Taxmann’s Supplement to Direct Taxes Mannual as amended by Taxation and other laws Relaxation and Amendment of Certain provisions Act 2020 Volume-1 September Edition 2020
Taxmann’s Supplement to Direct Taxes Mannual as amended by Taxation and other laws Relaxation and Amendment of Certain provisions Act 2020 Volume-1 September Edition 2020
Description
Description
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020, has inserted or amended 39 Sections of the Income-tax Act, 1961. This supplement to Direct Taxes Manual (for Volume 1) provides all amended and newly inserted Sections. These amendments are relating to:
· Change in the due dates of various compliances
· Reduction in the rates of TDS/TCS
· Clarifications regarding amended provisions of residential status
· Faceless proceedings
· Restoration and deferment of certain provisions relating to trusts
· Exemptions and deductions
· Taxation of Alternative Investment Funds (AIFs)
· Reduced rates of surcharge on dividend income in case of FPIs
Additional information
Weight | 0.8 kg |
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