Block credit under sec 17(5) of gst
•Download as PPTX, PDF•
2 likes•1,862 views
360 degree analysis of block credit in relation to vehicle , vessels and aircraft includes amendment which are effective from 01.02.2019 in their relation
Report
Share
Report
Share
Recommended
Input tax credit – apportionment & blocked credit
This document discusses input tax credit under the GST system in India. It covers what input tax credit is, who is eligible to claim it, how businesses can claim it, and conditions for availing it. It also discusses apportionment of credit on inputs and input services, as well as blocked credits in certain cases like motor vehicles, food and beverages, membership fees, and property construction. Businesses must follow rules around credit apportionment and blocked credits to properly claim input tax credit.
All about Input tax credit
The following Presentation enumerates the various provisions w.r.t. ITC, how it can be used,eligibilty and conditions for claiming ITC along with various case studies and illustrations. further, it elaborates the concept of input service distributor.
E way bill under GST
The document provides information about e-way bills in India. It discusses the objective and need for e-way bills, provisions under law, the e-way bill generation process which involves filling Part A and Part B, validity periods, extensions, cancellations, exceptions and verification process. E-way bills are required for inter-state movement of goods of over Rs. 50,000 in value and aim to facilitate seamless movement of goods and prevent tax evasion. Registered persons need to generate e-way bills on the common portal prior to movement of goods, listing key details of the consignment, supplier and recipient.
Supply under GST (goods and services tax)
This document provides definitions and explanations of key terms under the Goods and Services Tax (GST) in India such as goods, services, taxable person, supplier, recipient, location of supply, and place of business. It explains concepts like input service distributor, usual place of residence, principal place of business, and fixed establishment. The document aims to outline the scope and coverage of entities, transactions, and locations that would be subject to GST in India.
TDS 194Q vs TCS 206C(1H)
COMPARISON BETWEEN TDS 194Q VS. TCS 206C(1H) UNDER THE INCOME TAX ACT, 1961. ARE YOU A SELLER OR BUYER.. WHICH ONE IS APPLICABLE ON YOU ?
Input tax credit
This document provides an overview of input tax credit under the GST Act. It defines input tax and input tax credit, outlines the eligibility and conditions for claiming ITC, and discusses the time limit. It also covers apportionment of credit and blocked credits, availability of credit in special circumstances like new registration or exempt supplies becoming taxable. The document discusses ITC on capital goods, distribution of credit by an Input Service Distributor, and recovery of excess credit distributed. Overall it serves as a comprehensive guide to the key aspects of input tax credit under Indian GST law.
Input tax credit (itc) under GST
GST is nothing but a value added tax on goods & services combined. It is the provisions of Input Tax Credit that make GST a value added tax i.e collection of tax at all points after allowing credit for the inputs
Form 15CA and 15CB - A Complete Guide
The document discusses the requirements and procedures for filing Form 15CA and Form 15CB for making payments to non-residents in India.
Form 15CA is a declaration that must be filed by the remitter along with a certificate from a chartered accountant in Form 15CB when making remittances exceeding Rs. 50,000 or an aggregate of over Rs. 2,50,000 in a year. Form 15CA captures details of the remitter, recipient and remittance amount, while Form 15CB contains the chartered accountant's determination of taxability.
Specific information to be provided in each form is outlined, including the remitter and recipient's identification details, bank transfer information
Recommended
Input tax credit – apportionment & blocked credit
This document discusses input tax credit under the GST system in India. It covers what input tax credit is, who is eligible to claim it, how businesses can claim it, and conditions for availing it. It also discusses apportionment of credit on inputs and input services, as well as blocked credits in certain cases like motor vehicles, food and beverages, membership fees, and property construction. Businesses must follow rules around credit apportionment and blocked credits to properly claim input tax credit.
All about Input tax credit
The following Presentation enumerates the various provisions w.r.t. ITC, how it can be used,eligibilty and conditions for claiming ITC along with various case studies and illustrations. further, it elaborates the concept of input service distributor.
E way bill under GST
The document provides information about e-way bills in India. It discusses the objective and need for e-way bills, provisions under law, the e-way bill generation process which involves filling Part A and Part B, validity periods, extensions, cancellations, exceptions and verification process. E-way bills are required for inter-state movement of goods of over Rs. 50,000 in value and aim to facilitate seamless movement of goods and prevent tax evasion. Registered persons need to generate e-way bills on the common portal prior to movement of goods, listing key details of the consignment, supplier and recipient.
Supply under GST (goods and services tax)
This document provides definitions and explanations of key terms under the Goods and Services Tax (GST) in India such as goods, services, taxable person, supplier, recipient, location of supply, and place of business. It explains concepts like input service distributor, usual place of residence, principal place of business, and fixed establishment. The document aims to outline the scope and coverage of entities, transactions, and locations that would be subject to GST in India.
TDS 194Q vs TCS 206C(1H)
COMPARISON BETWEEN TDS 194Q VS. TCS 206C(1H) UNDER THE INCOME TAX ACT, 1961. ARE YOU A SELLER OR BUYER.. WHICH ONE IS APPLICABLE ON YOU ?
Input tax credit
This document provides an overview of input tax credit under the GST Act. It defines input tax and input tax credit, outlines the eligibility and conditions for claiming ITC, and discusses the time limit. It also covers apportionment of credit and blocked credits, availability of credit in special circumstances like new registration or exempt supplies becoming taxable. The document discusses ITC on capital goods, distribution of credit by an Input Service Distributor, and recovery of excess credit distributed. Overall it serves as a comprehensive guide to the key aspects of input tax credit under Indian GST law.
Input tax credit (itc) under GST
GST is nothing but a value added tax on goods & services combined. It is the provisions of Input Tax Credit that make GST a value added tax i.e collection of tax at all points after allowing credit for the inputs
Form 15CA and 15CB - A Complete Guide
The document discusses the requirements and procedures for filing Form 15CA and Form 15CB for making payments to non-residents in India.
Form 15CA is a declaration that must be filed by the remitter along with a certificate from a chartered accountant in Form 15CB when making remittances exceeding Rs. 50,000 or an aggregate of over Rs. 2,50,000 in a year. Form 15CA captures details of the remitter, recipient and remittance amount, while Form 15CB contains the chartered accountant's determination of taxability.
Specific information to be provided in each form is outlined, including the remitter and recipient's identification details, bank transfer information
input tax credit under GST
The document discusses the key provisions related to Input Tax Credit (ITC) under the GST law in India. It begins by defining ITC and input tax. It then outlines some of the major ITC provisions under the Central GST Act and rules, including those relating to eligibility for ITC, documentation requirements, blocked credits, and time limits. Specific provisions covered in more detail include Section 16 on eligibility and conditions for ITC, Section 17 on apportionment of credit and blocked credits, and restrictions on ITC for works contracts and construction of immovable property. The document provides an overview of the major ITC concepts and sections under the GST law.
Levy & collection
This document discusses various aspects of CGST/SGST levy and collection under Section 9 of the CGST Act, including:
1. Rates not exceeding 20% apply to intra-state supplies except alcoholic liquor for human consumption.
2. Petrol and its by-products shall be levied with effect from the date notified by the government based on council recommendations.
3. For mixed and composite supplies, the highest tax rate among the goods or services in the combination is applied to calculate tax liability for mixed supplies, while the rate applicable to the principal supply is applied for composite supplies.
GST Input Tax Credit
This document provides information about input tax credit under GST including definitions, eligibility conditions, and procedures. It discusses what constitutes input, input services, capital goods, and the electronic credit ledger. It outlines the primary conditions for claiming ITC including the invoice, payment, and filing of returns. Special scenarios where ITC can be claimed are described. The document also discusses blocked credits, apportionment of credit, and the process for determining and reversing ITC.
TDS and TCS under GST
this presentation consists of the information abou TDS ans TCS and their implications under GST. It also includes the differnce between both the terms.
GST - Input tax credit
Your guide on the most crucial pillar of GST - Input Tax Credit.
We hope this guide can help you understand the contours of Input Tax credit with regard what you are eligible for and what is explicitly denied in the law.
GST Input Tax Credit
This document provides an overview of input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. It defines key terms related to ITC such as input, capital goods, input tax, output tax, and reverse charge. It outlines the conditions for claiming ITC and lists items for which ITC is ineligible. It also discusses proportionate credit, adjustments to ITC, transition provisions for claiming ITC on stock, and the process for claiming ITC on inter-state and intra-state supplies.
GST-INPUT TAX CREDIT
The document provides information on input tax credit under GST in India. It defines key terms like input tax, input service, capital goods, output tax, inward and outward supplies. It explains the process of availing and utilizing input tax credit and conditions that must be met like having a valid tax invoice and the supplier depositing the taxes. Certain items are ineligible for input tax credit like motor vehicles, food and beverages, life and health insurance, and works contract services for construction of immovable property. The time limit to claim input tax credit is within one year from the invoice date or the due date of filing annual return, whichever is earlier.
JOBWORK Under GST
OBJECTIVES:
Definition
Job work Procedure u/s 143 of CGST Act, 2017.
Input tax credit as per Section 16 and 19 of the CGST Act, 2017.
Other clarifications relating to Job work as per Circular No. 38/12/2017 – Central Tax dated 26th of March 2018.
E way bill
The document discusses e-way bills under the GST system. It provides that e-way bills must be generated for the transportation of goods over Rs. 50,000 in value, and outlines who must generate them. It discusses when e-way bills are required or not required, their validity periods, required documents and details, their purpose for ensuring tax compliance, enforcement methods, and related forms.
Input Tax Credit (itc) Under GST Provision
The document discusses concepts related to input tax credit under GST, including definitions of key terms like input, capital goods, input services, and exceptions. It outlines eligibility and features of input tax credit provisions, such as conditions for claiming ITC, time limits, and utilization of credits. Examples are provided comparing tax implications of intra-state and inter-state supplies under the current system versus GST.
PPT on TDS in Very Simple Language
This document summarizes tax deduction at source requirements in India. It states that any person responsible for making income payments covered by the tax scheme must deduct tax at prescribed rates and deposit the amounts by the 7th of the following month. It also outlines requirements for obtaining a TAN number, issuing TDS certificates, submitting quarterly statements, and penalties for non-compliance. Various sections are cited that specify TDS rates for different types of payments like salary, rent, interest, dividends, and commission.
Tds and tcs
In the day to day operations of the business, it is essential to have grip on Tax Deducted at Source (TDS) which acts as a means to collect tax at the inception of the income itself and Tax Collected at Source (TCS) where a seller collects a certain amount of tax from the buyer at the time of sale. In this webinar we will be learning the applicability, non-applicability, prevailing rate of tax and other related provisions of the Income-tax Act with respect to TDS and TCS
Transitional Provision Under GST
Transition to GST could be a cumbersome process if preparations are not started immediately. VAT/Service tax taxpayers should complete the GST migration. Know more about GST Transitional Provision at https://cleartax.in/s/transition-to-gst/
TDS section 194Q Presentation PPT
This document summarizes the new TDS and TCS provisions introduced under sections 194Q and 206C(1H) respectively. It provides details on who is required to deduct/collect (entities with turnover over Rs. 10 crores), calculation of amount (0.1% of transaction value excluding/including GST), due dates of payment and return filing (monthly and quarterly), and exceptions when TDS/TCS is not applicable. It also discusses section 206AB which provides for higher rate of TDS (twice the specified rate or 5%) in case of non-filers of return.
Gst input tax credit eligibility
The document discusses input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. Some key points:
1. ITC aims to ensure tax is levied only on value addition at each stage of supply chain to eliminate cascading of taxes. Only registered taxpayers can claim ITC subject to certain conditions.
2. Eligible inputs/services include those used in business. Capital goods are eligible for ITC over multiple years. ITC must be claimed within prescribed time limits and supported by valid documents.
3. ITC is allowed for taxable and zero-rated supplies but not for exempt, non-taxable or personal consumption. Credit must be apportioned
S 7-Reverse Charge
Reverse charge is a mechanism where the liability to pay tax is on the recipient of the goods or services instead of the supplier. The document summarizes the categories of goods and services where reverse charge applies as per the CGST and IGST Acts, including transportation services by GTA, legal services by advocates, sponsorship services, services provided by directors and insurance agents. Rate of tax is also specified for different categories ranging from nil to 18%.
Reverse charge mechanism
Reverse charge mechanism is a provision under GST where the liability to pay tax is on the recipient of the goods or services instead of the supplier. Normally the supplier pays the tax but under reverse charge the recipient pays the tax directly to the government. The document lists certain categories of goods and services where reverse charge applies such as import of services, services by advocate to business, services by director to company etc. It provides details on when reverse charge is applicable, what taxes to pay (CGST+SGST or IGST), time of supply and few points to note regarding reverse charge such as not using ITC and requirement of self-invoicing.
Input under GST Act
The document discusses input tax credit (ITC) under the GST Act of 2017. It provides definitions of key terms related to ITC such as input tax, input goods and services, capital goods, and output tax. It outlines the eligibility conditions and limitations for claiming ITC, including possessing valid documents, receiving goods/services, paying suppliers, and filing returns. It discusses apportionment of credit for business and non-business use as well as taxable and exempt supplies. Blocked credits are listed for certain goods/services like motor vehicles. The utilization and ledgers for ITC under GST are also summarized.
E-way bill
The following presentation enumerates E-way Bill -jurisprudence, the constitutional validity of E-Way bill, governing sections, modes of e-way bill generation, registration, validity, verification, offenses, and penalties. It also states about grievance redressal and documents to be carried during movement.
Presentation on 15 CA/CB
This document discusses Form 15 CB/15 CA and provides guidance on properly completing and using these forms.
It begins by outlining the target audience for the discussion, which includes professionals looking to start or expand their practice in this area as well as those without much experience.
The presentation then covers the key takeaways, which are understanding the objective and importance of Form 15 CB and 15 CA, the procedures and processes for implementation, how to determine the nature of remittances, understanding chargeability under the Income Tax Act and DTAAs, and how to protect one's own and client's interests.
It emphasizes the growing importance of Form 15 CA/CB due to increased cross-border payments, revenue
sec333
BCAeronautics, LLC petitions the FAA for an exemption from various regulations to allow for commercial small unmanned aircraft systems (sUAS) operations in the US and internationally. Specifically, BCAeronautics requests relief from regulations regarding airworthiness certification, aircraft marking, pilot certification, maintenance, and operation requirements to enable services like aerial data collection, research, inspections, and film production using sUAS weighing less than 37 pounds at altitudes up to 400 feet and within visual line of sight. If granted, the exemption would permit BCAeronautics to provide sUAS services domestically to customers across various industries and internationally to support disaster response and development needs.
Civil aviation policy
The National Civil Aviation Policy aims to prepare for 30 crore domestic and 50 crore international passengers by 2027. Key objectives include ensuring safety through technology, enhancing regional connectivity through infrastructure development, and promoting the aviation sector through cargo, maintenance, and skill development. The policy introduces a regional connectivity scheme to subsidize flights to small towns, liberalizes bilateral rights, and transitions airport tariffs to a hybrid model using 30% of non-aeronautical revenues. It also reforms ground handling, eases maintenance rules to grow the MRO sector, and develops aviation education.
More Related Content
What's hot
input tax credit under GST
The document discusses the key provisions related to Input Tax Credit (ITC) under the GST law in India. It begins by defining ITC and input tax. It then outlines some of the major ITC provisions under the Central GST Act and rules, including those relating to eligibility for ITC, documentation requirements, blocked credits, and time limits. Specific provisions covered in more detail include Section 16 on eligibility and conditions for ITC, Section 17 on apportionment of credit and blocked credits, and restrictions on ITC for works contracts and construction of immovable property. The document provides an overview of the major ITC concepts and sections under the GST law.
Levy & collection
This document discusses various aspects of CGST/SGST levy and collection under Section 9 of the CGST Act, including:
1. Rates not exceeding 20% apply to intra-state supplies except alcoholic liquor for human consumption.
2. Petrol and its by-products shall be levied with effect from the date notified by the government based on council recommendations.
3. For mixed and composite supplies, the highest tax rate among the goods or services in the combination is applied to calculate tax liability for mixed supplies, while the rate applicable to the principal supply is applied for composite supplies.
GST Input Tax Credit
This document provides information about input tax credit under GST including definitions, eligibility conditions, and procedures. It discusses what constitutes input, input services, capital goods, and the electronic credit ledger. It outlines the primary conditions for claiming ITC including the invoice, payment, and filing of returns. Special scenarios where ITC can be claimed are described. The document also discusses blocked credits, apportionment of credit, and the process for determining and reversing ITC.
TDS and TCS under GST
this presentation consists of the information abou TDS ans TCS and their implications under GST. It also includes the differnce between both the terms.
GST - Input tax credit
Your guide on the most crucial pillar of GST - Input Tax Credit.
We hope this guide can help you understand the contours of Input Tax credit with regard what you are eligible for and what is explicitly denied in the law.
GST Input Tax Credit
This document provides an overview of input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. It defines key terms related to ITC such as input, capital goods, input tax, output tax, and reverse charge. It outlines the conditions for claiming ITC and lists items for which ITC is ineligible. It also discusses proportionate credit, adjustments to ITC, transition provisions for claiming ITC on stock, and the process for claiming ITC on inter-state and intra-state supplies.
GST-INPUT TAX CREDIT
The document provides information on input tax credit under GST in India. It defines key terms like input tax, input service, capital goods, output tax, inward and outward supplies. It explains the process of availing and utilizing input tax credit and conditions that must be met like having a valid tax invoice and the supplier depositing the taxes. Certain items are ineligible for input tax credit like motor vehicles, food and beverages, life and health insurance, and works contract services for construction of immovable property. The time limit to claim input tax credit is within one year from the invoice date or the due date of filing annual return, whichever is earlier.
JOBWORK Under GST
OBJECTIVES:
Definition
Job work Procedure u/s 143 of CGST Act, 2017.
Input tax credit as per Section 16 and 19 of the CGST Act, 2017.
Other clarifications relating to Job work as per Circular No. 38/12/2017 – Central Tax dated 26th of March 2018.
E way bill
The document discusses e-way bills under the GST system. It provides that e-way bills must be generated for the transportation of goods over Rs. 50,000 in value, and outlines who must generate them. It discusses when e-way bills are required or not required, their validity periods, required documents and details, their purpose for ensuring tax compliance, enforcement methods, and related forms.
Input Tax Credit (itc) Under GST Provision
The document discusses concepts related to input tax credit under GST, including definitions of key terms like input, capital goods, input services, and exceptions. It outlines eligibility and features of input tax credit provisions, such as conditions for claiming ITC, time limits, and utilization of credits. Examples are provided comparing tax implications of intra-state and inter-state supplies under the current system versus GST.
PPT on TDS in Very Simple Language
This document summarizes tax deduction at source requirements in India. It states that any person responsible for making income payments covered by the tax scheme must deduct tax at prescribed rates and deposit the amounts by the 7th of the following month. It also outlines requirements for obtaining a TAN number, issuing TDS certificates, submitting quarterly statements, and penalties for non-compliance. Various sections are cited that specify TDS rates for different types of payments like salary, rent, interest, dividends, and commission.
Tds and tcs
In the day to day operations of the business, it is essential to have grip on Tax Deducted at Source (TDS) which acts as a means to collect tax at the inception of the income itself and Tax Collected at Source (TCS) where a seller collects a certain amount of tax from the buyer at the time of sale. In this webinar we will be learning the applicability, non-applicability, prevailing rate of tax and other related provisions of the Income-tax Act with respect to TDS and TCS
Transitional Provision Under GST
Transition to GST could be a cumbersome process if preparations are not started immediately. VAT/Service tax taxpayers should complete the GST migration. Know more about GST Transitional Provision at https://cleartax.in/s/transition-to-gst/
TDS section 194Q Presentation PPT
This document summarizes the new TDS and TCS provisions introduced under sections 194Q and 206C(1H) respectively. It provides details on who is required to deduct/collect (entities with turnover over Rs. 10 crores), calculation of amount (0.1% of transaction value excluding/including GST), due dates of payment and return filing (monthly and quarterly), and exceptions when TDS/TCS is not applicable. It also discusses section 206AB which provides for higher rate of TDS (twice the specified rate or 5%) in case of non-filers of return.
Gst input tax credit eligibility
The document discusses input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. Some key points:
1. ITC aims to ensure tax is levied only on value addition at each stage of supply chain to eliminate cascading of taxes. Only registered taxpayers can claim ITC subject to certain conditions.
2. Eligible inputs/services include those used in business. Capital goods are eligible for ITC over multiple years. ITC must be claimed within prescribed time limits and supported by valid documents.
3. ITC is allowed for taxable and zero-rated supplies but not for exempt, non-taxable or personal consumption. Credit must be apportioned
S 7-Reverse Charge
Reverse charge is a mechanism where the liability to pay tax is on the recipient of the goods or services instead of the supplier. The document summarizes the categories of goods and services where reverse charge applies as per the CGST and IGST Acts, including transportation services by GTA, legal services by advocates, sponsorship services, services provided by directors and insurance agents. Rate of tax is also specified for different categories ranging from nil to 18%.
Reverse charge mechanism
Reverse charge mechanism is a provision under GST where the liability to pay tax is on the recipient of the goods or services instead of the supplier. Normally the supplier pays the tax but under reverse charge the recipient pays the tax directly to the government. The document lists certain categories of goods and services where reverse charge applies such as import of services, services by advocate to business, services by director to company etc. It provides details on when reverse charge is applicable, what taxes to pay (CGST+SGST or IGST), time of supply and few points to note regarding reverse charge such as not using ITC and requirement of self-invoicing.
Input under GST Act
The document discusses input tax credit (ITC) under the GST Act of 2017. It provides definitions of key terms related to ITC such as input tax, input goods and services, capital goods, and output tax. It outlines the eligibility conditions and limitations for claiming ITC, including possessing valid documents, receiving goods/services, paying suppliers, and filing returns. It discusses apportionment of credit for business and non-business use as well as taxable and exempt supplies. Blocked credits are listed for certain goods/services like motor vehicles. The utilization and ledgers for ITC under GST are also summarized.
E-way bill
The following presentation enumerates E-way Bill -jurisprudence, the constitutional validity of E-Way bill, governing sections, modes of e-way bill generation, registration, validity, verification, offenses, and penalties. It also states about grievance redressal and documents to be carried during movement.
Presentation on 15 CA/CB
This document discusses Form 15 CB/15 CA and provides guidance on properly completing and using these forms.
It begins by outlining the target audience for the discussion, which includes professionals looking to start or expand their practice in this area as well as those without much experience.
The presentation then covers the key takeaways, which are understanding the objective and importance of Form 15 CB and 15 CA, the procedures and processes for implementation, how to determine the nature of remittances, understanding chargeability under the Income Tax Act and DTAAs, and how to protect one's own and client's interests.
It emphasizes the growing importance of Form 15 CA/CB due to increased cross-border payments, revenue
What's hot (20)
Similar to Block credit under sec 17(5) of gst
sec333
BCAeronautics, LLC petitions the FAA for an exemption from various regulations to allow for commercial small unmanned aircraft systems (sUAS) operations in the US and internationally. Specifically, BCAeronautics requests relief from regulations regarding airworthiness certification, aircraft marking, pilot certification, maintenance, and operation requirements to enable services like aerial data collection, research, inspections, and film production using sUAS weighing less than 37 pounds at altitudes up to 400 feet and within visual line of sight. If granted, the exemption would permit BCAeronautics to provide sUAS services domestically to customers across various industries and internationally to support disaster response and development needs.
Civil aviation policy
The National Civil Aviation Policy aims to prepare for 30 crore domestic and 50 crore international passengers by 2027. Key objectives include ensuring safety through technology, enhancing regional connectivity through infrastructure development, and promoting the aviation sector through cargo, maintenance, and skill development. The policy introduces a regional connectivity scheme to subsidize flights to small towns, liberalizes bilateral rights, and transitions airport tariffs to a hybrid model using 30% of non-aeronautical revenues. It also reforms ground handling, eases maintenance rules to grow the MRO sector, and develops aviation education.
FAA - EMERGENCY AIRWORTHINESS DIRECTIVE (B737 Classic & NG)
DATE: July 23, 2020
AD #: 2020-16-51
APPLICABILITY: all The Boeing Company Model 737-300, -400, -500, -600, -700, -700C, -800, -900, and -900ER series airplanes, certificated in any category
This emergency AD was prompted by four recent reports of single-engine shutdowns due to engine bleed air 5th stage check valves being stuck open. Corrosion of the engine bleed air 5th stage check valve internal parts during airplane storage may cause the valve to stick in the open position. Corrosion of these valves on both engines could result in a dual-engine power loss without the ability to restart. This condition, if not addressed, could result in compressor stalls and dual-engine power loss without the ability to restart, which could result in a forced off-airport landing.
Ba self declaration dgca template
This document is an undertaking signed by an aviation personnel, Mohd. Khasif, reporting for refueling duty at Ahmedabad airport on April 20, 2020. He declares that he is not under the influence of alcohol, has not consumed alcohol or psychoactive substances in the last 12 hours, and is aware that any violations of the undertaking will result in suspension of his license/approval for three years. The undertaking is based on orders from the DGCA regarding temporary measures during the COVID-19 outbreak.
Car 147 Basic
This document outlines the requirements for basic maintenance training organizations in India seeking approval under CAR 147. It addresses the applicability, scope, general organizational requirements, facility requirements, and personnel requirements. Key points include:
- Organizations must be a registered legal entity to receive approval.
- Facilities must provide protection from weather and allow for proper training/exams, with separate accommodation for theory/exams.
- Practical training workshops may be provided via arrangement with another approved maintenance organization if needed.
- Maximum students per knowledge course is 30 and organizations can induct two batches per category annually.
Federal Aviation Administration Annex Vi
The document proposes amendments to Annex 6 of ICAO regarding flight operations officers/flight dispatchers. The key changes include:
1) Defining flight operations officers/flight dispatchers and assigning them responsibility for operational control.
2) Requiring flight operations officers/flight dispatchers to notify authorities and submit reports in emergency situations.
3) Establishing minimum requirements for those engaged in flight supervision who are not licensed.
4) Revising standards to require operator-specific training for flight operations officers/flight dispatchers.
2014 26-53 emergency
Emergency Airworthiness Directive (AD) 2014-26-53 is sent to owners and operators of Airbus Model A319-115, A319-133, A320-214, A320-232, and A320-233 airplanes.
MOTOR TRANSPORT WORKERS ACT
The Motor Transport Workers Act, 1961 establishes regulations regarding working hours, wages, welfare facilities, and safety standards for motor transport workers in India. Some key points covered in the Act include:
- It applies to motor transport undertakings employing 5 or more workers and extends across all of India.
- It defines terms like motor transport worker, running time, and subsidiary work.
- It specifies maximum working hours of 8 hours per day and 48 hours per week for adults, and limits of 6 hours including breaks for adolescents.
- It mandates facilities like canteens, restrooms, uniforms, medical care, and first aid kits.
- It provides for overtime wages, annual leave, payment of wages,
Civil aviation n startup
The National Civil Aviation Policy aims to develop a safe, secure, and sustainable civil aviation industry in India. Key objectives include enhancing regional connectivity through infrastructure development and fiscal support, improving ease of doing business through deregulation and digitization, and promoting the entire aviation sector value chain. Some major policy initiatives proposed include expanding the regional connectivity scheme, liberalizing bilateral traffic rights, increasing private participation in airports and ground handling services, and reforming maintenance and skill development. The policy also aims to increase domestic passenger traffic to 30 crore by 2022 and 50 crore by 2027.
2014 25-52 emergency
Emergency Airworthiness Directive (AD) 2014-25-52 is sent to owners and operators of Airbus Model A330-200 Freighter, -200, and -300 series airplanes and Model A340-200, -300, -500, and -600 series airplanes.
Similar to Block credit under sec 17(5) of gst (10)
FAA - EMERGENCY AIRWORTHINESS DIRECTIVE (B737 Classic & NG)
FAA - EMERGENCY AIRWORTHINESS DIRECTIVE (B737 Classic & NG)
More from TaxGyan
Amended itc reversal rule 43
Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases under Goods and Service tax
Income tax slab rates for F.Y. 2020-21
In this presentation, we will discuss new slab rates, their comparison with old rates and limitations of the new tax regime.
you can also download the calculator from the below link which helps you to calculate tax liability under both the old tax regime and new tax regime.
https://drive.google.com/open?id=1yYYMEAs0VnEU0M3laHFgT89hXVchm2a2&fbclid=IwAR1QwBW5Cqr2lWXvzVl7hCrA46Pr_J_ZPjJF2MQyOEj5epY6Oleilfgp0bw
Late fee gstr9
we will discuss the late fee and penalty provisions for filing GSTR 9 and GSTR 9C i.e. filing after the due date.
Sec 80 TTB
Section 80TTB was introduced in Budget 2018 to provide tax exemption for senior citizens on interest income. It allows senior citizens aged 60 years or older to claim a deduction of up to Rs. 50,000 for interest earned on specified deposits, including fixed deposits, recurring deposits, and savings accounts with banks, post offices, or cooperative societies. Specified deposits held on behalf of partnerships, associations of persons, bodies of individuals do not qualify for this deduction. With the introduction of Section 80TTB, senior citizens can no longer claim a deduction under Section 80TTA.
Budget 2019
The document summarizes several proposed changes in the Indian budget for 2019 regarding taxes:
1) The rebate under section 87A for individual taxpayers with net taxable income up to Rs. 5 lakhs will be increased to Rs. 12,500 from Rs. 2,500.
2) The standard deduction will be increased to Rs. 50,000 from Rs. 40,000 to provide some tax relief to salaried individuals.
3) Individual taxpayers will no longer have to pay income tax on notional rental income for a second self-occupied house.
4) The capital gains tax exemption limit when investing sale proceeds in two house properties has been increased to Rs. 2 crores
Udin
The document discusses the Unique Document Identification Number (UDIN) system implemented by the Institute of Chartered Accountants of India. The UDIN is an 18-digit number automatically generated for every document certified by a Chartered Accountant when they are registered on the UDIN portal. The UDIN will appear watermarked on documents or can be written on documents using a pen.
More from TaxGyan (6)
Recently uploaded
What is Digital Literacy? A guest blog from Andy McLaughlin, University of Ab...
What is Digital Literacy? A guest blog from Andy McLaughlin, University of Aberdeen
BBR 2024 Summer Sessions Interview Training
Qualitative research interview training by Professor Katrina Pritchard and Dr Helen Williams
Advanced Java[Extra Concepts, Not Difficult].docx
This is part 2 of my Java Learning Journey. This contains Hashing, ArrayList, LinkedList, Date and Time Classes, Calendar Class and more.
PCOS corelations and management through Ayurveda.
This presentation includes basic of PCOS their pathology and treatment and also Ayurveda correlation of PCOS and Ayurvedic line of treatment mentioned in classics.
Azure Interview Questions and Answers PDF By ScholarHat
Azure Interview Questions and Answers PDF By ScholarHat
How to Build a Module in Odoo 17 Using the Scaffold Method
Odoo provides an option for creating a module by using a single line command. By using this command the user can make a whole structure of a module. It is very easy for a beginner to make a module. There is no need to make each file manually. This slide will show how to create a module using the scaffold method.
Walmart Business+ and Spark Good for Nonprofits.pdf
"Learn about all the ways Walmart supports nonprofit organizations.
You will hear from Liz Willett, the Head of Nonprofits, and hear about what Walmart is doing to help nonprofits, including Walmart Business and Spark Good. Walmart Business+ is a new offer for nonprofits that offers discounts and also streamlines nonprofits order and expense tracking, saving time and money.
The webinar may also give some examples on how nonprofits can best leverage Walmart Business+.
The event will cover the following::
Walmart Business + (https://business.walmart.com/plus) is a new shopping experience for nonprofits, schools, and local business customers that connects an exclusive online shopping experience to stores. Benefits include free delivery and shipping, a 'Spend Analytics” feature, special discounts, deals and tax-exempt shopping.
Special TechSoup offer for a free 180 days membership, and up to $150 in discounts on eligible orders.
Spark Good (walmart.com/sparkgood) is a charitable platform that enables nonprofits to receive donations directly from customers and associates.
Answers about how you can do more with Walmart!"
The simplified electron and muon model, Oscillating Spacetime: The Foundation...
Discover the Simplified Electron and Muon Model: A New Wave-Based Approach to Understanding Particles delves into a groundbreaking theory that presents electrons and muons as rotating soliton waves within oscillating spacetime. Geared towards students, researchers, and science buffs, this book breaks down complex ideas into simple explanations. It covers topics such as electron waves, temporal dynamics, and the implications of this model on particle physics. With clear illustrations and easy-to-follow explanations, readers will gain a new outlook on the universe's fundamental nature.
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
DRUGS AND ITS classification slide share
Any substance (other than food) that is used to prevent, diagnose, treat, or relieve symptoms of a
disease or abnormal condition
Executive Directors Chat Leveraging AI for Diversity, Equity, and Inclusion
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
How to Make a Field Mandatory in Odoo 17
In Odoo, making a field required can be done through both Python code and XML views. When you set the required attribute to True in Python code, it makes the field required across all views where it's used. Conversely, when you set the required attribute in XML views, it makes the field required only in the context of that particular view.
Natural birth techniques - Mrs.Akanksha Trivedi Rama University
Natural birth techniques - Mrs.Akanksha Trivedi Rama UniversityAkanksha trivedi rama nursing college kanpur.
Natural birth techniques are various type such as/ water birth , alexender method, hypnosis, bradley method, lamaze method etcPengantar Penggunaan Flutter - Dart programming language1.pptx
Pengantar Penggunaan Flutter - Dart programming language1.pptx
Recently uploaded (20)
What is Digital Literacy? A guest blog from Andy McLaughlin, University of Ab...
What is Digital Literacy? A guest blog from Andy McLaughlin, University of Ab...
Liberal Approach to the Study of Indian Politics.pdf
Liberal Approach to the Study of Indian Politics.pdf
Azure Interview Questions and Answers PDF By ScholarHat
Azure Interview Questions and Answers PDF By ScholarHat
How to Build a Module in Odoo 17 Using the Scaffold Method
How to Build a Module in Odoo 17 Using the Scaffold Method
Walmart Business+ and Spark Good for Nonprofits.pdf
Walmart Business+ and Spark Good for Nonprofits.pdf
The simplified electron and muon model, Oscillating Spacetime: The Foundation...
The simplified electron and muon model, Oscillating Spacetime: The Foundation...
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
Executive Directors Chat Leveraging AI for Diversity, Equity, and Inclusion
Executive Directors Chat Leveraging AI for Diversity, Equity, and Inclusion
Natural birth techniques - Mrs.Akanksha Trivedi Rama University
Natural birth techniques - Mrs.Akanksha Trivedi Rama University
Pengantar Penggunaan Flutter - Dart programming language1.pptx
Pengantar Penggunaan Flutter - Dart programming language1.pptx
Block credit under sec 17(5) of gst
- 1. BLOCK CREDIT U/S 17(5) related to motor vehicle, vessels and aircraft CA SURBHI CHAUDHARI
- 2. FOR TRANSPORTATION OF GOODS TRANSPORTATION OF PASSANGERS APPROVED SEATING CAPACITY >=14 (including driver) APPROVED SEATING CAPACITY<=13(including driver) ITC ALLOWED ITC ALLOWED ITC ALLOWED ( subject to the condition specified in sec 17(5)(a)
- 3. Conditions specified in Sec 17(5)(a) Further supply of such motor vehicle Transportation of Passenger Imparting training on driving of such motor vehicle 1.
- 4. Further supply of such vessels and aircraft Transportation of passenger Imparting training on navigating such vessel Imparting training on flying such aircraft Transportation of goods
- 5. ITC ALLOWED ONLY IN BELOW CASES If used for purpose specified in clause (a) and (aa) Received by taxable person engaged in manufacturing of above Received by general insurance service provider in respect of above
- 6. ITC ALLOWED Exception u/s Sec 17(5)(b) If Motor vehicle , vessels and aircraft used for purpose specified in clause (a) and (aa) Where it is obligatory for an employer to provide to its employees When it is used by registered person as an element of composite or mixed supply When it is used by registered person for making outward supply of the same category of goods or services
- 7. THANK-YOU