Punjab vat updates mar'14

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PRESENTS
Punjab Vat updates
For the month of Mar’14
Tuesday, April 15, 2014 For information purpose only.

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- AMENDMENT IN Schedule-II andSchedule-IV OF Uttar Pradesh Value Added Tax Act, 2008 (notification dated Jan 10, 2014) - Exemption of non levy sugar manufactured during the Crushing Season 2013-14 (Amendment in Tax On Entry Of Goods Into Local Areas Act, 2007 )(notification dated Jan 10, 2014) - Insertion of entries after entry at serial 20 in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (notification dated feb 12, 2014) - Insertion of entries after entry at serial number 11 in the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (notification dated feb 12, 2014)

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1. Amendment in Schedule D (List of goods taxable at 20.5%) and Schedule E (List of goods taxable at Special Rates) of Punjab Value added Tax 2005 (Notification dated 25 Jan 2014) 2. Amendment in Schedule D (List of goods taxable at 20.5%) and Schedule E (List of goods taxable at Special Rates) of Punjab Value added Tax 2005 (Notification No. S.O. 10/P.A.8/2005/S.8/2014 dated 25 Jan 2014) 3. REVISED PUBLIC NOTICE / CLARIFICATION Regarding new tax regime effective from 01Feb 2014. 4. Rahat Scheme, 2014 under Punjab Vat

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Clarification regarding scope of additional income-tax on distributed income under section 115R of the Income-tax Act. (Circular No. 06/2014) Clarification regarding disallowance of expenses under section 14A of the Income-tax Act in cases where corresponding exempt income has not been earned during the FY. (Circular No. 05/2014) Non-Filing of ITR-V in returns with refund claims-relaxation of time- limit for filing ITR-V and processing of such returns. (Circular No. 04/2014)

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