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*BREAKING:* You can now furnish/ approve Tax Audit Reports with Aadhaar OTP.
No need of Digital Signature now!!
Welcome practical changes by the Finance Ministry & CBDT!
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*What is Dividend Distribution Tax? Know how it's abolition will impact the Indian economy?*
The concept of dividends and the Dividend Distribution Tax (DDT) underwent significant changes in India with the abolition of DDT in the 2020-21 Budget. Traditionally, dividends are payments made by companies to shareholders from their profits. DDT, introduced in the Finance Act of 1997, was a tax levied on these dividends distributed by domestic companies, irrespective of their income tax obligations on those profits.
The decision to abolish DDT marked a substantial shift in tax policy. Previously, DDT imposed a burden directly on companies, reducing the amount of dividends received by shareholders. Post-abolition, Finance Minister Nirmala Sitharaman announced that dividends would now be taxed in the hands of the shareholders themselves. This change aimed to streamline the taxation process, making it more transparent and aligning it with international norms where dividends are typically taxed at the individual level.
The economic implications of abolishing DDT were widely anticipated. By removing this tax, Indian equities were expected to become more attractive to investors. The move was seen as potentially boosting market sentiment and encouraging companies to reinvest profits back into the economy. This reinvestment could stimulate economic growth and create employment opportunities. Moreover, the abolition of DDT was expected to make India a more appealing destination for foreign investors, potentially leading to increased Foreign Direct Investment (FDI).
Overall, the decision to abolish DDT was viewed positively within the business community and among investors. It aimed not only to simplify taxation but also to enhance the competitiveness of Indian markets and promote economic growth through increased investment and capital inflows.
*20 Lakh Monetary Limit for GSTAT and One Crore for High Courts: 53rd GST Council*
*Uniform GST rate of 12% on milk cans, all types of corrugate & non- corrugate boxes*
*3 months period for filing GST Appeals before GSTAT will be notified: says FM*
*BIG BREAKING: For 2017-18, 2018-19, 2019-20 for demand notices, interest, and penalty will be waived off if tax is paid by March 31, 2025," says Union FM*
The same is only for Notices issued u/s 73
*GST Council recommends Interest will not be charged on the Amount available in Electronic Cash Ledger till Due Date says FM*
*GSTR-1A rolled out. Through GSTR 1A, businessmen got the facility to make changes in GSTR 3B says FM*
*GST Council Meeting: GSTR 4 Filing Deadline Extended*
For small taxpayers, the GST Council recommended extending time limit for GSTR 4 filing from April 30 to June 30. This will apply FY25 onwards.
*GST Council Meeting: Cracking Down On Fake Invoices*
Biometric-based Aadhaar verification to be rolled out pan-India to weed out fraudulent ITC claims via fake invoices, announced Sitharaman.
Changes in GST rates of Goods:
1. Aircraft Parts and Tools: 5% IGST on imports of parts, components, testing equipment, tools, and tool-kits of aircrafts.
2. Milk Cans: 12% GST on all steel, iron, and aluminium milk cans.
3. Carton Boxes: GST on cartons, boxes, and cases of paper reduced from 18% to 12%.
4. Solar Cookers: 12% GST on all solar cookers.
5. Poultry Machinery Parts: 12% GST on parts of poultry keeping machinery.
6. Sprinklers: 12% GST on all types of sprinklers, including fire water sprinklers.
7. Defence Imports: IGST exemption on specified defence items extended until 30th June, 2029.
8. RAMA Programme Imports: IGST exemption on research equipment/buoys under RAMA programme.
9. SEZ Imports: Compensation Cess exemption on imports by SEZ units/developers since 01.07.2017.
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Friends
The income tax department has now come out with. NEW APP *AIS*.
You can download it very easy to handle.
Not necessary to login to efiling site to search for 26AS/ AIS.
Income tax department has released an android app by name 'AIS' available in play store and Apple Store. It is very handy and useful.
It shows pension credit, SB int, FD int, dividend from shares/mutual funds,TDS etc.
If you have already registered your mobile number and e mail id with the IT department you will receive 2 separate OTP for verification purposes.
This may facilitate people filing their Income Tax returns
Steps to be followed
1. Go to Play store/ App Store
2. โ Search for. ais it will appear with IT embalms
3. โ Down load it.
4. Enter your PAN No
5. TWO OTPS will come one via SMS other via your registered email.
6. Both you have to feed.
7. You have set MPIN like ATM PIN.
8. โ After setting and entering MPIN, you can view AIS details.
๐ 4โค 3๐ 1
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