Important amendents in Service Tax applicable w.e.f. 01.10.2014

The CBEC has issued a notificated dated 25th August, 2014 regarding fixed the date of applicability of provision of section 114(A), (B), (C) of the Finance (No.2) Act, 2014 which is as under:


Government of India
Ministry of Finance
(Department of Revenue)

Notification  No. 18 /2014-Service Tax

New Delhi, the 25th August, 2014

G.S.R...... (E).– In exercise of the powers conferred by clauses (A), (B) and (C) of section 114 of the Finance (No.2) Act, 2014 (25 of 2014), the Central Government hereby appoints the 1st day of October, 2014 as the date on which the provisions of clauses (A), (B) and (C) of the said section of the said Act shall come into force.

[F. No. 334 /15 /2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India

Again, the CBEC has amemed and inserted two new rules i.e. Rule 11 & 12m after Rule 10 of the Service Tax Rules by its Notificated No. 19/2014-ST dated August 25, 2014 which is as under:


Government of India
Ministry of Finance
(Department of Revenue)

No. 19 /2014-Service Tax
New Delhi, the 25th August, 2014

G.S.R..... (E).–In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:—
1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2014.
   (2) They shall come into force on the 1st day of October, 2014.

2. In the Service Tax Rules, 1994, after rule 10, the following rules shall be inserted,namely:-

   "11. Determination of rate of exchange."

        The rate of exchange for determination of value of taxable service shall be the applicable rate of exchange as per the generally accepted accounting principles on the date when point of taxation arises in terms of the Point of Taxation Rules, 2011.
   "12. Power to issue supplementary instructions."

        The Board or the Chief Commissioners of Central Excise may issue instructions for any incidental or supplemental matters for the implementation of the provisions of the Act.

[F. No. 334 /15 /2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India

The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94 - SERVICE TAX, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and last amended vide notification No.9/2014 - Service Tax, dated the 11th July, 2014 vide number G.S.R. 478 (E), dated the 11th July, 2014.

All about TDS / TCS Return Statements - FAQs.

Who is required to file e-TDS / e-TCS statement?
As per Income Tax Act, 1961, all corporate and government deductors / collectors are mandatorily required to file their TDS / TCS statements on electronic media (i.e. e-TDS / TCS statements). However, deductors / collectors other than corporate / government can file either in physical or in electronic form.

What are the due dates for filing of statement?

What will be the consequences if I do not file TDS / TCS statement within due date?
There will be a levy of Rs. 200.00 per day under section 234E of the IT Act, 1961 from the due date till the date when statement is filed.

Is there any penalty for non-filing of TDS / TCS statements?
Yes. If TDS / TCS statement is not filed for one year from the due date of filing, there would be a penalty of minimum Rs. 10,000.00 to Rs. 1,00,000.00 for not filing TDS / TCS statement under section 271H of the IT Act, 1961.

How can a Deductor / Collector check the status of TDS / TCS statement filed?
Status of TDS / TCS statements filed by a deductor can be checked by logging in to TRACES as deductor. This facility would be available only to a registered user of the portal.

What are the different statuses available on TRACES regarding TDS / TCS statement?
Following processing status shall be displayed for regular statement:
  • Pending for Processing
  • Processed for Form 26AS
  • Processed without Defaults
  • Processed with Defaults
Following processing status shall be displayed for correction statement:
  • Pending for Processing
  • Processed for Form 26AS
  • Processed without Defaults
  • Processed with Defaults
  • Rejected
What are the common reasons for rejection of correction statement by TDS-CPC? 
Following are the common reasons for rejecting a correction statement:
  • TAN is not valid as per data at TDS CPC
  • Statement corresponding to regular token number / previous token number field, as given in correction return, does not exist
  • Previous token number does not correspond to the last accepted correction statement at TDS CPC
  • Correction is filed for a regular return which is in cancelled state
  • In a correction statement, below are the verification keys which should match with the corresponding fields of regular statement :
        RRR assessment year
        Return Financial Year
        Previous Token number
        Last TAN of Deductor
        Receipt number of Original / Regular Return
        Form number
  • Sum given in 27A form should match with the sum of deducted amount of deductee records given in the correction statement
What are the reasons to reject the correction in deductee records by TDS-CPC?
Rejection reasons pertaining to deductee details are as follows:
  • In a correction statement that updates / deletes deductee rows, verification keys from deductee data that should match with corresponding fields in regular / previous return are – Last PAN, Last total amount deducted at source, Last total amount deposited
  • Updation / deletion on deductee record is submitted in a correction statement but this deductee record does not exist in previous/ regular return
  • Valid PAN to invalid PAN update is not allowed for a deductee row
  • Deductee detail record number should be unique in case of addition of deductees
  • If value of Reason for non-deduction / lower deduction / higher deduction / threshold field as per regular or last correction statement is ‘C’ , then update can be performed only on ‘PAN’, ‘Amount of Payment’ and ‘Date of Payment’
  • Deletion of deductee record having value C in Reason for non-deduction / lower deduction/ higher deduction / threshold field, is not allowed
  • Valid PAN to another valid PAN update can be done only once for a given deductee row
What are the reasons to reject the correction in salary detail records by TDS-CPC?Rejection reasons pertaining to salary details are as follows:
  • In case of salary detail PAN update or delete of salary detail record, last total gross income should match with corresponding value in regular / previous statement
  • Salary detail record on which correction is filed does not exist in the regular / previous return
  • In case of addition of salary detail record, the record number should be unique and in sequence with the existing records in regular / previous return
Source: TRACES

Short Payment of Default TDS close by using Online Correction Facility

CPC (TDS) advisory for closure of Short Payment Defaults using Online Correction facility before allowing Conso Files

As you may be aware that at the time of filing TDS statements, it is mandatory to quote the challan particulars through which TDS payments have been made. The TDS forms prescribe quoting of such challans and the underlying deductee transactions corresponding to such challans.

However, it is observed that:
  • At times, data entry mistakes are committed, while reporting tax payments in the respective TDS statements.
  • Though CPC (TDS) makes best efforts to match such challans, however, they may remain unmatched leading to "Short Payment" demand.
  • The above results into issuance of notices by the field officers.

           To make the resolution process non-intrusive, CPC (TDS) proposes a new change while submitting request for download of the Consolidated (Conso) file for a particular quarter. If there is a "Short Payment defaults" on account of unmatched challans for the relevant quarter, the deductor would be provided with online view of all available unconsumed challans, which can be tagged with deductees, to close the above default.

Following are key information to be noted in this regard:
  • CPC(TDS) mandates to close the above default by tagging unconsumed challans, if available in CPC(TDS) system, through online correction (without digital signature).
  • In case there is no available challan for consumption, the deductor is required to first deposit the due tax in the bank and then the same challan will be available for tagging in CPC(TDS) system after around 3-4 days of deposit.
  • The Online Correction facility of TRACES needs to be used for closure of the Short Payment default.
  • The user will not be able to download Conso file for the relevant TDS statement on closure of the above default.
  • Once the challan is suitably tagged, CPC(TDS) shall suo moto reprocess the cases thereby reducing the Short Payment default by equivalent amount.
What Actions to be taken:
  • During submission of request for Conso File, a message will be displayed, if there are Short Payment defaults in the TDS statement and instructions will be provided to submit Online Correction.
  • Details of defaults will be provided during Online Correction process.
  • In case of insufficient challans, please use Challan ITNS 281 to pay the demand or use any other Challan, which has adequate balance available.
  • Submit an Online Correction using the functionality on TRACES to tag the challans with deductee rows. Login to TRACES and navigate to "Defaults" tab to locate "Request for Correction" from the drop-down list. You can refer to our e-tutorial for necessary help.
Online Challan Corrections:
  • A list of all Matched and Unmatched challans can be viewed by clicking the appropriate tab.
  • Unmatched challans can be corrected and tagged to Deductee rows in the statement.
  • The corrections in TDS statements can be raised even without Digital Signature.
  • Correct KYC information needs to be submitted for the purpose of validation.
  • All previous corrections pertaining to the statement should have been processed and the processing status can be verified from the Dashboard.
For any further assistance, you can also write to or call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.


Salaried Employee Calculates Actual Income Tax Liability for Asstt. Year 2015-16, How ?

As announced Indian Union Budget-2014 which placed by Finance Minter for Asstt. Year 2015-16. In this Budget many important amendments are made for benefit to Salaried Employee with Tax Exemptions, Perquisite and deductions. For all these a simple method to calculate Income Tax for salaried employee including all exemptions, Perquisites and Deductions for Asstt. Year 2015-16 are as under :

Some  Exempted Receipts /Special allowances &  Perquisite which are not chargeable to tax are -
Exempted Receipts -
  1. Medical Reimbursement (Max Rs. 15000/- Per annum)
  2. L.T.A (as per Rule)
Special allowances Exempted u/s 10(14)
  1. Uniform Allowance (granted to meet the expenditure incurred on purchase or maintenance of uniform to be worn during performance of Official Duty)
  2. Helper Allowance (granted to meet expenditure incurred on helper for performance of official duty)
  3. Academic Allowance (granted for encouraging academic, research & training pursuits) including Newspaper, Generals etc.)
  4. Children Education Allowance (Rs. 100/- P.M. Per Child / (Rs. 300/- for Hostel Expenditure) Max of 2 Children)
  5. Conveyance allowance ( granted to meet the expenditure incurred on conveyance, while performing official duty. ( Expenditure incurred for covering journey between office and residence is not treated as expenditure in performance of official duty. )
Deduction available u/s -16
  1. Entertainment allowance (for Govt Employees) Max  Rs. 5000/-
  2. Professional tax - Professional tax paid by employee is deducted. If employee pays the professional tax on behalf of employee, It is first added in gross salary as taxable perquisite and thereafter deduction is provided from gross salary
Perquisite not chargeable to tax  Free food and beverage
  1. Food and non-alcoholic beverages provided in working hours in remote area or an off shore installation are exempted to tax.
  2. Tea, coffee or non-alcoholic beverages and snakes in working hours are tax free perquisites.
  3. Meals (Lunch and / or dinner) in office hours is not taxable. If cost to the employer is  * 50 (or Less) per meal. 
Some Exempted Income are ( to be shown while Return filing)
  1. Withdrawal / Maturity received from PF, PPF, Insurance Co., Agriculture. (Max up to 5000/-)
  2. Long Term Capital Gain From Shares
  3. Dividend on shares in companies
  4. Interest on Saving Bank & Post Office A/c up to  Rs. 10,000/- ( Sec-80TTE)
Please Note :
  • Interest earned from all sources is to be included. All interest (including saving Bank A/C (above Rs. 10,000) (FD) income is fully taxable.
  • As per clarification from IT department, all perquisites such as rent-free accommodation, company provided car, free or concessional education facilities, employee stock option plan, free club membership, company provided credit card, gift vouchers, meal coupons, hotel stay beyond 15 days, are fully taxable.
Tax Calculation Method:

Download Tax Calculation Software for Salaried Employee
HRA exemption = Least of (40% (50% for metros) of Basic+DA or HRA or rent paid - 10% of Basic+DA)

Transport allowance is exempt up to Rs.800/- per month during the month. (Expenditure incurred for covering journey between office and residence.)  For people having permanent physical disability, the exemption is 1,600/- per month.

Reimbursement of Medical bills are exempt for self and dependent family, up to Rs.15,000/- per annum u/s(5) LTA is exempt to the tune of economy class Train/ Air /Recognised public Transport fare for the family to any destination in India, by the shortest route.

LTA can be claimed twice in a block of 4 calendar years. The current block is from 01.01.2010 to 31.12.2013. For claim, it is must to provide originals tickets etc.

U/s 24 There is an Exemption for interest on housing loan. (for Self occupied Residence). If the loan was taken before Apr 1, 1999 exemption is limited to Rs. 30,000/- per year. If the loan was taken after Apr 1, 1999 exemption is limited to Rs. 2,00,000/- per year if the house is self-occupied; There is no limit if the house is rented out.

This exemption is available on accrual basis, which means if interest has accrued, you can claim exemption, irrespective of whether you've paid it or not..                            "

If you have rented out your house, enter the total income / loss from the house (after deducting property tax and standard maintenance expenses).

U/s 80CCE- Maximum Exemption up to  Rs. 150000/-  Investments up to Rs. 1.5 lac in PF, VPF, PPF, Employee contribution in NPS,Insurance Premium, Housing loan principal repayment, NSC, ELSS, long term bank Fixed Deposit, Post Office Term Deposit, etc. are deductible from the taxable income. There is no limit on individual items, (for example) all 1 lac can be invested in NSC or PPF etc.
U/s 80CCD -The Finance Act, 2011 provides that contribution made by the Central Government or any other employer to NPS (up to 10 per cent of the salary of the employee in the previous year)shall be excluded while computing the limit of Rs. 1,50,000.The contribution by the employee to the NPS will be subject to the limit of Rs. 1,00,000.

U/s 80CCG - Rajiv Gandhi Equity Savings Scheme is a new exemption available for investment in stock markets (direct equity). Avaialble only for those with gross income less than 12 lacs and only for first time investors in stock market. Exemption available at 50% of investment subject to maximum of Rs.50,000/- invested. Investments are locked-in for three years

U/s 80D Medical Insurance Premium (such as Mediclaim & Critical illness Cover)& Health Check up Upto Rs. 5000, premium is exempt up to Rs. 30,000/ per year (Rs.15,000/- for self,spouse and children ) (Rs. 15000/- for Parents. If the premium includes for a dependent who is (Senior Citizen) above 60 years of age, an extra Rs. 5,000//- can be claimed.

U/s 80DD Deduction in respect of medical treatment of handicapped dependents is limited to Rs. 50,000/- per year if the disability is less than 80% and Rs. 1,00,000/- per year if the disability is more than 80%

U/s 80DDB Deduction in respect of medical treatment for specified ailments or diseases for the assesse or dependent can be claimed up to Rs. 40,000/- per year. If the person being treated is a senior citizen, the exemption can go up to Rs. 60,000/-. but any amount received under Medical Insurance Policy will be reduced from the amount of deduction allowed. The Diseases and ailments specified under rule 11DD are.
  1. neurological diseases being demetia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia and parkisons disease,
  2. cancer,
  3. AIDS,
  4. Chronic renal failure,
  5. hemophilia, and 
  6. thalassaemia.
U/s 80E Interest repayment on education loan (taken for higher education from a university of self & dependents) is completely tax exempt

U/s 80G Donations given for certain charities are tax exempt. Some(NGO,Trust etc.) are exempt to the tune of 50%, whereas Govt funds are 100%.

U/s 80GG If you are not getting  HRA, but living in rented house, an exemption is available. This will be calculated as minimum of (25% of total income or rent paid - 10% of total income or Rs. 24,000/- per year)

U/s 80U who suffers from not less than 40 per cent of any disability is eligible for deduction to the extent of Rs. 50,000/- and in case of severe disability to the extent of Rs. 100,000/-

U/s 80TTA introduced through Finance Act, 2012. Section 80TTA provides a deduction of up to Rs. 10,000 on your income from interest on saving bank accounts.

DEDUCTION u/s. 80C and chapter VIA
U/s. 80C of the Income Tax Act allows certain investments and expenditure to be deduct from total income. One must plan investments well and spread it out across the various instruments specified under this section to avail maximum tax benefit. There are no sub-limits and is irrespective of how much you earn and under which tax bracket you fall. Most of the Income Tax payee try to save tax by saving under Section 80C of the Income Tax Act.  However, it is important to know the Section in total. so that one can make best use of the options available for deduction under income tax Act. One important point to note that one can not only save tax by undertaking the specified investments, but some expenditure which you normally incur can also give you the tax exemptions.

Qualifying Investments u/s 80CCE
  • Provident Fund (PF) & Voluntary Provident Fund (VPF) PF is automatically deducted from your salary. your contribution [12% of Basic] (i.e., employee’s contribution) is counted towards section 80C investments. You also have the option to contribute additional amounts through voluntary contributions (VPF). Current rate of interest is 8.5% per annum (p.a.) and is tax-free.
  • Life Insurance Premiums: Any amount that you pay towards life insurance premium in Life Insurance Corporation (LIC) or any other Insurance CO.for yourself, your spouse or your children can also be included in Section 80C deduction. If you are paying premium for more than one insurance policy, all the premiums will be included. also premium paid for ULIP will also be treated as Premium paid for Life Insurance Policies.
  • Unit linked Insurance Plan : ULIP stands for Unit linked Saving Schemes. ULIPs cover Life insurance with benefits of equity investments.They have attracted the attention of investors and tax-savers not only because they help us save tax but they also perform well to give decent returns in the long-term.
IMP : Total Amount Received at Maturity, Survival Benefits, Withdrawal in Insurance Policies is Tax Free and fully exempted u/s 10(10D).
  • Public Provident Fund (PPF): Among all the assured returns small saving schemes, 
  • Public Provident Fund (PPF) is one of the best. Current rate of interest is 8% tax-free and the normal maturity period is 15 years. Minimum amount of contribution is Rs. 500 and maximum is Rs. 1,50,000.(New Change) from Budget 2014
  • National Savings Certificate (NSC): National Savings Certificate (NSC) is a 5-Yr small savings instrument eligible for section 80C tax benefit. Rate of interest is  8.58% compounded half-yearly, i.e. If you invest Rs.100, it becomes Rs.150.90 after five years. The interest accrued every year is liable to tax (i.e. to be included in your taxable income) but the interest is also deemed to be reinvested and thus eligible for section 80C deduction.
  • Home Loan Principal Repayment & Stamp Duty and Registration Charges for a home Loan The Equated Monthly Installment (EMI) that you pay every month to repay your home loan consists of two components – Principal and Interest.The principal component of the EMI qualifies for deduction under Sec 80C. Even the interest component can save you significant income tax – but that would be under Section 24 of the Income Tax Act. The amount you pay as stamp duty when you buy a house, and the amount you pay for the registration of the documents of the house can be claimed as deduction under section 80C in the year of purchase of the house.
  • Tuition  fees  for 2 children  Apart form the above major investments expenses for children’s education (Only Tution Fee (for which you need receipts)), can be claimed as deductions under Sec 80C.
  • Equity Linked Savings Scheme (ELSS): There are some mutual fund (MF) schemes specially created for offering you tax savings, and these are called Equity Linked Savings Scheme, or ELSS. The investments that you make in ELSS are eligible for deduction under Sec 80C.
  • 5-Yr bank fixed deposits (FDs): Tax-saving fixed deposits (FDs) of scheduled banks with tenure of 5 years are also entitled for section 80C deduction.
  • 5-Yr post office time deposit (POTD) scheme: POTDs are similar to bank fixed deposits. Although available for varying time duration like one year, two year, three year and five year, only 5-Yr post-office time deposit (POTD) – which currently offers 7.5 per cent rate of interest –qualifies for tax saving under section 80C. Effective rate works out to be 7.71% per annum (p.a.) as the rate of interest is compounded quarterly but paid annually. The Interest is entirely taxable.
  • Pension Funds or Pension Policies – Section 80CCC: This section – Sec 80CCC – stipulates that an investment in pension funds is eligible for deduction from your income. Section 80CCC investment limit is clubbed with the limit of Section 80C – it means that the total deduction available for 80CCC and 80C is Rs 1.5 Lakh.This also means that your investment in pension funds upto Rs.1.5 Lakh can be claimed as deduction u/s 80CCC. However, as mentioned earlier, the total deduction u/s 80C and 80CCC can not exceed  Rs.1.5 Lakh.
  • Infrastructure Bonds: These are also popularly called Infra Bonds. These are issued by infrastructure companies, and not the government. The amount that you invest in these bonds can also be included in Sec 80C deductions.
  • NABARD rural bonds: There are two types of Bonds issued by NABARD (National Bank for Agriculture and Rural Development): NABARD Rural Bonds and Bhavishya Nirman Bonds (BNB). Out of these two, only NABARD Rural Bonds qualify under section 80C.
  • Senior Citizen Savings Scheme 2004 (SCSS): A recent addition to section 80C list, Senior Citizen Savings Scheme (SCSS) is the most lucrative scheme among all the small savings schemes but is meant only for senior citizens. Current rate of interest is 9% per annum payable quarterly. Please note that the interest is payable quarterly instead of compounded quarterly. Thus, unclaimed interest on these deposits won’t earn any further interest. Interest income is chargeable to tax.

DCPS of State Govt. merging with NSP of Government of India.

Maharashtra Government has issued a resolution on 21.08.2014 for Merging the New ‘Defined Contributory Pension Scheme (DCPS) of State Government with the New Pension Scheme (NPS) of Government of India.  The detailed resolution are as under:

Government of Maharashtra
Finance Department
Government Resolution No.: CPS-2012/C.R.96/SER-4
Hutatma Rajguru Chowk, Madam Cama Road,
Mantralaya, Mumbai - 400 032.
Date: 21st August, 2014.

Read - 1. Government Resolution No.: No.CPS 1005/126/Ser-4 Dated 31.10.2005
            2. Government Resolution No.: CPS 1007/18/Ser-4 Dated 07.07.2007


State Government has implemented the New Defined Contributory Pension Scheme on the lines of Government of India, to the employees who are recruited on or after 1st November, 2005 vide Government Resolution referred at No.1. Government had also taken a decision to join Government of India’s scheme for the purpose of implementation.

2. State Government has already formed the State Record Keeping Agency (SRKA) vide Government Resolution referred at No.2 and is implementing the scheme through this Agency, pending formation of the Central Record Keeping Agency (CRKA) by Government of India Government Resolution No.: CPS-2012/C.R.965/SER-4

Resolution -

3. State Government is pleased to join the New Pension Scheme (NPS)of the Government of India w.r.t. the employees who are recruited on or after 1st November, 2005 in the State Government, the Zilla Parishadas, Recognized and Aided Educational Institutions, Non - Agricultural Universities and affiliated Non - Government Colleges and Agricultural Universities etc. Therefore the New “Defined Contributory Pension Scheme” which is implemented in the State will be henceforth called as the “New Pension Scheme” (NPS)

4. State Government has also decided to appoint the State Record Keeping Agency (SRKA) as the State Nodal office and the Director, Accounts and Treasuries, as the State Nodal Officer after joining Central Government’s New Pension Scheme.

5. Detailed instructions about the procedure of implementation will be issued separately after executing due agreement with the Central Record Keeping Agency (CRKA).

This Government resolution of Maharashtra Government is available at the web site Reference no. for this is 201408211208270505

This order has been signed digitally. By order and in the name of the Governor of Maharashtra.

Deputy Secretary to Government of Maharashtra

Children Education Allowance revised for Central Government Employee w.e.f. 01.01.2014

While answering to a question in Parliament on 18.7.2014, Finance Minister Shri Arun Jaitley said in a written form regarding the details of Children Education Allowance that it has been informed by the Department of Personnel and Training that the annual ceiling limit for reimbursement of Children Education Allowance (CEA) is 18,000/- per child. The Hostel Subsidy shall be 4,500/- per month per child.

The annual ceiling for reimbursement of CEA for disabled children of Government employees is 36,000/- per annum per child and the rates of Hostel Subsidy for disabled children of Government employees is 9,000/- per child per month.

These revisions are applicable with effect from 1st January, 2014.

The reimbursement is admissible for the children studying in institutions affiliated to any Board or recognised institution, whether in receipt of Government aid or not, recognised by the Central or State Government or Union Territory Administration or by University or a recognised educational authority having jurisdiction over the area where the institution is situated.

Source: CG Staff News

Aadhaar based Biometric Attendance System in Central Government Offices

Telegraph has published the following news on Aadhaar based Biometric Attendance System in Central Government Offices

Aadhaar watch on babus

The sarkari babu will have to make every minute count.

The Narendra Modi government has ordered that an Aadhaar Enabled Biometric Attendance System (AEBAS) be implemented in all central government offices.

A circular issued to all central government offices in the capital today has also asked employees, of all ranks, to submit their contact details (email ID, residential address, telephone and personal mobile phone numbers) to the department of personnel and training that is with the Prime Minister’s Office.

Delhi police are already building a databank containing the cellphone number, email ID, name, rank and “personal number” and of every city cop, from constable to commissioner, on the orders of the PMO. A letter from the home ministry on August 5 had asked for such a databank, which will also include the municipality in which the cop lives. “All the station house officers are on the job,” an officer said.

The circular issued today does not give a date from which the new attendance system will be implemented. It says “Aadhaar number is mandatory to register attendance”.

At least one state — Jharkhand — has begun implementing the AEBAS. But a central government order means the system will have to be adopted across the country.

The system will be implemented in the capital first and then in all central offices outside New Delhi. The order is binding on all employees, including those in the armed forces.

To implement the system, all offices will have to install fingerprint scanners with Wi-fi Internet. The objective of the system, sources said, is “to check absenteeism and measure the time an employee spends in office and the time he or she checks in and checks out”.

Similar systems have been implemented in many corporate offices, both in the private and the public sector, though they are not based on Aadhaar, the card issued to citizens by the Unique Identification Authority of India that was headed by Nandan Nilekani and created by the UPA II government of Manmohan Singh in 2009.

The system will also seek to ensure that employees cannot backdate attendance or mark attendance for someone else.

On July 1, Nilekani had met Modi and finance and defence minister Arun Jaitley and given a presentation on the Aadhaar scheme that impressed the new regime.

Police clueless

Delhi police have been left befuddled by the message from the PMO asking for the databank.

“This is unprecedented. We are not clear about the objective behind it,” a senior officer said in private.

“It seems the PMO is going to be the new control room for everything: it will keep a tab on all government officials including the police,” conjectured an IPS official posted in the home ministry.

The Delhi police, who claim to be the world’s largest metropolitan force with their 80,000 personnel including nearly 50,000 constables, have thrown themselves into the massive exercise.

Delhi’s is the only police force in the country that is under the Union home ministry’s direct control. Police sources said the directive came in the form of a ministry letter dated August 5.

Additional deputy commissioner Mahesh Batra then wrote to all the zonal deputy commissioners to help prepare the databank.

“May kindly direct the concerned to collect the same from every employee under your control and feed the information by August 13,” says the letter, dated August 11, of which The Telegraph has a copy.

“There will not be an extension of this date, being time-bound requirement by Prime Minister’s Office….”

Not surprisingly, the deadline has been missed. A senior officer said the task would be completed by the end of this month.

Source : The Telegraph

e-Filing Form 3CA-3CD & 3CB-3CD (Revised) in JAVA Utility Free Download For Asstt. Year 2014-15.

Recently Income Tax Department has published new JAVA Utility of Revised Form 3CA-3CD & Form 3CB-3CD for Asstt. Year 2014-15 to submit by e-filing an Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under any other law.  As well as Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G.

Please note Due date for e-furnishing of tax audit report u/s. 44AB for Asstt. Year 2014-15 extended to 30-11-2014.

How to use this Form ?

These Forms are developed using the latest in JAVA Technology and effort has been made to make it user friendly,  simpler and faster preparation of tax returns.  This utility can be run on operating systems like Windows 7.0 or above and latest Linux, where Java Runtime Environment Verson 7 Update 13 (jre 1.7 is also known as jre Veerson 7) or above is installed.

Note :
1. Please make sure you have the latest version of the utility before you start filing the information into the utility.
2. Please make sure you are connected to the internet for submission of the Form.

The following are features available in the Form.
1. NEW - On click of this button, a new copy of the form will be available. If you have already opened the form, you will be prompted to save the earlier copy.
2. OPEN - This option is for importing the XML (successfully generated earlier).  Select the path and import the XML.  You should check/validate the contents before finalizing upload/ submission.
3. SAVE - You can save your completed XML in the desired path/location of your desktop.
4. SAVE DRAFT - This option can be used to save your XML.  Please  note you cannot upload an XML which was saved using the "SAVE Draft" option.  Only a complete XML generated using the "SAVE" option can be uploaded successfully.
5. SUBMIT - This option is used to upload/submit a single Form.  You'ill have to provide your e-Filing credentials (User ID, Password and DOB/DOI).  Please make sure you're connected to the internet to avail this feature. (If the return is submitted without a DSC) as well.
6. HELP - This option will let you know the shortkeys, instructions, settings and how to use this form.
7. PREVIOUS/NEXT - These will help you to navigate to the various tabs of the form.

Short Keys :

Settings :
Following are the recommended setting to use the Form Utility.

Software :

Java Run-time Environment Version 7 update 6 (jre 1.7 is also known as jre Version 7) or above Any Zip Software to unzip the utility.

Internet Connection :

Minimum bandwidth of 256 kbps and above.

  • Attachments cannot exceed 50MB.
  • Attachments must be in pdf or zip format.
  • Attachments should be scanned with minimum 300dpi.
  • Wherever there is a requirement in the Form to submit a signed copy of documents by an Assesse/CA as an attachment, upload the scanned copy of the same documents.
Checklist of documents and pre-requisites
  • A copy of last year's tax return
  • Bank Statement
  • TDS certificates
  • Savings certificates/Deductions
  • Interest statement showing interest paid to you throughout the year.
  • Balance Sheet, P&L Account Statement and other Audit Reports wherever applicable.
Download 3CA-3CD & 3CB-3CD JAVA Utility.
Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under any other law
Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G

What are the latest amendment in 3CA, 3CB & 3CD ? (Click Here)

Ceiling Limit of Investment in PPF revised by Rs. 1,50,000 - notification.

Ministry of Finance, Department of Economic Affairs has issued a notification for Higher Investment in PPF - FinMin notifies Rs. 1,50,000 as revised ceiling limit for investment in PPF.  Public Provident Fund (Amendment) Scheme, 2014 – Amendment in Paragraph 3 and Form-A.

(Department of Economic Affairs)


New Delhi, the 13th August, 2014

G.S.R. 588 (E). — In exercise of the powers conferred by sub-section (4) of Section 3 of the Public Provident Fund Act, 1968 (23 of 1968), the Central Government hereby makes the following further amendments to the Public Provident Fund Scheme, 1968, namely :—

1. (1) This Scheme may be called the Public Provident Fund (Amendment) Scheme, 2014.
   (2) It shall come into force from the date of its publication in the Official Gazette.

2. In the Public Provident Fund Scheme, 1968, —
   (i)  in paragraph 3, in sub-paragraph (1), for the letters and figures “Rs.1,00,000”, the letters and figures
        “Rs.1,50,000” shall be substituted;
   (ii) In Form-A, in paragraph (iv), for the letters and figures “Rs.1,00,000”, the letters and figures
        “Rs.1,50,000” shall be substituted.


Note: The Scheme was notified vide G.S.R. 1136(E), dated 15.6.1968 and amended vide G.S.R. 368 (E), dated 1.8.72, G.S.R. 217 (E), dated 9.3.79, G.S.R. 271(E), dated 16.3.83, G.S.R. 54(E), dated 7.2.84, G.S.R.895(E), dated 23.6.86, G.S.R. 1013(E), dated 20.8.86, G.S.R. 793(E), dated 29.8.89, G.S.R.477(E), dated 25.5.94, G.S.R.489(E) dated 6.7.99, G.S.R.908(E), dated 6.12.2000, G.S.R.679(E), dated 4.10.2002, G.S.R.768(E), dated 15.11.2002, G.S.R.585(E), dated 25.7.2003, G.S.R. 690(E), dated 27.8.2003, G.S.R.755(E), dated 19.11.2004, G.S.R. 291(E), dated 13.5.2005, G.S.R. 956(E), dated 7.12.2010, G.S.R.844(E) dated 25.11.2011 and G.S.R. 225(E) dated 13.3.2014.


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