TDS to be deducted on sale
of Immovable Property
Every person, who transfers any immovable property other than specified agriculture lands, where sale consideration > Rs 50 Lakhs, has to deduct TDS @ 1% of the sale consideration w.e.f. 01.06.2013 as per provisions of Sec 194IA.
TDS to be deposited by 7th of the next month in Form 26QB (challan cum statement).
All others provisions of TDS related to TDS certificates, interest and penalties are applicable.
Excise & service taxes
if preceeding year duty
paid exceeded Rs. 1 Lakh
W.e.f 01.01.2014, a manufacturer/ service tax payer is required to pay duty of Central Excise/ Service Tax through internet Banking (e–payment), if the total duty paid in the previous financial year exceeds Rs 1 lakh.
Harassment of women at
W.e.f. 9.12.2013 - Sexual Harassment Act 2013 requires every workplace, having >= 10 employees, to have Internal Complaints Committee (ICC) to look into any internal sexual harrassment allegation. ICC should be headed by a senior woman employee and not less than half of ICC members should be women.
Where the employer fails to comply with the provisions of the Act, he/ she shall be liable to be punished with a fine which may extend to Rs. 50,000/-.
For a group to have same (synchronised) contacts on their smart phones/ devices, use a single synchronised Google / Yahoo / iCloud account for storing contacts. Updation by one member will automatically update contacts on all devices.