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JUDICIARY INTERVIEW

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最后更新于 11.03.2025 07:47

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JUDICIARY INTERVIEW

20 Feb, 11:39

23

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JUDICIARY INTERVIEW

18 Feb, 02:44

21

*🛡️The Income-tax Bill, 2025*

*Key Features*

♟️ *Qualitative Improvements*
♟️Simplified language, making the law more accessible.
♟️Consolidation of amendments, reducing fragmentation.
♟️Removal of obsolete and redundant provisions for greater clarity.
♟️Structural rationalization through tables and formulae for improved readability.
♟️Preservation of existing taxation principles, ensuring continuity while enhancing usability.

♟️Crypto as Property: Virtual digital assets such as cryptocurrencies have been included in the definition of property to be counted as a capital asset.
♟️Dispute Resolution: It provides the points of determination, decision, and the reasons behind it, marking a shift from the earlier section, which lacked clarity on the manner of issuing DRP directions.
♟️Capital Gain Exemptions: Section 54E of the Act, which details exemptions for capital gains on transfer of capital assets prior to April 1992 has been removed.
♟️Tax Year: The Bill introduces the concept of “tax year”, which has been defined as the 12-month period beginning April 1.
JUDICIARY INTERVIEW

17 Feb, 11:33

23

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JUDICIARY INTERVIEW

14 Feb, 12:26

33

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JUDICIARY INTERVIEW

14 Feb, 04:31

27

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JUDICIARY INTERVIEW

13 Feb, 15:56

15

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JUDICIARY INTERVIEW

12 Feb, 06:34

33

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JUDICIARY INTERVIEW

11 Feb, 09:54

26

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JUDICIARY INTERVIEW

11 Feb, 06:30

26

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JUDICIARY INTERVIEW

10 Feb, 12:27

23

*🛡️Drafting Committee*

♟️Among all the committees of the Constituent Assembly, the most important committee was the Drafting Committee set up on August 29, 1947.

♟️This consisted of seven members. They were:

♟️Dr. B.R. Ambedkar (Chairman)

♟️N. Gopalaswamy Ayyangar

♟️Alladi Krishnaswamy Ayyar

♟️Dr. K.M. Munshi

♟️Syed Mohammad Saadullah

♟️N. Madhava Rau (He replaced B.L.
Mitter who resigned due to ill-health)

♟️T.T. Krishnamachari (He replaced D.P. Khaitan who died in 1948)