2009 03 Notif Circulars
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Month-wise Summary of Notification and Circulars Compiled By Asmeet A. Shah and Co. and Shubham Consultants
Subject
Corporate Laws Other
Type Date
ID Reference
31/03/09
47
31/03/09
46 Amendment to
Subject
Title
Summarised Content
Applicability of LLP Act ,2008
Notifing certain provision of the limited liability partnership (LLP) Act , 2008 to be applicable and in force with effect from 31-03-09 . This provision are specifically inrelation to easing the formation of LLP on and from 01.04.2009 . "The effect of changes in Foreign Exchange Rates" where by companies are now allowded option for amortise/capitalise foreign exchangea
Direct Tax
Type
Notification Date
ID Reference
Title
Summarised Content
16/03/09
34 28/2009
In exercise of the powers conferred by section 295 read with section 199(3) and section 206C(4) of the income-tax Act 1961 , the Central Board of Direct Taxes has through the income-tax (Sixth Amendment) Rule , 2009 inserted the following rules : a) Rule 37BA: Credit for tax deducted at source for the porpose of section 199 b) Rule 37I: Credit for tax collected a source for the porpose of section 206C (4) These rules shall come into force with effect from 1st April 2009
25/03/09
36 31/2009 [F.No.
In exercise to the powers conferred btsection 295 of the income-tax Act , 1961 , the central Board of Direct Taxes has, through the income-tax Rules ,2009 has substituted Rules 30,31,31Aand 31AA with new rules 30,31,and31A . Further , Rule 37A relatingto return regarding tax deducted at source in case of non-resident has been omitted . Also Rule 37CA and 37D have been substituted by New Rules 37CAand 37D relating to time and mode of payment of TDS and certifacte for collection of tax and source
25/03/09
35 [F.No.142/19/2
In Exercise of power conferred by section 295 read with section 195b(6) of the income-tax Act 1961 the central board of direct tax (Seventh Amenedment )Rules , 2009 inserted Rule 37BB relating to furnishingof information under section 195 (6) which shall come into force with effect from 1st July,2009 . Apart from other provision , the rule provides that the information to be furnished under section 195 (6)has to be given in form No.15CA has to be verified in the manner indicated therein . Further , the certificate from accountant defined in the Explanation to Section 288 has to be obtained in form No. 15CB
27/03/09
37 S. O. 866(E)
In exercise of the power by section 295 of the income-tax Act 1961, the central Board of Direct Taxes has through the income-tax Rules,2009 notified the new ITR Forms for Assessment year 20
Subject
Excise
Type
Notification Date
ID Reference
Title
Summarised Content
Page 1 of 2
05/03/09
39 5/2009 CE (NT
Inseted /new Rule 14A in Pan Masala Packing Machine Rules , 2008 to provide that notwithstanding anything contained in these rules or in the central Exices Rule 2002 i)no notified goods shall be exported without payment of duty ; and ii) no material shall be removed without payment of duty from a factory or warehouse or any other premises for use in the manufacture or processing of notified goods which are exported out of India
17/03/09
41 10/2009 ST
has amended 'Form ST-3 in service tax Rules , 1994 to furnish the name and identification No.of Service tax Return prepapers by them
Subject
FEMA
Type
Circular Date 26/03/09
ID Reference
Title
43 RBI/2008-09/4
Summarised Content Online downloading of GR forms It terms of Regulation 3 of notification No. FEMA/23 dated 3rd may 2000 as amended from time to time, every exporter of goods or softwarein physical form or through any other form , either directly or indrectly , to any place outside India, other than Nepal and Bhutan , shall furnish to the specified authority, a declaration in one of the form set in the scheduled thereto. At present, GR form [ to be completed in duplicate for export otherwse then by post including export of software in physical form i.e. magnetic tapes / discs and paper media] can be obtained by the exporter from the regional offices of the Reserve bank at the cost of Re. 1. As part of simplifying the procedure , it ahs been decieded toamke the GR form available online on the Resrve banks website .Accordingly , the exportere have the optionto use GR forms available on-line as well Further,both printers and the papers size in the page setup option has to be set to legal size before printing . The GR no will be automatically allotted when the document goes to to the print queue. The exporter will continue to have the facility of purchasing the GR forms fro m the regional offices of the Resrve bank as hitherto . However ,this facility would be phased out within a period of one year
Type
Other Date 24/03/09
Subject
ID Reference
Title
42 RBI/2008-09/4
Summarised Content deffered payment protocols dated April 30 1981 and December 23,1985 between Government of India and erstwhile USSR The rupee value of the special currency basket has been fixed at Rs 67-2425 with effect from March 05,2009 as against earlier value of Rs. 65.0272.
Service Tax Notification
Type Date 03/03/09
ID Reference 40 9/2009 ST
Title
Summarised Content has been issued in super session of notification No 4/2009ST dated 31-03-2004 . Any taxable service which is provided in relation to the authorised operation in a special economic zone , and received by a developer or unit of special economic zone shall eb exempt from whole of the service tax leivable thereon provided certain condition as specified in the notification are satisfied .
Page 2 of 2
Subject
Corporate Laws Other
Type Date
ID Reference
31/03/09
47
31/03/09
46 Amendment to
Subject
Title
Summarised Content
Applicability of LLP Act ,2008
Notifing certain provision of the limited liability partnership (LLP) Act , 2008 to be applicable and in force with effect from 31-03-09 . This provision are specifically inrelation to easing the formation of LLP on and from 01.04.2009 . "The effect of changes in Foreign Exchange Rates" where by companies are now allowded option for amortise/capitalise foreign exchangea
Direct Tax
Type
Notification Date
ID Reference
Title
Summarised Content
16/03/09
34 28/2009
In exercise of the powers conferred by section 295 read with section 199(3) and section 206C(4) of the income-tax Act 1961 , the Central Board of Direct Taxes has through the income-tax (Sixth Amendment) Rule , 2009 inserted the following rules : a) Rule 37BA: Credit for tax deducted at source for the porpose of section 199 b) Rule 37I: Credit for tax collected a source for the porpose of section 206C (4) These rules shall come into force with effect from 1st April 2009
25/03/09
36 31/2009 [F.No.
In exercise to the powers conferred btsection 295 of the income-tax Act , 1961 , the central Board of Direct Taxes has, through the income-tax Rules ,2009 has substituted Rules 30,31,31Aand 31AA with new rules 30,31,and31A . Further , Rule 37A relatingto return regarding tax deducted at source in case of non-resident has been omitted . Also Rule 37CA and 37D have been substituted by New Rules 37CAand 37D relating to time and mode of payment of TDS and certifacte for collection of tax and source
25/03/09
35 [F.No.142/19/2
In Exercise of power conferred by section 295 read with section 195b(6) of the income-tax Act 1961 the central board of direct tax (Seventh Amenedment )Rules , 2009 inserted Rule 37BB relating to furnishingof information under section 195 (6) which shall come into force with effect from 1st July,2009 . Apart from other provision , the rule provides that the information to be furnished under section 195 (6)has to be given in form No.15CA has to be verified in the manner indicated therein . Further , the certificate from accountant defined in the Explanation to Section 288 has to be obtained in form No. 15CB
27/03/09
37 S. O. 866(E)
In exercise of the power by section 295 of the income-tax Act 1961, the central Board of Direct Taxes has through the income-tax Rules,2009 notified the new ITR Forms for Assessment year 20
Subject
Excise
Type
Notification Date
ID Reference
Title
Summarised Content
Page 1 of 2
05/03/09
39 5/2009 CE (NT
Inseted /new Rule 14A in Pan Masala Packing Machine Rules , 2008 to provide that notwithstanding anything contained in these rules or in the central Exices Rule 2002 i)no notified goods shall be exported without payment of duty ; and ii) no material shall be removed without payment of duty from a factory or warehouse or any other premises for use in the manufacture or processing of notified goods which are exported out of India
17/03/09
41 10/2009 ST
has amended 'Form ST-3 in service tax Rules , 1994 to furnish the name and identification No.of Service tax Return prepapers by them
Subject
FEMA
Type
Circular Date 26/03/09
ID Reference
Title
43 RBI/2008-09/4
Summarised Content Online downloading of GR forms It terms of Regulation 3 of notification No. FEMA/23 dated 3rd may 2000 as amended from time to time, every exporter of goods or softwarein physical form or through any other form , either directly or indrectly , to any place outside India, other than Nepal and Bhutan , shall furnish to the specified authority, a declaration in one of the form set in the scheduled thereto. At present, GR form [ to be completed in duplicate for export otherwse then by post including export of software in physical form i.e. magnetic tapes / discs and paper media] can be obtained by the exporter from the regional offices of the Reserve bank at the cost of Re. 1. As part of simplifying the procedure , it ahs been decieded toamke the GR form available online on the Resrve banks website .Accordingly , the exportere have the optionto use GR forms available on-line as well Further,both printers and the papers size in the page setup option has to be set to legal size before printing . The GR no will be automatically allotted when the document goes to to the print queue. The exporter will continue to have the facility of purchasing the GR forms fro m the regional offices of the Resrve bank as hitherto . However ,this facility would be phased out within a period of one year
Type
Other Date 24/03/09
Subject
ID Reference
Title
42 RBI/2008-09/4
Summarised Content deffered payment protocols dated April 30 1981 and December 23,1985 between Government of India and erstwhile USSR The rupee value of the special currency basket has been fixed at Rs 67-2425 with effect from March 05,2009 as against earlier value of Rs. 65.0272.
Service Tax Notification
Type Date 03/03/09
ID Reference 40 9/2009 ST
Title
Summarised Content has been issued in super session of notification No 4/2009ST dated 31-03-2004 . Any taxable service which is provided in relation to the authorised operation in a special economic zone , and received by a developer or unit of special economic zone shall eb exempt from whole of the service tax leivable thereon provided certain condition as specified in the notification are satisfied .
Page 2 of 2
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