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The Benami Transactions (Prohibition) Amendment Act, 2016 - New Perspective Post Amendment

Benami Transactions (Prohibition) Act, 1988 has been amended and renamed as Prohibition of Benami Property Transactions Act, 1988 (PBPT Ac...
Benami Transactions (Prohibition) Act, 1988 has been amended and renamed as Prohibition of Benami Property Transactions Act, 1988 (PBPT Act). Benami Act mainly focuses on finding real names behind nameless real estate transactions. The amended act clearly defines the benami transactions, establishes adjudicating authorities and an Appellate Tribunal to deal with benami transactions, and specifies the penalty for entering into benami transactions. Read on to know more….                                                                                                          CA. Subhashini Giridhar

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    • Introduction and terms used
A property purchased by an individual not under his or her name is known as Benami property. Benamidar is the person in whose name the benami property is held or transferred. Thus, the property is Benami and the person Benamidar. A Beneficial owner is the person for whose benefit the property is being held by the benamidar and the person who finances the deal is the Real owner. Benami Act is aimed to check tax evaders and to give transparency to the financial transactions and improve transparency in the economy.

Our CA Motto in the verse ‘Ya esa supteshu Jagarthi’, precisely emphasises the importance of Transparency– “Tadeva shukram tad Brahma”. ‘Shukram’- means that which is pure. When a substance or a thing is pure, it is transparent, hence clearly visible and that is Brahman. In the same way, transaction and its audit trail should be transparent.

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    •  The Act Renamed
The 28-year-old original Benami Transactions (Prohibition) Act, 1988 has been amended and modified into The Benami Transactions (Prohibition) Amendment Act, 2016. The Income Tax department has notified that this is renamed as Prohibition of Benami Property Transactions Act, 1988 (PBPT Act) and has come into force from 1st November, 2016. 
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    • Benami Act–Reasons for an Amendment
The most important reason for an amendment was that the primary act was not comprehensive and there was lack of proper implementation mechanism.

The other reasons were - absence of appellate authority and lack of provisions for vesting of the confiscated property with the Central government.

In addition to these, there were loopholes in the Act and the definition lent itself to ambiguities in its interpretation.

The justification for bringing an Amendment Act instead of a new Act If a new Benami Act had come into force, in place of the old one, then the penal provisions, which are there in the primary act, could not be applied retrospectively. This would mean giving immunity to black money transactions of 28 years and who acquired benami properties before 2016, from the penal provisions.



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    • Whether the amendment has retrospective effect?
Any property held benami is not limited to any particular time, date or duration. It is applicable to past transactions as well. Section 4(1) will apply at whatever stage the litigation might be pending in the hierarchy of the proceedings. Necessarily, by implication, it would apply to all pending proceedings wherein right to property allegedly held benami is in dispute between the parties.
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    • What is a Benami Property?
As per Section 2(8) of Prohibition of Benami Property Transaction Act, ‘Benami’ property is any asset (also includes proceeds from such property), that is not held in the name of the person or people  who may have actually paid to acquire it.

It also includes assets held in the names of family members, associates, friends, and employees. But the person on whose name such a property is held may not have any means of establishing a trail of income using which it was paid for.

‘Property’ in Benami Transaction includes Any asset having an intrinsic value, movable, immovable, tangible, intangible, any right or interest, or legal documents, real estate, jewellery, financial securities, gold or silver artifacts, cash deposits into bank etc.
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    • Instance of new Benami transactions–cash deposits (Post Demonetisation)
Arrangements, where a person (beneficial owner) deposited demonetised currency in the bank account of another person (benamidar) with an understanding that the account holder shall return his money in new currency are being treated as benami transaction under the law.
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    • Tests- whether a transaction is Benami or not?
Who paid the price for acquiring the asset? And what is the ‘Source’ of the money used? Who has the possession of the property after the purchase? i.e. the nature of possession of the property. What is the motive/intention and surrounding circumstances of the transaction? What is the relationship between the parties i.e., whether the real owner and the ostensible owner were related to each other or were strangers or friends? Who has the control over the property? i.e. the conduct of the parties in dealing with the property. Who has the custody of the title deeds after the sale? While filing income tax return, is there any disclosure of the income from the property?
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    • Definition
Section 2(9) of the Benami Transactions (Prohibition) Amendment Act, 2016 defines “Benami Transaction” to mean:-

A) A transaction or an *arrangement-

(a) Where a property is transferred to, or is held by, a person, and the consideration for such property has been provided, or paid by another person; and

(b) The property is held for the immediate or future benefit, direct or indirect, of the person who has provided the consideration OR

B) A Transaction or an arrangement, in respect of the property is carried out or made in a fictitious name; or

C) A Transaction or an arrangement, in respect of the property where the owner of such property is unaware of or denies having knowledge of such ownership;

D) A Transaction or an arrangement, where the person providing consideration is not traceable or is fictitious.
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    • Kinds of Benami Transactions – two types
Type I)- A person, purchases a property, with his own money but in the name of another person without any intention to benefit such other person.

The transferee holds the property for the immediate/ future/direct/indirect benefit of the person who has contributed the purchase money, then the purchaser/ financier is the real owner.

Type II)- A person holds the real ownership rights while transferring the ownership for namesake to someone else or the owner of the property executes a conveyance in favour of another without the intention of transferring the title to the property thereunder Or the real owner would typically keep the original papers of the property in his or her possession, and execute a power of attorney, which will allow the sale of property whenever required. Again, the new owner would keep holding the property by way of a power of attorney, while in records the owner remains the same as before. 

The common feature, however, in both these cases is that the real title is divorced from the ostensible title and they are vested in different persons. 

Note- Post Amendment – In place of words “Known sources of Income” the word ‘Income’ has been omitted and only “Known sources” has been retained Exceptions to Benami Transactions under Section 2(9) – Legitimate relaxations -

Property held by:-

i) a Karta, or a member of a Hindu undivided family, as the case may be, and the property is held for his benefit or benefit of other members in the family and the consideration for such property has been provided or paid out of the known sources of the Hindu undivided family;

ii) a person standing in a fiduciary capacity for the benefit of another person towards whom he stands in such capacity and includes a trustee, executor, partner, director of a company, a depository or a participant as an agent of a depository under the Depositories Act, 1996 and any other person as may be notified by the Central Government for this purpose;

iii) any person being an individual in the name of his spouse or in the name of any child of such individual and the consideration for such property has been provided or paid out of the known sources of the individual.

iv) any person in the name of his brother or sister or lineal ascendant or descendant, where the names of brother or sister or lineal ascendant or descendant and the individual appear as joint owners in any document, and the consideration for such property has been provided or paid out of the known sources of the individual. 

This means, by law, if one buys a property in name of their parents, that too, can be declared as benami.

Further exceptions to Benami Transactions are:-

v) The Central Government may, by notification, exempt any property relating to charitable or religious trusts from the operation of this Act.

vi) The properties in tribal areas can be exempted from the purview of the law by the Governor of the respective state.
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    • An exception to exceptions
There are 4 exceptions to clause (A) of Section 2(9) of BTP Act. One can notice that in all the four exceptions except (ii), the requirement is that the owner should have paid for the property out of “known sources”. Hence, if a person is holding a property which is purchased out of unknown source of funds by the person for whom he stands in a fiduciary capacity, then the said transaction will not be considered as benami transaction. The way clause

(ii) is drafted does give room for persons in fiduciary capacity to escape the provisions of BTP Act. 
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    • Following are not a Benami Property 
If a property has been transferred and the contract has been executed partly, under the Transfer of Property Act 1882, subject to the fulfillment of few conditions, namely stamp duty on such a transaction has been paid, and the contract has been registered or if the eligible benami property has been declared under the Income Declaration Scheme or if the property transaction is done based on General Power of Attorney (GPA), through a registered contract and even stamp duty is paid, such property is not considered as benami property. 
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    • The prohibitions under Benami Property Act
No person shall re-transfer the benami property held by him to the beneficial owner or any other person acting on his behalf. It prohibits recovery of the property held benami from benamidar by the real owner. Where any property is re-transferred in contravention of above provision, the transaction of such property shall be deemed to be null and void.
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    • Prohibition of the right to recover property held - Section 4
Prohibition of the right to recover property held benami.—

No suit, claim or action to enforce any right in respect of any property held benami against the person in whose name the property is held or against any other person shall lie by or on behalf of a person claiming to be the real owner of such property.

No defence based on any right in respect of any property held benami, whether against the person in whose name the property is held or against any other person, shall be allowed in any suit, claim or action by or on behalf of a person claiming to be the real owner of such property.
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    • What will happen to the Benami Property?
Procedure

An Initiating Officer may issue a notice to show cause why the property should not be treated as benami property. If any person, attempts to alienate that property, after receiving a show cause notice, such a transaction will be held null and void. The Initiating Officer, may attach provisionally the property (and hold the property for 90 days, subject to permission from the Approving Authority) in the manner as may be prescribed. At the end of the notice period, the Initiating Officer may, within fifteen days refer it to the Adjudicating Authority. The Adjudicating Authority may pass an order either revoking or confirming the order of Attachment, within a period of 30 days. The Administrator will receive and manage the property in a manner and subject to conditions as prescribed. An Appellate Tribunal shall hear appeals against any orders passed by the Adjudicating Authority, within 45 days of the date of such order.
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    • What are the Penalties under this Act?
Penalty: The offences are non-cognisable and nonbailable. Offence 
A :Offence :For guilty of offence of a benami transactions
  • Fine :Upto 25% of the Fair Market Value
  • Imprisonment : Minimum 1 year upto 7 years 
B: For providing false information
  • Fine : Upto 10% of the Fair Market Value
  • Imprisonment: Minimum 6 months upto 5 years
Those facilitating a benami deal are also to be punished.
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    • Power to make rules (Section 8)
Central Government may by notification in the official gazette, make rules for carrying out this act. 

Following are the sources of data for tracking a benami transaction Aadhaar seeding of revenue data of agricultural lands, property tax data of buildings, vacant land tax of open plots which will help identify original owners of properties, a search for high-value transactions, information sent by banks, mutual funds and other such institutions in the form of Annual Information Reports, transactions that attract tax collected at source (TCS) and tax deducted at source (TDS) and the transactions that require the PAN to be quoted. 
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    • Declaration of Benami Properties
The beneficiary had to declare the Benami transactions before March 31, 2017. The money from these illegal transactions must be declared and deposited under the Prime Minister Garib Kalyan Yojana, 2016.
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    • Post Demonetisation/post Amendment
It is aimed at increasing transparency and professionalism in the industry The Act seeks to give the Government powers to confiscate benami properties-assets held in the name of another person or under a fictitious name to avoid taxation and conceal unaccounted- for wealth.
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    • Important points in summary
Right to property was a fundamental right but now it is a creation of statute. According to the amended  Act, property can be bought only in the name of spouse or children's name without being a joint holder.
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    • Conclusion
Prohibition of Benami Property Transactions Act, 1988 (PBPT Act) aims to curb the corruption, black money, money laundering, tax evasion and acquisition of land resulting in land concentration.

The practice of including the correct name in property transactions will bring transparency in the real estate market. With increased transparency, title risks would be minimised and buyer confidence in residential property transactions will be enhanced. The Government directly or indirectly has led the nation towards a cashless (transactions) society.

To sum it up, we may conclude, ‘Transparency’ of the transactions is the key word. Thus, we Chartered Accountants, as “Partners in Nation building” as said in our CA Motto - “Kaamam kaamam purushor nirmimaanaha”, have a vital role in this regard. Our role as CAs is in emphasising the Transparency of transactions - (quoting our CA Motto - “Tadeva shukram tad brahma”) so that there is no transaction which is without a valid name. Every transaction shall have an audit trail and shall have the transparency of the transactions. 

 CA. Subhashini Giridhar

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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 TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL 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 gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,10,silver,1,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,8,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,18,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,8,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,9,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,3,STANDARD DEDUCTION,6,standing committee,1,startup india,2,State Bank of India (SBI) Cards,1,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,12,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success 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 rate chart 2019-20,1,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,32,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,15,tdsman software,13,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,8,term plan,2,The companies act 2013,132,The companies rules,115,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,2,times prime membership,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,14,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor 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: The Benami Transactions (Prohibition) Amendment Act, 2016 - New Perspective Post Amendment
The Benami Transactions (Prohibition) Amendment Act, 2016 - New Perspective Post Amendment
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SIMPLE TAX INDIA
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