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About VRS Notes
The document discusses various amendments made to the Indian Income Tax Act through Part A of the amendments. Key points include: 1. The definition of 'charitable purpose' was amended to include certain other objects. 2. Dividend from SEZ developers/undertakings will now be taxable in the hands of shareholders. 3. New eligible businesses were added to section 35AD for claiming tax incentives. 4. A 200% weighted deduction was introduced for donations to National Laboratories. The document also provides examples to illustrate the computation of taxable income and tax liability based on the amendments.
Detailed Information
| Author: | ['risingiocm'] |
|---|---|
| Publication Year: | 2012 |
| Pages: | 82 |
| Language: | English |
| Format: | |
| Price: | FREE |
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