Credit for TDS - Is it no more tedious? (Record no. 11892)

MARC details
000 -LEADER
fixed length control field 01022npc a2200157Ia 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 SEKAR, G
245 ## - TITLE STATEMENT
Title Credit for TDS - Is it no more tedious?
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 66-71
520 ## - SUMMARY, ETC.
Summary, etc. The computerisation of processing of returns was brought into effect by the Finance Act, 2008 w.e.f. 1st April 2008. The scheme was brought in with a view to correct any arithmetical error in the return and any incorrect claim apparent from the return. Five years down the line, every practicing Chartered Accountant and to a large extent Income Tax Assessees, would by now have been accustomed to receiving the intimation u/s 143(1) from the Central Processing Centre (CPC), Bengaluru, showing the demnd/refund for the relevant Assessment Year and in ase of refunds the adjustment of earlier year demand against the said refund u/s 245.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term TAXATION
773 ## - HOST ITEM ENTRY
Other item identifier P14900
Note M
Host Itemnumber 21599
Host Biblionumber 11163
Title CHARTERED ACCOUNTANT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles

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