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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2010: Maintains Income Tax Rates, Adjusts Slabs, Introduces Deductions for Infrastructure Bonds, Charitable Taxation Changes</h1> The Finance Act, 2010, outlines income tax rates for the assessment year 2010-2011, maintaining rates from the previous year for various income categories, including salaries and non-salary income. The Act introduces amendments to the Income-tax Act, affecting definitions, deductions, and exemptions. Key changes include adjustments in tax slabs, surcharge rates, and the introduction of new deductions for infrastructure bonds. Amendments also address the taxation of charitable activities, depreciation rules, and the treatment of income from specific business activities. Additionally, procedural changes are made to tax audits, assessment timelines, and penalties for non-compliance. These provisions apply to subsequent assessment years as specified.
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