https://www.taxtmi.com/acts?id=38395 Finance Bill, 2020 enacts broad direct tax, customs, excise and GST changes: optional concessional tax regimes for individuals and co operatives, recalibrated surcharge and cess treatment, expanded and new TDS/TCS provisions (notably on e commerce and certain remittances), strengthened anti abuse and international tax measures (including MLI alignment and PE attribution in Safe Harbour/APA), enhanced e assessment/e appeal/e penalty frameworks and reporting (expanded Form 26AS), and extensive customs tariff and concession revisions with targeted health cess and electronic duty credit measures. en-us Mon, 03 Feb 2020 16:07:18 +0530 Mon, 03 Feb 2020 16:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38395 Finance Bill, 2020 enacts broad direct tax, customs, excise and GST changes: optional concessional tax regimes for individuals and co operatives, recalibrated surcharge and cess treatment, expanded and new TDS/TCS provisions (notably on e commerce and certain remittances), strengthened anti abuse and international tax measures (including MLI alignment and PE attribution in Safe Harbour/APA), enhanced e assessment/e appeal/e penalty frameworks and reporting (expanded Form 26AS), and extensive customs tariff and concession revisions with targeted health cess and electronic duty credit measures. Act-Rules Bill Mon, 03 Feb 2020 16:07:18 +0530 https://www.taxtmi.com/acts?id=38395