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Skorydov MyTax Assistant

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As per the amendment to Section 285BA of the Income Tax Act, 1961 made by the Finance (No. 2) Act 2004, specified entities mentioned in Table below are required to furnish an Annual Information Return (AIR) in respect of specified financial transactions registered/recorded during the financial year (beginning on or after April 1, 2004) to the income tax authority or such other prescribed authority. As per the amended Rule 114E of the Income Tax Rules, 1962, the Annual Information Return shall be furnished by every person mentioned in the column "Class of Person", of the Table below in respect of all transactions of the nature and value specified in the corresponding entry in column "Nature and Value of transaction" of the said Table.

SUPPLEMENTARY INFORMATION:

Only one AIR is allowed to be filed by a Filer for a given financial year. However, in case the Filer wants to rectify genuine/bonafide mistakes or if it wants to furnish additional transactions to be included in AIR, it may do so through 'Supplementary Information'.

There are three situations when a Filer may be required to file Supplementary Information:

in response to a notice issued by CIT (CIB) within the time allowed by CIT (CIB)
Suo moto - to furnish additional details not submitted in original AIR
in response to deficiency indicated by TIN-FC in provisional receipt

Free download from Shareware Connection - As per the amendment to Section 285BA of the Income Tax Act, 1961 made by the Finance (No.

Publisher: Skorydov Systems Private Limited | License: Shareware | Price: 220.00
Version: 1.3.3 | Platform: Win7 x64, Windows 7, WinOther, WinVista, WinVista x64
Released Date: | Rating: 0 | Title: Skorydov MyTax Assistant

Author Url: http://www.mytaxassistant.com/
Program Info Url: http://www.mytaxassistant.com/
Download Url: http://www.mytaxassistant.com/Downloads/AIR/AIR.zip

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