 1,000 and Rs500 notes can be utilised for welfare schemes for the poor.

5.1.2 The Act therefore has to introduce from a date and period to be announced an alternative scheme namely the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana 2016
(“PMGKY“).

5.2.1 Any income consisting of cash or deposit in any specified entity (that is Reserve Bank of India,
Banks, Post offices or any other notified by the Central Government) relating to any year up to the Assessment year 2017-18 can be declared under the Scheme. No deduction in respect of any expenditure or allowance or set off of loss will be allowed against such income.

5.2.2 The declarant under the scheme has to pay tax @ 30% plus penalty @ 10% on the undisclosed income. A surcharge of 33% on the tax, that is 10% (rounded off) is also payable, aggregating to 50%
of the undisclosed income. The surcharge called “Pradhan Mantri Garib Kalyan Cess” would be used for achievement of the objectives of helping the poor.

5.2.3 Further, the declarant should also deposit 25% of the undisclosed income in PMGK Deposit Scheme, 2016 (to be notified). The deposit will bear no interest and shall be locked in for four years from the date of deposit. This amount is proposed to be utilised for the programmes of irrigation, housing, toilets, infrastructure, primary education, primary health, livelihood etc. so that there is justice and equality.

5.2.4 The scheme is not available to any Person covered by specified economic/criminal offences and income chargeable to tax under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

5.3 It is to be noted that the scheme is restricted only to Cash or Deposits and not for other unaccounted incomes/assets as was available under the Income Disclosure scheme, 2016. The only alternative available to holders of such unaccounted incomes/ assets is to convert them into cash and deposit them with the specified entities before 31st March, 2016. The intention of the Government perhaps is to channelise the unaccounted wealth into the scheme in liquid form so as to help the achievement of the objectives.

6.0 Conclusion

While the Government’s resolve to fight black money is loud and clear, it is equipped with adequate authority to deal stringently with the black money holders. The Government agencies are fully involved in implementation of the law and achieving the objectives of the Government. All the escape routes for the tax evaders have been closed. There seems to be a new dawn.

CA. T. S. AJAI

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CERTIFICATE,3,NAV,1,NEFT,11,NEGATIVE LIST FOR TAX ON SERVICES,31,Net asset value,3,net banking,3,new excise return form,3,new 194 c,5,NEW BASE RATE INTEREST,1,NEW BASIC AND GRADE PAY,2,new basic formula,1,new coin,1,new cut off limit for TDS,2,new da rate,10,new deduction,3,NEW EST-1,1,new etds requirement,1,NEW EXCISE DUTY ITEMS,2,New Foreign Trade Policy,4,NEW FORM ITR FY 2010-11,1,new fuv 2.110,1,new fvu 2.128,3,new income tax act,1,new income tax calculator,5,NEW INCOME TAX RATES,30,new income tax return form 2010-11 itr-1,3,new income tax return form 2010-12 itr-1,1,New Infosys Chairman,1,new itr form,6,NEW ITR FORM AY 2011-12,3,new itr forms,14,NEW ITR FORMS EXCEL,6,new jeewan dhalan,2,NEW PAN APPLICATION,13,NEW PAN CARD,8,NEW PARTNER ADDED,1,NEW PAY BAND,2,NEW PAY SCALE FOR UNIVERSITIES COLLEGES,1,NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE,1,new pension scheme to govt employee,16,NEW RUPEE SYMBOL,5,new rupee symbol font,2,new sahaJ tax form,5,new section 44AF,2,new service tax rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,4,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,Nishant Batra,2,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,16,NOR,1,note security features,3,NOTES ON 3CD,10,notice of meeting through email company,1,notice pay,5,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,39,NRI,29,nri 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act,6,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,8,penalty on late filing of income tax return,21,pension,14,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,3,pensioner benefit,3,Permanent account number,8,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,6,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,11,PMS,2,pmvvy,2,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,9,post office recurring deposit,10,post office saving deposit account,6,post office schemes,15,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,39,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,19,ppf limit,25,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,15,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,9,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,21,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,83,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,10,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,6,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,8,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,8,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,3,RESTAURANT,10,restricted leave,1,retail investor,4,retirement planning,9,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,3,salary tds,8,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),3,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE 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ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital 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secrets,1,sugam,4,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,7,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid cards,1,TDS on e-commerce,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,19,TDS ON INTEREST,5,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,6,tds on rent,13,tds on royalty,6,TDS on salary,36,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,17,TDS RATE CHART 11-12,5,tds 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car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
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SIMPLE TAX INDIA: Demonetisation and Emerging Tax Scenario:By CA. T. S. AJAI
Demonetisation and Emerging Tax Scenario:By CA. T. S. AJAI
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