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of <h1>Finance Act 1984: Tax Rates, Amendments to Income-tax Act, New Audit Rules, and Penalties for Non-compliance.</h1> The Finance Act, 1984, enacted by the Indian Parliament, outlines the financial proposals for the fiscal year 1984-85. It specifies the rates for income tax and surcharges applicable for various entities, including individuals, Hindu undivided families, companies, and cooperative societies. The Act introduces amendments to the Income-tax Act, 1961, affecting sections related to deductions, exemptions, and tax computation methods. It also includes provisions for auditing accounts of businesses and professionals exceeding certain income thresholds. Additionally, the Act addresses the mode of accepting loans and deposits, introducing penalties for non-compliance, and incorporates changes to wealth tax regulations.
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