Sunday, 8 April 2012

ICSI - For Students Appearing June, 2012 session of CS examinations


All students appearing in June, 2012 session of CS examinations are hereby informed that detailed particulars of their  examination form ( including their photograph and signature) have been uploaded on institute’s website www.icsi.edu. All students are advised to check and verify the enrollment details carefully and if any discrepancy is found, the same may be communicated to Directorate of Student Services, Noida immediately for necessary corrections. No requests for change will be entertained after 17th May, 2012. 

Inauguration of Direct Taxes Regional Training Institute, Bangalore.


DIRECT TAXES REGIONAL TRAINING INSTITUTE, BANGALORE

Honorable Finance Minister, Sh. Pranab Mukherjee will inaugurate the Direct Taxes Regional Training Institute complex, Bangalore on 8th April 2012.

The Institute

Direct Taxes Regional Training Institute, Bangalore (DTRTI or the Institute, for short) is the training arm of the Income-tax Department. It functions under the aegis of National Academy of Direct Taxes, Nagpur. DTRTI had its humble origin in 1973 at No 18, Crescent Road, Bangalore. Original jurisdiction of DTRTI spanned across South India, covering Karnataka, Goa, Andhra Pradesh, Tamil Nadu and Kerala.

After the creation of a training center at Chennai, the jurisdiction is now restricted to the first three states where its training base numbers about 4000 departmental personnel. However, for its specialized courses, the jurisdiction extends to all over the country. Two units for training the ministerial staff, one each at Bangalore and Hyderabad, are part of DTRTI. In its existence of about 38 years, DTRTI has so far trained nearly 60,000 officials of the Department.  

ICAI - Oracle ERP Financial Accounting Training Program at Mumbai from 27th May 2012 (FCFS, last date 1st May 2012, 20 CPE Hours)


Oracle ERP Financial Accounting Training Program at Mumbai
(Last date of registration: 1st May 2012) (20 CPE Hours)

The Committee on Information Technology of the ICAI is organizing an Oracle Financial Accounting Training program. This is a Blended Training with a combination of 7 days Trainer Led Program and 1 Year Access to Online Oracle Finance Training modules.

Exposure Draft of General Purpose Financial Reporting XBRL Taxonomy Based on Revised Schedule VI for Commercial and Industrial Companies


The Ministry of Corporate Affairs (MCA) has laid down a new format of Schedule VI to the Companies Act, 1956 applicable for the Financial Statements prepared for the accounting year commencing on or after 1st of April, 2011.

With the new reporting format, the taxonomy also needed to undergo a change. Accordingly, the new taxonomy, based on the Revised Schedule VI requirements, for the Commercial & Industrial (C&I) companies has been developed by ICAI. The new taxonomy is a general purpose taxonomy capable of being used for filing annual financial statements for any Commercial & Industrial companies. It covers the financial statements, viz. Balance Sheet, Statement of Profit and Loss and Cash Flow Statement and the related notes and the non-financial information. The draft taxonomy has been developed conforming to the requirements of the Revised Schedule VI, existing notified Indian Accounting Standards and Guidance Notes on Accounting issued by ICAI while adapting the architectural features of the IFRS general purpose taxonomy 2011. MCA specific requirements have also been added to the taxonomy so as to meet their reporting requirements.

ICAI - Last Date Extended to 11th April 2012 for Empanelment for Observers for the CA Exam to be held in May-2012 and the Common Proficiency Test to be held in June-2012


4th April, 2012
Examination Department
The last date for receipt of application for Empanelment for Observers for Chartered Accountants Main Examinations scheduled to be held from 2nd to 17th May, 2012 and CPT on 17th June, 2012 has been extended upto 11th April, 2012 (Wednesday).

ICAI - Extension of Common Proficiency Course (CPC) Registration date upto 9th April, 2012


Important Announcement
BoS/Announcement/227/12April 4, 2012

Sub: Further extension of Common Proficiency Course (CPC) registration date upto 9th April, 2012

In continuation of earlier announcement dated January 5, 2012, it is hereby informed that due to the closure of Banks on account of yearly closing and subsequent public holidays on 5th April, 2012 (Mahavir Jayanti) and 6th April, 2012 (Good Friday), the last date for registration for Common Proficiency Course (CPC) shall be 9th April, 2012 for being eligible to appear in the Common Proficiency Test (CPT) to be held in June, 2012.

CG prohibits import into or export from India of Hazardous Wastes


[To be published in Gazette of India Part -II-Section 3-Sub-sections-(i), Extraordinary]

Government of India
Ministry of finance
Department of Revenue
Central Board of Excise and Customs
                        
Notification No.31/2012-Customs (N.T.)

New Delhi, 4th April 2012.

GSR (E)……In exercise of the powers conferred by sub-section (1) of section 11 of the Customs Act, 1962 (52 of 1962), and in suppression of the notification No. 35/2004-CUSTOMS (N.T.), dated 19.3.2004, published in the Gazette of India Part-II, Section 3, Sub-section (ii) vide G.S.R. 201(E) dated 19th March 2004, except as respect things done or omitted to be done before such suppression, the Central Government, being satisfied that it is necessary so to do for the purpose of the protection of human, animal, plant life and health, hereby prohibits import into India and export out of India of hazardous wastes specified in Scheduled VI to the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008, issued under the Environment (Protection) Act, 1986 (29 of 1986), save as otherwise provided under the said Act and the rules made thereunder.

Wednesday, 4 April 2012

Depreciation restricted to 15% on wind mills installed after 31-3-2012


Income-tax (Fourth Amendment Rules, 2012 – 
Depreciation restricted to 15% on wind mills installed after 31-3-2012

Notification No. 15/2012 [F.No.149/21/2010-SO(TPL)] S.O.694(E), dated 30-3-2012

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
 1. (1) These rules may be called the Income-tax ( 4th Amendment) Rules, 2012.
(2) They shall come into force on the 1st day of April, 2012.

New Income Tax Return Forms for Assessment Year 2012-13

CBDT notifies New below mentioned Income Tax Return Forms for the Assessment Year 2012-13:-

  1. SAHAJ (ITR-1)
  2. ITR-2
  3. ITR-3
  4. SUGAM (ITR-4S)
  5. ITR-4
  6. ITR-V

CBEC - Clarification on Point of Taxation Rules, 2011


Circular No.154/5/ 2012 – ST

FNo 334/1/2012- TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tax Research Unit
Room No 146, North Block, New Delhi
Dated: 28th March 2012
To
Chief Commissioner of Customs and Central Excise (All)
Chief Commissioner of Central Excise & Service Tax (All)
Director General of Service Tax
Director General of Central Excise Intelligence
Director General of Audit
Commissioner of Customs and Central Excise (All)
Commissioner of Central Excise and Service Tax (All)
Commissioner of Service Tax (All)

Madam/Sir,

Subject: - Clarification on Point of Taxation Rules - regarding.
      
1.             Notification No.4/2012 - Service Tax dated the 17th March 2012 has amended the Point of Taxation Rules 2011w.e.f. 1st April 2012, inter- alia, amending Rule 7 which applied to individuals or proprietary firms or partnership firmsproviding taxable services referred to in sub-clauses (g), (p), (q), (s), (t), (u), (za) and  (zzzzm) of clause (105) of section 65 of the Finance Act, 1994. Rule 7 determined the point of taxation in such cases as the date of receipt of payment. The provisions have been amended both in the Point of Taxation Rules 2011 and the Service Tax Rules 1994 such that from 1stApril 2012 the payment of tax shall be allowed to be deferred till the receipt of payment upto a value of Rs 50 lakhs of taxable services. The facility has been granted to all individuals and partnership firms, irrespective of the description of service, whose turnover of taxable services is fifty lakh rupees or less in the previous financial year.