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DTC 2013

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DTC 2013

  1. 1. Direct Tax Code CA. DHRUV SETH DS@SETHSPRO.COM 31ST OCTOBER, 2014
  2. 2. Key Insights New Concepts of Business Assets Investment Assets Speical Sources Ordinary Sources
  3. 3. Key Highlights All direct taxes in one act Less of explanations and proviso Extensive use of tables Large part in rules
  4. 4. Key Insights Income from house property restricted to residential property only. CSR expenditure not to be allowed
  5. 5. Key Insights Income from house property restricted to residential property only. CSR expenditure not to be allowed
  6. 6. Key Insights Holding period to be calculated from the end of financial year House repairs allowed @ 20% instead of 30% currently.
  7. 7. Key Insights Medical allowance allowed from current Rs. 15,000 to Rs. 50,000/-. Return filing time reduced by one month
  8. 8. “ ” Thank You CA. DHRUV SETH DS@SETHSPRO.COM

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