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

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