Friday, 16 March 2012

LIVE BUDGET 2012

Extracts of Budget 2012
(begins from 11.A.M. 16-03-2012)
Keep on refreshing as same is updated as and when information received

1. GST to be operational from August 2012

2. Advance Pricing Agreement started 


3. Rajiv Gandhi Investor Scheme have  started having tax benefit of 50% max income Rs. 10 Lakh . details provided later

4. IPO Greater than Rs. 10 Cr thru Electrnonc Form

5. Qualified FIIScan now enter Bond Market

6.  Increase in Tax Saving Infrastructure fund will save tax for small investor

7. Direct cash subsidiy for oil and Kerosine

8. 3% subsidy to Farmers on Loan

9.  Prosecution for Undisclosed Bank Account overseas.

10. Income tax rates are  now

upto 2 Lakh Nil
2-5 Lakh 10%
5-10 Lakh  20%
above 10   30%

11. DTC Delayed

12.Interest from Bank exempt upto Rs. 10,000

13. For personal health Check Up deduction of Rs. 5,000

14. No advance Income tax for Senior Citizen

15. No Change in Corporate Income tax rate

16. Witholding tax reduced on ECB from 20% to 5%  for Infrastructure sector

17. Tax 15% on Foreign Company Dividend 

18. Tax Audit Limit raised to 1 Cr 

19.  STT Reduced by 20% new rate is 0.1%

20. in case of undisclosed foreign investment  reassessment period is 15 Years

21.  GAAR introduced

22.  Service Tax - Rate increased to 12.36%

23.  All services tax to be taxed except negative list of 17 services .

24. excise duty hike to 12%

25. Rules of CENVAT - there are some amendments

26.  Income tax weighted deduction @ 150% introduced for number of infrastructure development 

27. TDSon sale of Immovable Property

28. sunset clause for power sector extended

29. Addln Depreciation @ 20% for power sector companies





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