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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

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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

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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

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