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January 2014

Direct Taxes

By Pinky Shah, Sonalee Godbole Chartered Accountants
Reading Time 1 mins
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Central Government notifies the National Commodity and Derivatives Exchange Limited, Mumbai as a recognised association for the purposes of clause (e) of the proviso to section 43(5) of the Act with effect from the date of publication of this notification in the Official Gazette – Notification No. 90 dated November 27, 2013.

Last date of payment of the December Quarter Instalment of Advance Tax for the Financial year 2013-14, extended from 15th December 2013 to 17th December 2013 for all the assesses – Order F.No 385 – 8 – 2013-IT(B) dated 13th December 2013.

Central Government has introduced Rajiv Gandhi Equity Savings Scheme, 2013 encourage investment of savings of small investors in the domestic capital market. Investment made in this scheme on or after April 1, 2013, shall be eligible for deduction under section 80CCG of the Act – Notification No. 94 dated 18th December 2013385-8-2013-IT

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