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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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July 2012

A.P. (DIR Series) Circular No. 132, dated 8-6-2012 — Money Transfer Service Scheme.

By Gaurang Gandhi, Chartered Accountant

Reading Time 1 mins

Presently, a single individual beneficiary can receive for personal e up to 12 remittances not exceeding INR156,614 each in a calendar year. This Circular has increased the number of remittances that an individual can receive from 12 to 30.

Thus, an individual can now receive for personal use up to 30 remittances each, not exceeding US INR156,614 in a calendar year.

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Interest on refund: Section 244A of Incometax Act, 1961: A.Y. 1998-99: Period for interest: Period of delay caused by assessee: Assessee’s belated claim for deduction allowed by CIT(A): No delay caused by assessee: Interest payable from beginning of relevant A.Y.

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July 2012

A.P. (DIR Series) Circular No. 132, dated 8-6-2012 — Money Transfer Service Scheme.

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Interest on refund: Section 244A of Incometax Act, 1961: A.Y. 1998-99: Period for interest: Period of delay caused by assessee: Assessee’s belated claim for deduction allowed by CIT(A): No delay caused by assessee: Interest payable from beginning of relevant A.Y.

Disclosure regarding support/comfort letters given for subsidiaries.

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July 2012

A.P. (DIR Series) Circular No. 132, dated 8-6-2012 — Money Transfer Service Scheme.

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You May Also Like

Interest on refund: Section 244A of Incometax Act, 1961: A.Y. 1998-99: Period for interest: Period of delay caused by assessee: Assessee’s belated claim for deduction allowed by CIT(A): No delay caused by assessee: Interest payable from beginning of relevant A.Y.

Disclosure regarding support/comfort letters given for subsidiaries.