https://www.taxtmi.com/circulars?id=2844 Specification of income-tax rates and surcharge/education cess for assessment year 2006-07, with detailed rate tables for individuals, co-operative societies, firms, local authorities and companies; amendments to TDS/TCS and salary withholding rates. Substantive changes include temporal and definitional amendments to exemptions and deductions (aircraft lease rentals, infrastructure investments, charitable institution rules), anti-abuse clarifications (14A methodology, foreign tax double-benefit exclusion, interest conversion disallowance under 43B), transfer pricing and MAT adjustments, and extensive administrative reforms affecting PAN/TAN, return procedures, TDS/TCS dematerialisation and compliance penalties. en-us Thu, 28 Dec 2006 00:00:00 +0530 Mon, 11 Aug 2008 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2844 Specification of income-tax rates and surcharge/education cess for assessment year 2006-07, with detailed rate tables for individuals, co-operative societies, firms, local authorities and companies; amendments to TDS/TCS and salary withholding rates. Substantive changes include temporal and definitional amendments to exemptions and deductions (aircraft lease rentals, infrastructure investments, charitable institution rules), anti-abuse clarifications (14A methodology, foreign tax double-benefit exclusion, interest conversion disallowance under 43B), transfer pricing and MAT adjustments, and extensive administrative reforms affecting PAN/TAN, return procedures, TDS/TCS dematerialisation and compliance penalties. Circulars Income Tax Thu, 28 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2844