Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
Filter Across TMI ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • DTAA
  • Benami Property
  • GST
  • GST - States
  • Customs
  • DGFT
  • SION
  • SEZ
  • FEMA
  • Companies Law
  • SEBI
  • IBC
  • Law of Competition
  • LLP
  • Partnership Firms
  • Trust and Society
  • Money Laundering
  • Labour laws
  • Bharatiya Nyaya
  • Indian Laws
  • F. Acts / Amendment Acts
  • Bills
  • Wealth-tax
  • Service Tax
  • Cenvat Credit
  • Central Excise
  • Central Sales Tax
  • VAT - Delhi
Category:
---- All Categories ---- ❯
  • ---- All Categories ----
  • Case Laws
  • Acts / Rules
  • Notifications
  • Circulars
  • Forms - Annexure
  • Tariff / Classification
  • Duty Drawback
  • Schedules / SION
  • Discussion Forum
  • Highlights
  • Articles
  • Manuals / Reckoners
  • News / Feed
  • Short Notes
  • TMI Info
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Search Across Website
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Amendment of section 12
Act Rules F. Acts / Amendment Acts
Section 10 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
. 10. In section 12 of the principal Act, in sub-section (1), for the words "agreed with the addressee", the word "stipulated" shall be substituted. =============... ... ...

Section 9 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Insertion of new section 10A. 9. After section 10 of the principal Act, the following section shall be inserted, namely :- .- "10A. Where in a contract formation, the communication of proposals, the acceptance of proposals, the revocation of proposals and acceptances, as the case may be, are expressed in electronic form or by means of an electronic record, such contract shall not be deemed to be unenforceable solely on the ground that such electronic form or means was used f... ... ...

Insertion of new section 7A
Act Rules F. Acts / Amendment Acts
Section 8 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
. 8. After section 7 of the principal Act, the following section shall be inserted, namely :- Audit of documents, etc., maintained in electronic form. - "7A. Where in any law for the time being in force, there is a provision for audit of documents, records or information, that provision shall also be applicable for audit of documents, records or information processed and maintained in the electronic form.". =============... ... ...

Insertion of new section 6A
Act Rules F. Acts / Amendment Acts
Section 7 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
. 7. After section 6 of the principal Act, the following section shall be inserted, namely :- Delivery of services by service provider. - '6A. (1) The appropriate Government may, for the purposes of this Chapter and for efficient delivery of services to the public through electronic means authorise, by order, any service provider to set up, maintain and upgrade the computerised facilities and perform such other services as it may specify by notification in the Official G... ... ...

Insertion of new section 3A
Act Rules F. Acts / Amendment Acts
Section 6 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
. 6. After section 3 of the principal Act, the following section shall be inserted, namely :- Electronic signature. - "3A. (1) Notwithstanding anything contained in section 3, but subject to the provisions of sub-section (2), a subscriber may authenticate any electronic record by such electronic signature or electronic authentication technique which- (a) is considered reliable; and (b) may be specified in the Second Schedule. (2) For the purposes o... ... ...

Amendment of heading of Chapter II
Act Rules F. Acts / Amendment Acts
Section 5 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
. 5. In Chapter II of the principal Act, for the heading, the heading "DIGITAL SIGNATURE AND ELECTRONIC SIGNATURE" shall be substituted. =============... ... ...

Amendment of section 2
Act Rules F. Acts / Amendment Acts
Section 4 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
. 4. In section 2 of the principal Act,- (A) after clause (h), the following clause shall be inserted, namely :- '(ha) "communication device" means cell phones, personal digital assistance or combination of both or any other device used to communicate, send or transmit any text, video, audio or image;'; (B) for clause (j), the following clause shall be substituted, namely :- '(j) "computer network" means the inter-connection of one or more compu... ... ...

Amendment of section 1
Act Rules F. Acts / Amendment Acts
Section 3 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
. 3. In section 1 of the principal Act, for sub-section (4), the following sub-sections shall be substituted, namely :- "(4) Nothing in this Act shall apply to documents or transactions specified in the First Schedule: Provided that the Central Government may, by notification in the Official Gazette, amend the First Schedule by way of addition or deletion of entries thereto. (5) Every notification issued under sub-section (4) shall be laid before each House of Parli... ... ...

Section 2 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
PART II AMENDMENTS TO THE INFORMATION TECHNOLOGY ACT, 2000 . 2. In the Information Technology Act, 2000 (21 of 2000) (hereinafter in this Part referred to as the principal Act), for the words "digital signature" occurring in the Chapter, section, sub-section and clause referred to in the Table below, the words "electronic signature" shall be substituted. TABLE S.No. Chapter/section/sub-section/clause (1) clauses (d), (g), (h) and (zg) of section 2; (2) section ... ... ...

Short title and commencement
Act Rules F. Acts / Amendment Acts
Section 1 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 5th February, 2009/Magha 16, 1930 (Saka) The following Act of Parliament received the assent of the President on the 5th February, 2009, and is hereby published for general information :- THE INFORMATION TECHNOLOGY (AMENDMENT) ACT, 2008 No. 10 OF 2009 [5th February, 2009.] An Act further to amend the Information Technology Act, 2000. BE it enacted by Parliament in the Fifty-ninth Year of the Republic of I... ... ...

Notification No. G.S.R. 902(E) Dated:- 21-11-2003 Information Technology
MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY (Department of Information Technology) NOTIFICATION New Delhi, the 21st November, 2003 G.S.R. 902(E).- In exercise of the powers conferred by section 87 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby makes the following amendments in the information Technology (Certifying Authorities) Rules, 2000, namely 1. (1) These rules may be called the (2) They shall come into force on the date of t... ... ...

Notification No. The Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002 (Act...
Electronic cheques and truncated cheques are recognised within the meaning of cheque, subject to secure generation, digital signing, image accuracy and clearing safeguards. Drawee, collecting and transmitting banks must verify electronic images and apparent genuineness, while discrepancies between an image and the physical cheque amount to material alteration. Cheque-dishonour proceedings provide for summary trials, postal or courier service of summons, affidavit evidence, a rebuttable presumption from dishonour memos, and compounding of offences. Electronic banking records and certified printouts are recognised as bankers' books evidence.

Notification No. G.S.R. 245(E) Dated:- 21-4-2005 Information Technology
Information Technology rulemaking was amended through additions made under delegated power in section 87 of the Information Technology Act, 2000. The additions concerned the regulatory framework previously amended by G.S.R. 902(E). As the substantive terms of the additions are not reproduced, no specific compliance duties, technical standards, procedures, entitlements, or enforcement consequences can be identified.

2024 (8) TMI 1772
Case Laws VAT / Sales Tax
VAT reimbursement under industrial incentives excludes Central Sales Tax and Entry Tax despite passbook disclosure requirements.
Clause 2(vi) of the Industrial Incentive Policy, 2006 confines the 80% reimbursement to admitted VAT actually deposited with the Government under the Bihar VAT regime. Entry Tax remains a separate statutory levy; its set-off against later VAT liability reduces VAT payable but does not treat Entry Tax as VAT paid. Requirements to disclose Central Sales Tax and Entry Tax in the passbook restrict reimbursement to VAT declared through self-assessment and exclude assessment additions. Central Sales Tax and Entry Tax therefore do not qualify for the incentive.

Notification No. G.S.R. 32(E) Dated:- 18-1-2006 Information Technology
Certifying Authorities must conduct half-yearly internal audits covering their security policy, physical security, operational planning and repository. The recurring obligation requires periodic internal scrutiny of policy controls, physical safeguards, planning processes and repository-related arrangements. The revised requirement takes effect on publication in the Official Gazette under the rule-making power of the Information Technology Act, 2000.

Circular No. Public Notice No. 133 / 2026 Dated:- 30-9-2026 Trade Notice Dated:- 30-9-2026 Trade Not...
Customs-area designation under section 8(b) of the Customs Act, 1962 applies to M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) for handling imported Full Container Load and Less than Container Load cargo, including unaccompanied baggage, arriving from M/s. Kamarajar Port, and for handling export cargo. Cargo handling must follow the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs-house procedures.

Circular No. Public Notice No. 134/2026 Dated:- 30-9-2026 Trade Notice Dated:- 30-9-2026 Trade Notic...
M/s. Chennai Container Terminal Pvt. Ltd. (O Yard CFS) is appointed custodian of imported goods landed at Kamarajar Port, Ennore and received at its premises until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export. Custodial handling must comply with section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations and instructions.

Circular No. PUBLIC NOTICE NO. 136/2026 Dated:- 30-9-2026 Trade Notice Dated:- 30-9-2026 Trade Notic...
M/s. Viking Warehousing CFS is appointed custodian for imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its CFS. Custody continues until clearance for home consumption, warehousing, or transhipment. Cargo brought into the CFS for export remains in custody until export, subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Circular No. PUBLIC NOTICE NO. 121/2026 Dated:- 1-10-2026 Trade Notice Dated:- 1-10-2026 Trade Notic...
Interim facilitation for export clearance of drugs and pharmaceuticals is extended until 31 December 2026, subject to the prescribed conditions and existing procedural and documentation requirements. From 1 January 2027, export clearance must strictly comply with the CDSCO Office Order dated 30 April 2024. All other applicable terms and conditions remain unchanged, and the extension takes immediate effect.

2018 (11) TMI 1995
Case Laws Customs
Immediate necessity for Customs Broker licence suspension limits delayed action pending regulatory enquiry under licensing regulations.
Suspension of a Customs Broker licence under Regulation 16 is confined to appropriate cases requiring immediate action while an enquiry is pending or contemplated. Where the shipping bill, examinations, statements and customs show-cause proceedings substantially predate the suspension, that chronology is inconsistent with the required immediacy. The immediate-necessity condition was therefore not established for suspension. Separate disciplinary proceedings under Regulation 17 may nevertheless continue, as suspension under Regulation 16 does not preclude those proceedings.

TMI Search

Back

All TMI Search

Showing Results for :
Reset Filters
No Records Found

TMI Search

Back

All TMI Search

Topics

Acts Income Tax