Service tax liability of practising company secretaries (Record no. 11704)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01071npc a2200169Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 336.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | PANDEY, T N |
| 245 ## - TITLE STATEMENT | |
| Title | Service tax liability of practising company secretaries |
| Remainder of title | Under new taxation pattern by the finance act, 2012 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 272-275 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Service tax on Practising Company Secretaries (PCS) was imposed from 16.10.98 under the selective scheme of taxation,introduced by the finance act, 1994. The pattern of taxation was changed by the finance act, 2012 to comprehensive coverage from 01.07.12. PCSs were taxable under the previous regime and continue to be so under the changed regime also. RThe PCSs are not exempt by the negative list or the exemption notification date 20.06.2012. This article comprehensively covers various facets relating to taxation in he cases of PCSs both before and from 01.07.12 under new scheme. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | SERVICE TAX |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | TAXATION |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P14774 |
| Note | M |
| Host Itemnumber | 21888 |
| Host Biblionumber | 11164 |
| Title | CHARTERED SECRETARY |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.