Taxation Importants

1. LLP
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2. Business & Profession> -Provisional basis
(Sec44AB,AE),
page 4.136 in icai,
sec 36 (amendments in provision ofscientific research most imp),
sec. 32,
determination of exp.
Partner's remuneration
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3. House Property> composite rent,
sum with unrealised rent & Arrears of rent,
sum whch devides house property into parts,
Sec 27
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4. salary>
perquisites exempt 4m tax,
specified employee,
PPF,
Sec 89 relief in arrears of
salary,
Amendment of PF INTEREST (8.5% for may'11),
Gratuity &pension taxation

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5. Capital Gain>
Execption of transfer(47)
sec. 45(4), 55, 111a, 55a,
50C, Sec54, 54F, 54EC

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6. IFOS
bond washing(sec.94), deemed income( sec.59),
deemd dividnd, Gift taxability

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7. others>
Trust, political party, agricultural income, administrative procedure, carry forwarding & set off, TDS on Interest & contract,
80 DD, 80DDB, 80E, 80C,
80G (most imp), 80 IA,
efiling of return, 234A, conditions 4 mandatory
Quoting pan no.

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8. Ser tax-
Exemptions, Amendmnts [Defination of india, its impact (practical sum) on ser. Tax, commercial training services amendment, legal consultancy], 8 services notified by ICAI, E-return & e-PAYMENT & amendment in that, ST basic, ST administrative procedure, ST for SEZ, EXPORT and ST liability on service reciever

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9. VAT-
basic, audit 4 vat, diff in VAT
& SalesTax, Composition scheme, compulsory registration

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-Team CAhelpers

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