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Income-tax (12th Amendment) Rules, 2014 – Amendment in Rule 44E and introduction of Form 34DA – Notification Notification No. 74 dated 28th November 2014 [S.O.3015 (E)] –
Amendment in the procedure for making an application to the Advance Ruling Authority. A specified resident to make an application to the Advance Ruling Authority in Form 34DA .
Income-tax (13th Amendment) Rules, 2014 –- Rule 2BBA inserted Notification No. 79 dated 12th December 2014 [S.O. 3168 (E)] –
For the purposes of sub-Clauses (iiiab) and (iiiac) of Clause (23C)of section 10, any university or other educational institution, hospital or other institution referred therein, shall be considered as being substantially financed by the Government for any previous year, if the Government grant to such university or other educational institution, hospital or other institution exceeds fifty percent. of the total receipts including any voluntary contributions, of such university or other educational institution, hospital or other institution, as the case may be, during the relevant previous year.
TDS on Salaries for Financial year 2014-15: Circular no. 17/2014 dated 10th December 2014
