the financial year 2022-2023. BE it enacted by Parliament in the Seventy-third Year of the Republic of India as follows:–– CHAPTER-I PRELIMINARY Short title and commencement (1) This Act may be called the Finance Act, 2022. (2) Save as otherwise provided in this Act,–– ...
The Finance Act 2012 has, however, empowered the Commissioner (Appeals) to stay recovery of tax demands in the order appealed against for a maximum period of 30 days. 16. Stay of demand by Appellate Tribunal [S132] According to the amended provision, the Appellate Tribunal can now grant ...
The article comments on the restatement and amendments to the Finance Act 1972 pertaining to value-added tax (VAT) in Great Britain. Key issues discussed include the key stipulations of the VAT restatement and amendments, the valuatio...
The Finance (Miscellaneous Provisions) Act 2022 came into force on 2 August 2022 and amended several statutory legislations to provide for the implementation of the measures announced in the financial budget 2022-2023. This note highlights some of the amendment...
Chapter-5:The Arbitration and Conciliation Act, 1996:- The entire content included in the October 2021 edition of the Study Material and the Legislative amendments to be hosted on the website for May 2023 examinations, shall only be relevant for the said examinations. ...
GST laws were notified from 1st July, 2017 and various amendments have been made in CGST Act, 2017. Here is my presentation showing which section amended when and by which Act/Order till Finance Act, 2020. #pdf Submitted By: pradeep goyal on 15 April 2020 Other files by the u...
(3) Duly complying with provisions regarding security precaution obligations under theCounterespionage Law, especially for enterprises engaging in sensitive industries (consulting, due diligence investigation, energy, power, finance, etc.)...
It has also been proposed to introduce a similar surcharge of 50% in the Stamp Duties Act (SDA) and the Goods and Services Tax Act (GSTA) to be imposed on any additional stamp duties or GST, as the case may be, resulting from adjustments made to counteract tax avoidan...
"Tax Proposals" — all specific proposals to amend the Tax Act that have been publicly announced in writing by the Minister of Finance (Canada) prior to the date of this prospectus. "TFSA" — tax-free savings account. "Trading Day" — for each iShares Fund, a day on which (i) a ...
Changes from 1.1.2023 Cancellation of mandatory registration for selected taxable persons Under the amendment, the Ministry of Finance presented changes to VAT mandatory registration. Selected groups of taxable persons who only carry out VAT-exempt activities under Sections 37 to 39 of the VAT Act, ...