CA-CS-ICWA-TAX PROFESSIONALS-PORTAL-SERVICE TAX -NOTIFICATION NO. 14/2013- Seeks to amend notification No. 25/2012- Service Tax, dated the 20th June, 2012 Regarding Mega Exemption

October 23, 2013

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY,]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 14/2013-Service Tax

New Delhi, 22^nd October, 2013

G.S.R.____ (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994, (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20^th June, 2012, namely:-

In the said notification, in the opening paragraph, after entry 19, the following entry shall be inserted, namely:-

“19A. Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year.”.

[F. No. B1/13/2013-TRU]

(Akshay Joshi)
Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide

Notification No. 25/2012 - Service Tax, dated 20th June, 2012, vide G.S.R. 467 (E), dated the 20th June, 2012 and was last amended by

Notification No.13/2013-Service Tax, dated the 10^th September, 2013 vide G.S.R.616(E), dated the 10^th September, 2013.

Notification No.3/2013- Service Tax, dated the 1st March, 2013 vide G.S.R. 153(E), dated the 1st March, 2013.

Notification No. 49/2012-Service Tax, dated the 24th December, 2012 vide G.S.R. 923 (E), dated the 24th December, 2012

Notification No. 44/2012-Service Tax, dated the 7th August, 2012 vide number G.S.R. 620 (E), dated the 7th August, 2012

Download Income Tax Forms A/Y 2015-16 / 2014-15

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With effect from February 1, 2014, it is mandatory to submit Form 27A generated by TDS/TCS FVU (File Validation Utility) duly signed, along with the TDS/TCS statement(s). Any other Form 27A submitted will be treated as invalid submission and the same will be rejected by TIN-FC branches. (27/01/2014)

W. e. f. June 1, 2015, the PAN and TAN application fees have been revised as under

- For dispatch of PAN card in India:- 106 (inclusive of service tax)

- For dispatch of PAN card outside India:- 985 (inclusive of service tax)

- For TAN applications:- 63 (inclusive of service tax)

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NOTIFICATION NO. 4 / 2014 - INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - Orissa State AIDS Control Society

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NOTIFICATION NO. 97 INCOME TAX - SECTION 35(1)(iii) OF THE INCOME-TAX ACT, 1961 -SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS -Salim Ali Centre for Ornithology and Natural History , Coimbatore

MCA UPDATE

Verify Payment” facility has also been enabled for payments made through HDFC bank.

Payment of Stamp Duty on Articles of Association for increase in authorized capital of company having registered office in National Capital Territory of Delhi has become mandatory w.e.f. 01/08/2012 vide notification of The Indian Stamp (Delhi Amendment) Act, 2012 on 31/07/2012.

TDS CPC UPDATE

Online verification of Tds certificate has been enabled on Traces.

Users can verify the TDS Certificate on click of 'Verify TDS Certificate' link on

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'View Form 26AS page'

NOTIFICATION NO. 92 INCOME TAX - SECTION 43(5), CLAUSE (iii) OF EXPLANATION 2 TO CLAUSE (e) OF PROVISO, OF THE INCOME-TAX ACT, 1961 - SPECULATIVE TRANSACTION - RECOGNIZED STOCK EXCHANGE - Multi Commodity Exchange of India Limited, Mumbai

NOTIFICATION NO. 91 INCOME TAX - SECTION 43(5), CLAUSE (iii) OF EXPLANATION 2 TO CLAUSE (e) OF PROVISO, OF THE INCOME-TAX ACT, 1961 - SPECULATIVE TRANSACTION - RECOGNIZED STOCK EXCHANGE - Universal Commodity Exchange Limited, Mumbai

NOTIFICATION NO. 90 INCOME TAX - SECTION 43(5), CLAUSE (iii) OF EXPLANATION 2 TO CLAUSE (e) OF PROVISO, OF THE INCOME-TAX ACT, 1961 - SPECULATIVE TRANSACTION - RECOGNIZED STOCK EXCHANGE - National Commodity and Derivatives Exchange Limited, Mumbai

TDS- CPC UPDATE

Online Correction

Online Correction has been enabled on TRACES for FY 2013–14 for Deductors with valid Digital Signature

Deductors can file correction for PAN Errors Correction and Challan Correction

Deductors can navigate to 'Defaults' -> 'Request for correction'

Refer E-Tutorial for Instruction

Refunds of challans has been enabled on TRACES. Deductors can navigate to 'Statement / Payments' -> 'Request for Refund'

Registration of Digital Signature has been enabled on

TRACES for deductors. Refer e-Tutorial for detailed instruction.

Deductors can register their Digital Signature in PROFILE after registration.

PAO

PAO registration has been enabled on TRACES.

Refer e-Tutorial for detailed instruction.

PAO can view their Dashboard, Profile and Statement Status after registration.

NOTIFICATION NO. 80 INCOME TAX - SECTION 35(1)(ii) OF THE INCOME-TAX ACT, 1961 -SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - INDIAN PLYWOOD INDUSTRIES RESEARCH & TRAINING INSTITUTE, BANGALORE

NOTIFICATION NO. 88 INCOME TAX - SECTION 80G(2)(c) OF THE INCOME-TAX ACT, 1961 - DEDUCTIONS - DONATIONS TO CERTAIN FUNDS, CHARITABLE INSTITUTIONS, ETC. - NOTIFIED SPORTS ASSOCIATION OR INSTITUTION - ARCHERY ASSOCIATION OF INDIA

NOTIFICATION NO. 87 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - TRIPURA STATE AIDS CONTROL SOCIETY

NOTIFICATION NO. 81 INCOME TAX - SECTION 35(1)(ii) OF THE INCOME-TAX ACT, 1961 -SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - HAFFKINE INSTITUTE FOR TRAINING RESEARCH & TESTING, MUMBAI

NOTIFICATION NO. 78 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - MEGHALAYA STATE AIDS CONTROL SOCIETY

NOTIFICATION NO. 77 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - CHANDIGARH STATE AIDS CONTROL SOCIETY

NOTIFICATION NO. 69 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - RAJASTHAN ELECTRICITY REGULATORY COMMISSION

INCOME TAX EFILING UPDATE

Updated version of ITR 7 and Offline Forms (other than ITR) are available in the portal.Assessee may download and use the same.

The value 'M' in the field "Status of matching with OLTAS" of FORM 16 / 16A indicates that the details of the

challans reported by the deductor are yet to be verified.

While generating Form16 / 16A, if you are getting a message as "0 PDF files generated successfully", please

download the updated version of the PDF converter utility 1.3L

NOTIFICATION NO. 66 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - Karnataka State AIDS Prevention Society

Remuneration payable to the Statutory Auditors of Regional Rural Banks from the year 2012-13

Remuneration payable to the Statutory Central and Branch Auditors of Public Sector Banks from the year 2012-13

Circular No.06 /2013 Income Tax (amending Circular No.03/2013 dated 26th March,2013)

NOTIFICATION NO. 65 INCOME TAX - SECTION 35(1)(ii) OF THE INCOME-TAX ACT, 1961 -SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - THE INDIAN INSTITUTE OF TECHNOLOGY GANDHI NAGAR

NOTIFICATION NO. 62 INCOME TAX - SECTION 35(1)(ii) OF THE INCOME-TAX ACT, 1961 -SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - CENTRE FOR DEVELOPMENT OF TELEMATICS (C-DOT), NEW DELHI

NOTIFICATION NO. 55 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - UTTRAKHAND STATE AIDS CONTROL SOCIETY

NOTIFICATION NO. 60 INCOME TAX - SECTION 35(1)(ii) OF THE INCOME-TAX ACT, 1961 - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - NATIONAL INSTITUTE OF MENTAL HEALTH AND NEURO SCIENCE (NIMHANS) BANGALORE

Assesses who have not filed their ST-3 returns for the period October,12 to March,13

by the due date are requested to file it along with late fee liable to be paid under

Rule 7C of Service Tax Rules, 1994.

Buyer of immovable property can download

Form 16B after registering on TRACES as Tax Payer

NOTIFICATION NO. 48 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - ODISHA ELECTRICITY REGULATORY COMMISSION

NOTIFICATION NO. 49 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - HIMACHAL PRADESH ELECTRICITY REGULATORY COMMISSION

NOTIFICATION NO. 52 INCOME TAX - STATUTORY BODY NOTIFIED U/S 10(46) - GUJRAT STATE CONTROL AIDS SOCIETY

RBI discloses the names of applicants for new bank licences in the private sector

TDS-CPC HEADLINES

Justification Report:

Justification Report has been enabled now for FY 2012-13 and Form Type 24Q

Deductors facing issues with justification report conversion are requested to download the latest justification report utility and submit the request again

Deductors can submit request for downloading Justification Request from FY 2007-08 onwards

TDS certificate in Part A of Form 16 shall be generated for only those pans that have been reported in Annexure II of 24Q statement for 4th.quarter.The deductors are therefore advi- -sed to ensure that they provide salary details of their employees employed for whole or part of year Annexure –II of Quarterly TDS statment of 4th quarter

The tax deducted and paid under section 194IA of I T Act can be viewed online by the seller of the immovable property in their Form 26AS (Tax credit statement) from 22nd July, 2013 onwards

Deductors are advised that the demand raised in the intimation u/s 200A can be closed by making payment and filing the corresponding correction statement

For any type of correction in challan, contact your respective Jurisdictional Assessing Officer

Intimations u/s 200A of the Income Tax Act, 1961 for the statements filed during the Financial Year 2012-13 are being sent from TDS CPC

Levy u/s 234E of the Income Tax Act, 1961 is a statutory levy and cannot be waived

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Facility for payment of PAN application fee in Indian Rupees & foreign currency by foreign citizens/NRIs using 'Credit Card/Debit Card' is now available for those applicants who apply PAN online. (03 August, 2013)

As advised by Income Tax Department:

TIN will accept TDS/TCS statements only pertaining to Financial Year 2007-08 and onwards.

Statements for Financial Years upto 2006-07 will not be accepted at TIN.

Acceptance of 'Y' type of correction TDS/TCS statements have been discontinued at TIN

The above is with effect from July 1, 2013.

TARRIF NOTIFICATIONS OF CUSTOMS IN YEAR 2015

Tariff Notifications of Central Excise in year 2015

CBDT INSTRUCTION No. 5/2013 dated 08.07.2013 - (10/07-2013)

CBDT (INSTRUCTION NO. 7/2013) Payment of Interest u/s 244A of Income Tax Act 1961 when assessee is not at fault

ICAI President meets President of India ||

ICAI International Conference - November, 2013

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