text:
Tel. 91-11-47102200
www.mpco.in
Union Budget 2020 - 2021
RELAXATION OF COMPLIANCE PROVISIONS DUE TO COVID-19 OUTBREAK
DIRECT TAXATION AMENDMENTS Snapshot of Tax Rates
Snapshot of Tax Rates for Individuals/ HUF
International Taxation – Non Residents/ Foreign Companies
Modification of Tax Residency Rules for Individuals – an Indian citizen or a Person of Indian Origin (PIO)
Equalisation Levy – Inclusion of E-Commerce Operator
Provisions for Significant Economic Presence (SEP) deferred
Expansion of scope of source rule of taxation in certain cases
Definition of 'Royalty' expanded to tax income of non-residents from cinematographic films
Relaxation in conditions for exemption of offshore funds from constituting 'business connection'
Aligning purpose of Multilateral Instrument (MLI) with DTAA
Exemption to non-resident from filing tax return in certain cases
Attribution of profits under Safe Harbour Rules ('SHR') and under Advance Pricing Agreement ('APA')
Exclusion of PE of a non-resident bank from the ambit of calculation of interest limitation under section 94B of the Act
Concessional Taxation Scheme (other than Individual/ HUF)
Amendments in Concessional Taxation Scheme for domestic companiesAmendments in Concessional Taxation Scheme for domestic companies
Extension of concessional tax rate to Co-operative societies
Special Income and Withdrawal of Dividend Distribution Tax
Abolition of Dividend Distribution Tax (DDT) and reintroduction of taxation in the hands of the shareholders
Removal of the cascading effect of tax on dividend received by a domestic company
Increase in safe harbour limit for deemed income on receipt of property for inadequate consideration under section 56 from 5% to 10%
Personal Taxation
Introduction of concessional taxation scheme for individuals and HUFs- Alternate Tax Rates applicability
Rationalisation of tax treatment of employer's contribution to recognised provident funds, superannuation funds and National Pension Scheme
Deferment of taxability of ESOP income of employees of start-ups
Extension of limit for sanctioning of loan for purchase of residential house property in order to claim deduction under 80EEA
New penalty for false entries or omission of entries in Books of Accounts
Increase in the safe harbour limit under sections 50C from 5% to 10%
Rationalization of provisions of section 55 for computing cost of acquisition in certain cases
Withholding Tax and Tax Collection at Source
Amendment in the definition of "work" under 194C to enlarge withholding tax applicability
Amendment in Section 194LC - Extension of eligible period of concessional tax rate on interest in case of External Commercial Borrowing
Amendments in Concessional withholding tax scheme for FIIs/ QFIs
Withholding tax on Cash withdrawals from bank accounts
Withholding Tax on E-Commerce Transactions
Reduction in rate of withholding tax (TDS) on 'fees for technical services' and certain 'royalty' (other than professional services)
Amendments in Tax Collected at Source Provisions
Penalties and Prosecution
Scheme for e-penalty proceedings
Administrative and Procedural changes
Expansion of e-assessment scheme
Enabling provision for introduction of Scheme for e-appeal
Imposition of condition for mandatory Pre-Deposit for grant of Stay of demand by Tax Tribunal
Advancement of Due Dates in certain cases
Streamlining the provisions related to Tax Audit Report
Additional information to be made available in E-filing Account to facilitate compliance
Provisions relating to Trusts and Charitable Institutions
Rationalisation of the process of registration of Charitable Trusts or Institutions
Restriction on switching of exemption provisions by Trust, institutions and funds
Rationalisation of provisions relating to Trust, institutions and funds
Filing of Statement of donation by donee to cross verify claim of donation by donor
Other Amendments
Allowability of deduction on actual payment to insurance sector
Expansion of the scope of Dispute Resolution Panel (DRP)
Increase in threshold and extension of period for claim of deduction by start-ups
Insertion of Taxpayer's Charter in the Income Tax Act
One Time Dispute Settlement Scheme- Vivad Se Vishwas Scheme
INDIRECT-TAX AMENDMENTS Goods and Services Tax
E-Invoicing in GST
Other Changes in GST Law
Changes in Customs Law
Social Welfare Surcharge
Highlights of relaxation announcements made by the Central Government due to COVID-19 Outbreak
Tax rates as per optional scheme u/s 115BAC applicable for individuals/ HUFs for AY 2020-21 and 2021-22
Tax rates for corporates for AY 2020-21 and 2021-22
Appendix D
Revised due dates for filing of return of income, tax audit report and TP certificate
Appendix E
Timeline for making application for registration under section 12AB for trusts/ charitable trusts
Analysis of GST returns and information to be reported therein
Owing to the outbreak of COVID-19 and announcement of a lock down at a national level, various practical difficulties were being faced in adhering to the various compliances/ and due dates under different legislations, such as Income tax law, GST and Corporate Law.
Keeping in mind the impediments in complying with such provisions, the Central Government made various announcements by a press release dated March 24, 2020, wherein, the application of various provisions has been relaxed and timelines/ due dates have been extended. The announcements in the press release pertaining to tax law have been codified by the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 as well as issuance of notifications from time to time. Furthermore, the Ministry of Corporate Affairs (MCA) has also issued various circulars/ notifications to relax some compliance burden under Corporate Law.
The key highlights of the relaxation announcements made by the Central Government are summarized as Appendix A.
DIRECT TAXATION AMENDMENTS
Snapshot of Tax Rates
While no changes in the normal tax rates have been provided in respect of individual/ HUF, an optional scheme (New Section 115BAC) has been provided for individuals/ HUF for taxation at lower rates if certain exemptions/ deductions etc. are foregone.
The important provisions in this regard have been explained under the head 'Personal taxation' at page 11 of this compilation. The rates of tax under this optional scheme as well as the normal tax rates, applicable for individuals/ HUFs for the Assessment Year 2020-21 and Assessment Year 2021-22, have been provided in Appendix B.
Snapshot of Tax rate for Companies
No changes in tax rates have been prescribed for corporates. The applicable rate of tax for the Assessment Year 2020-21 and Assessment Year 2021-22 have been provided in Appendix C.
Amendment to prevent misuse of relaxation of residency rule by High Net Worth Individual (HNI) Indian citizen or PIO
Under the existing tax residency provisions, an Indian citizen residing outside India would be regarded as an Indian resident if such person visits India for a period of at least 182 days in the tax year.
Lately, it was felt that Indian citizens carrying substantial economic activity from India were avoiding taxability of global income and circumventing tax residency by ensuring that their stay in India was less than 182 days. In order to prevent misuse, it has been provided that the duration threshold of 182 days shall be reduced to 120 days in case of Indian citizen or a Person of Indian Origin (PIO) having taxable income exceeding INR 1.5 million (other than income from foreign sources), who comes on a visit to India during the relevant financial year.
Indian Citizen not liable to tax in any other country to be considered as Resident in India
Furthermore, in order to prevent misuse of residency provisions by High Net Worth (HNI) individuals being an Indian citizen having taxable income exceeding INR 1.5 million (other than income from foreign sources) who are not liable to pay taxes in any country/ jurisdiction, it has been provided that an Indian citizen who is not liable to tax in any other country by reason of his domicile, residence or any other similar criterion shall be deemed to be a resident in India.
Income from foreign sources means income accruing or arising outside India (except income derived from a business or profession controlled from India).
Scope of Status of Resident but not ordinarily Resident (RNOR) expanded
A Resident but Not Ordinarily Resident (RNOR) person is generally taxable only on income accruing or arising in India. Under the extant provisions, an individual is categorised as a RNOR if such individual is a non-resident in India in 9 out of 10 financial years preceding the relevant financial year OR had been in India for period of 729 days or less during 7 financial years preceding the relevant financial year.
The scope of RNOR has been expanded to cover an Indian citizen or a Person of Indian Origin having taxable income of INR 1.50 million (other than foreign sourced income) who is in India for 120 days or more but less than 182 days.
Furthermore, the Indian citizen considered as 'Resident' as per paragraph (b) above shall also be considered as RNOR. Thus, where a person being an Indian Citizen is considered as a Resident but not Ordinarily Resident in India as per paragraph (b) above [due to he being not liable to tax in any other country by reason of his domicile or residence and his taxable income in India exceeds INR 1.5 million (other than foreign sourced income)], his income from foreign sources accruing or arising outside India shall continue to remain non-taxable in India. The only income accruing or arising outside India that will come under the ambit of taxation in India shall be income derived from a business or profession controlled from India.
The above amendments shall be applicable from AY 2021-22 onwards.
Earlier, Finance Act, 2016 had introduced the concept of Equalisation Levy which sought to levy tax at rate of 6% on payment exceeding INR 0.1 million per financial year made to non-resident service provider in relation to specified services by a resident business entity or person or a non-resident having a PE in India. The specified services covered online advertisement and provision of digital advertising space/ facilities/ service in relation to online advertisement.
Now, the Finance Act, 2020 has expanded the scope of equalisation levy at the rate of 2% on consideration received or receivable by a non-resident e-commerce operator for specified e-commerce supply and service made or provided or facilitated by it to the following persons:
Person resident in India;
Non-resident who sells advertisement which targets an Indian resident customer OR a customer who accesses advertisement through internet protocol address located in India;
Non-resident who sells data which is collected from a person who is an Indian resident or from a person who uses internet protocol address located in India;
Person who buys such goods or services or both using internet protocol address located in India.
The above provisions shall be applicable in respect of an e-commerce operator whose minimum sales, turnover or gross receipts from aforesaid persons is INR 20 million or more during the year.
Where a transaction is covered under the earlier provision of equalisation levy, it shall not be subjected to equalisation levy now leviable @ 2%. That is, in case a transaction is subject to equalisation levy under earlier provision as well as the new provision, it shall continue to be governed by the earlier provision.
The term 'e-commerce operator' has been defined to mean a non-resident who owns, operates or manages digital or electronic facility or platform for online sale of goods or online provision of services or both.
Further, the term 'e-commerce supply or services' has been defined to mean the following:
Online sale of goods owned by the e-commerce operator; or
Online provision of services provided by the e-commerce operator; or
Online sale of goods or provision of services or both, facilitated by the e-commerce operator; or
Any combination of above-mentioned activities.
The aforesaid equalisation levy shall not be applicable where the e-commerce operator has a Permanent Establishment in India and the e-commerce supply or services is effectively connected with such Permanent Establishment. In such a case normal provisions for computation of profits shall apply.
To ensure efficient revenue collection, the amount of equalisation levy for each quarter shall be required to be paid by an e-commerce operator to the credit of Central Government within the following due dates:
For Quarter April–June: By 7th July
For Quarter July–September: By 7th October
For Quarter October–November: By 7th January
For Quarter January–March: By 31st March
The above provisions shall be applicable with effect from April 1, 2020.
Earlier, the scope of 'business connection' under the scheme of Indian domestic tax law was expanded by the Finance Act, 2018, by introduction of the concept of SEP. Such concept, which is based on the recommendations of Action Plan 5 of the BEPS initiative of the OECD, was introduced to bring into the tax net, digital transactions which did not require any physical presence in India. However, the threshold to determine Significant economic presence was not specified till date.
As a global understanding is yet to be reached based on OECD initiative to specify the threshold limit for aggregate amount of payments arising from specified transactions and number of users, the applicability of SEP under domestic law has been deferred and shall apply from AY 2022-23 onwards, with certain modifications.
In order to align the Indian domestic tax law with discussions being held at international forums, certain amendments have been made in relation to the provisions relating to attribution of income where a 'business connection' exists in the hands of a non-resident. As per the new Explanation 3A to section 9(1)(i) as inserted, the income attributable to operations carried out in India shall now include:
1.Income from advertisements which targets Indian customers or customers accessing advertisement through IP address located in India;
2.Income from sale of data collected from India; and
3 .Income from sale of goods or services using aforesaid data collected.
The aforesaid attribution criteria shall also govern the case where business connection is on account of having 'significant economic presence'.
This provision shall be applicable from AY 2021-22 onwards.
Under existing domestic tax law provisions, revenue arising from sale, distribution or exhibition of cinematographic films is not characterised as royalty [Explanation 2 to Section 9(1)(vi)]. However, in many tax treaties entered into by India, income of such nature is not excluded from the scope of royalty. As provisions of the domestic tax law being favourable than tax treaties, non-residents were not liable to tax on such income.
In order to align the domestic tax law provisions with the tax treaty, such exemption under the domestic tax law has been done away with.
This provision is applicable from AY 2021-22 onwards.
Relaxation in conditions for exemption of offshore funds from constituting 'business connection' in India has been introduced in order to reduce hardship being faced by funds in India. The relaxations are as under:
1. Participation in the fund by person resident in India was capped at 5% of the corpus, to avail benefit of this provision. A relaxation has been introduced that that such capping will not include contributions of the eligible fund manager up to INR 250 Million, during the first three years of operation.
2. The time limit for maintaining a corpus of INR 1 Billion for newly incorporated funds has been fixed at 12 months from the date of its establishment, as against the earlier condition of maintaining within six months from the last day of the month of its establishment, or at the end of the relevant financial year, whichever is later.
These amendments are applicable with retrospective effect from AY 2020-21.
The Action Plan reports issued under the BEPS initiative of the OECD had proposed various anti-abuse recommendations, some of which have culminated in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). India, along with numerous other countries, is a signatory to this Convention.
Article 6 of the MLI seeks to modify the preamble text of bilateral treaties, which defines the purpose of entering into such treaty. Under such provision, the purpose of tax treaties shall be to eliminate double taxation without creating opportunities for tax abuse or tax avoidance.
ection 90 of the Income-tax Act (provision which lays down the power to enter into bilateral tax treaties) has been aligned with the aforesaid text of Article 6 of the MLI. Similar amendment has been carried out in Section 90A (treaties with specified associations) of the Income-tax Act.
The above amendment is applicable with effect from April 1, 2021.
At present, as per Section 115A(5) of the Act, a non-resident is not required to furnish return of income if its total income consists only of certain dividend or interest income (taxed on gross basis at 10% plus surcharge and cess) and tax has been withheld thereon.
The waiver from filing tax return has been extended to non-residents whose taxable income includes Royalty or Fees for Technical Services as well, besides interest & dividend, on which tax has been deducted at the rates mentioned in Section 115A. In case withholding of tax has been made at DTAA rate which is lower than the rate prescribed under section 115A (along with applicable surcharge and cess), this exemption from filing return of income in India may not be available, unless clarification in this regard is issued by the Government.
The above amendment is applicable from AY 2020-21.
The provisions of SHR and APA have helped in reduction of various disputes and in providing certainty in the field of transfer pricing. In order to reduce disputes and provide certainty in case of attribution of profit to a non-resident in respect of business operations carried out in India, an amendment has been made to cover attribution of income under section 9(1)(i) in case of a non-resident person, under the provisions of SHR as well as APA.
The aforesaid amendments shall be applicable with retrospective effect from AY 2020-21.
Section 94B limits the quantum of deduction in respect of interest paid/ payable by an Indian Company or by PE of a foreign company to its non-resident Associated Enterprise (AE).
In the case of an Indian branch of a foreign banking company, the provisions of Section 94B are attracted in respect of debt issued by PE to the foreign banking company, as the branch of the foreign company in India is a non-resident in India.
In order to remove practical difficulties arising for such position, Section 94B of the Income-tax Act has been amended to provide that such provisions would not apply to interest paid in respect of a debt issued by a lender which is a PE of a non-resident, being engaged in the banking business in India.
This amendment is applicable from AY 2021-22 onwards.
The Taxation Laws (Amendment) Act, 2019 inserted Section 115BAA and Section 115BAB in the Income-tax Act, to provide an option of concessional tax rate to the domestic companies, if they do not avail various concessional deductions including falling under Chapter VI-A excluding section 80JJAA, losses and allowances (except depreciation allowance) available under the Income-tax Act. However, with respect to deduction under Chapter VI-A, the restriction was limited only to deductions covered under 'Part-C' of Chapter VI-A (which deals with deductions such as section 80G) and not to whole of Chapter VI-A.
As per the amendment made, domestic companies availing such scheme shall be entitled only to the deductions under 80JJAA (deduction for new workforce) and the newly inserted Section 80M (deduction on redistribution of dividend income) for Assessment Year 2021-22 onwards. No other deduction under Chapter VI-A shall be allowed.
Further, in the case of companies opting for section 115BAA, deduction of capital expenditure under section 35AD for specified business is not allowed.
In terms of Section 35AD, no expenditure (even depreciation) was admissible under any other provision, even if a taxpayer opts to be governed by Section 115BAA. Resultantly, a legal anomaly had crept in, as a result of which, permissibility of depreciation was uncertain to tax payers who were carrying on the business specified under Section 35AD, yet had opted for Section 115BAA.
In order to remove this ambiguity, a clarificatory amendment has been made in Section 35AD to permit such business to claim allowance of depreciation under Section 115BAA. Such amendment is effective from AY 2020-21.
On the similar lines to the concessional tax rate scheme for domestic companies under section 115BAA, the Government has now extended the benefit of concessional tax rate of 22% to resident Co-operative societies as well, by way of introduction of new section 115BAD.
Such amendment is applicable from AY 2021-22 onwards.
Under the provisions of Section 115-O, a domestic company which has declared, distributed or paid dividend was required to pay Dividend Distribution Tax ('DDT') at an effective tax rate of 20.55%. Similarly, DDT was also payable by Mutual Fund companies distributing income to unit holders under Section 115R.
Such dividend on which DDT was paid was exempt in the hands of the recipient, under Section 10(34) and 10(35) of the Income-tax Act.
In a significant change, the Government has done away with DDT, while shifting the burden of tax in the hands of the recipient of such dividend income. The recipient shall be taxable at the tax rates applicable for such recipient.
Thus, the present regime of DDT will not be applicable to dividends declared, distributed or paid (by domestic companies) or income distributed (by mutual fund companies) on or after April 1, 2020.
However, the exemption under Section 10(34) shall continue to be applicable in respect of such dividend income that has been declared before April 1, 2020 and DDT has been paid, although such dividend is received on or after April 1, 2020.
The recipient of income shall be allowed deduction only in respect of interest expense for realising the dividend under section 57 of the Act, with an overall capping of 20% of dividend income.
Consequential amendments have been made in other provisions of the Income-tax Act, wherever necessary.
Further, withholding tax provisions have been provided in respect of dividends/ mutual fund income. For this purpose, the provisions of Section 194 dealing with tax deducted at source on dividends paid/ distributed by an Indian company to an Indian resident has been amended to provide for a withholding tax rate of 10% on such dividends.
Furthermore, a new Section 194K has been provided in terms of which a withholding tax rate of 10% shall be applicable in respect of payments to a resident of any income (other than capital gains) in respect of mutual funds.
For both the aforesaid withholding tax provisions, a lower monetary threshold of INR 5,000/- has been provided.
The rate of withholding tax on dividend payments to 'non-resident' shareholders is 20%. However, such non-residents may seek to claim applicable rate in respect of lower TDS, if any, under the respective tax treaties.
These amendments will be applicable from April 1, 2020 onwards.
Section 80M (which was omitted vide Finance Act, 2003) has been reinserted to remove the cascading effect of tax on dividend income received by a domestic company from another domestic company, foreign company or a business trust forming part of its gross total income, where the recipient company pays further dividend to its shareholders till one month prior to the due date for furnishing the return of income.
The deduction in respect of dividend income shall be available to the extent of dividend distributed by the recipient company.
This amendment is applicable from AY 2021-22 onwards. The deduction shall also be available to companies opting to pay tax under sections 115BAA and 115BAB of the Act.
Section 56(2)(x) provides for taxation in the hands of the recipient for receipt of money, certain movable and immovable property, where such money or property has been received for no consideration or inadequate consideration.
In cases of receipt of immovable property for inadequate consideration (where stamp value exceeds INR 50 thousand), a safe harbour tolerance band has been provided, which is the higher of INR 50 thousand and '5%' of the consideration. The latter tolerance band of 5% has been enhanced to 10%.
This amendment will apply from AY 2021-22 onwards.
The current slab rates for Individuals and HUFs shall remain unchanged. However, an option has been provided to Individuals and HUFs to opt for the concessional taxation provisions under section 115BAC, wherein income tax rates would be significantly reduced if certain exemptions and deductions are foregone.
A table depicting comparison of tax rates for individuals and HUF is provided in Appendix B annexed hereto.
The major exemption/ deductions required to be foregone to opt for the lower tax regime are:
Standard deduction;
Any deduction under chapter VI-A, except the deduction under sub-section (2) of section 80CCD and section 80JJAA;
Leave Travel Allowance;
House Rent Allowance;
Specific allowances under section 10(14);
Entertainment allowance and employment/ professional tax under section 16;
Interest under section 24 in respect of self-occupied or vacant property referred to in sub-section (2) of section 23;
Deduction on account of family pension;
Other specified deductions pertaining to scientific research, specified businesses.
Furthermore, the individual/ HUF opting for such scheme shall not be eligible to claim set off of losses/ depreciation arising on account of the aforesaid deductions. Moreover, the assessee shall not be eligible to claim set off of loss from house property with 'any other head of income'.
The option between current tax regime and new tax regime shall need to be exercised at the time of filing of return of income within the due date.
If such option is exercised by an individual/ HUF having business income or professional income, such option shall be applicable in perpetuity. However, such persons would be allowed to withdraw from this scheme only once, and having so withdrawn, would not be able to opt for this scheme in any future year (unless they cease to have business income or professional income).
The provisions of section 115JC providing for Alternate Minimum Tax shall not apply to persons opting for taxation under section 115BAC.
This Section will be applicable from AY 2021-22 onwards.
Under the existing provisions of the Act, contribution of employer in a recognised provident fund exceeding 12% of salary is taxable. Similarly, contribution to an approved superannuation fund exceeding INR 1,50,000 is treated as perquisites in the hands of employee and deduction of 14% of salary contributed by central government and 10% of salary contributed by any other employer (other than Central Government) under National Pension Scheme ('NPS') is allowed as deduction.
Section 17(2) has been amended in order to provide a combined upper limit of INR 7,50,000 in respect of employer's contribution in a year to NPS, superannuation fund and recognised provident fund and any excess contribution over INR 7,50,000 shall be taxable.
It has further been provided that any annual accretion by way of interest, dividend or any other amount of similar nature to the balance at the credit of fund or scheme, may be treated as perquisites, to the extent it relates to the contribution in excess of INR 7,50,000 as aforesaid, which is included in the total income.
This amendment will be applicable from AY 2021-22 onwards.
Under the provisions of the Indian tax law, ESOPs are taxed as perquisites under section 17(2) of the Act at the time of exercising of option by the employees.
In order to reduce the tax burden of employees of the eligible start-ups or TDS by the eligible start-ups, a new sub-section (1C) has been inserted in section 192, to provide that an eligible start-up referred to in section 80-IAC responsible for paying any income in the nature of perquisites as specified in section 17(2)(vi), towards value of specified security or sweat shares allotted or transferred free of cost or at concessional rate, shall deduct or pay taxes on income within 14 days:
after the expiry of forty-eight months from end of relevant assessment year, or;
from the date of sale of such specified security or sweat equity share by the employee, or;
from the date on which the employee ceases to be an employee of the person.
whichever is the earliest, at rates prevailing in the financial year when the shares were allotted/ transferred to the employee.
Similar amendments have also been made in section 191 (for assessee to pay tax directly in case of no TDS) and in section 156 (for notice of demand) and in section 140A (for calculating self-assessment tax).
This amendment will be effective from AY 2021-22 onwards.
In order to incentivise first time buyer to invest in residential house property whose stamp duty value does not exceed INR 45,00,000 (INR 4.50 million), the existing provisions of section 80EEA, subject to certain conditions, provide a deduction of INR 1,50,000 is allowed in respect of interest on loan taken from any financial institution for acquisition of affordable residential house property.
One of the conditions to claim the said deduction is that the loan has been sanctioned by the financial institution during the period from April 1, 2019 to March 31, 2020. This period of sanctioning the loan by the financial institution has now been extended to March 31, 2021.
This amendment is effective from AY 2021-22 onwards.
A new penalty provision has been inserted under section 271AAD to curb the practice of falsification of accounts and usage of fake documents. If during any proceeding under the Act, it is found that the books contain false entry or that any entry has been omitted to evade tax liability, a penalty equal to the aggregate amount of such false or omitted entry will be levied.
Such penalty shall also be applicable on the persons who 'cause' such false entry or omission of entry.
The term false entry has been defined, which includes use or intention to use, forged/ falsified documents such as fake invoices, invoices without actual supply/ receipt of goods or services and usage of fake persons in such invoices.
This amendment is effective from April 1, 2020.
Section 50C of the Act provides that where the consideration declared to be received or accruing as a result of the transfer of land or building or both, is less than the value adopted or assessed or assessable by stamp valuation authority ('SVA') for the purpose of payment of stamp duty in respect of such transfer, the value so adopted or assessed or assessable shall be deemed to be the full value of the consideration, and capital gains shall be computed on the basis of such consideration under section 48 of the Act.
The said section also provides that where the value adopted or assessed or assessable by the SVA does not exceed 105 per cent of the consideration received or accruing as a result of the transfer, the consideration so received or accruing as a result of the transfer shall be deemed to be the full value of the consideration for computation of capital gain.
An amendment has been made under section 50C of the Act, wherein the safe harbour limit has been raised to 10% from existing 5%.
This amendment would be effective from AY 2021-22 onwards.
The existing provisions of section 55 of the Act provide that for computation of capital gains, an assessee shall be allowed deduction for cost of acquisition of the asset and also cost of improvement, if any. For computing capital gains in respect of an asset acquired before April 1, 2001, the assessee is allowed an option of either to take the fair market value of the asset as on April 1, 2001 or the actual cost of the asset as cost of acquisition.
In order to rationalize the existing provision, it has been provided that in case of a capital asset, being land or building or both, the fair market value of such an asset on April 1, 2001 shall not exceed the stamp duty value of such asset as on April 1, 2001 where such stamp duty value is available. Furthermore, stamp duty value shall mean the value adopted or assessed or assessable by any authority of the Central Government or a State Government for the purpose of payment of stamp duty in respect of an immovable property.
This amendment would be applicable from AY 2021-22 onwards.
Under the erstwhile provisions, raw material purchased from a person other than a customer was not covered under the purview of "work" to attract withholding tax under section 194C. The definition of "work" under section 194C has now been amended to provide that cases of contract manufacturing where the raw material is provided by the associate of the customer, will also trigger withholding tax under section 194C.
An associate shall be a person related to the customer, in the manner as provided under Section 40A(2)(b) of the Income-tax Act.
This amendment is applicable from April 1, 2020.
The provisions of section 194LC of the Act provide that the interest payable to a non-resident by a specified company on borrowings made by it in foreign currency from sources outside India under a loan agreement or by way of issue of any long-term bond including long-term infrastructure bond or Rupee Denominated bond is eligible for concessional tax deduction (TDS) of five per cent in respect of borrowings made before July 1, 2020.
This concessional withholding tax rate of 5% is now available in respect of aforesaid borrowings made before July 1, 2023 as against July 1, 2020 earlier.
Furthermore, in respect of interest on long-term bond or Rupee Denominated bond which are listed on a recognised stock exchange located in any International Financial Services Centre, withholding tax rate has been reduced from 5% to 4%. Consequential amendments have also been made in the provisions of Section 115A to provide for the reduced rate of taxation on such interest.
This amendment shall be applicable from April 1, 2020.
Under the provisions of Section 194LD, a concessional withholding tax rate of 5% is provided on interest payable to a Foreign Institutional Investor (FII) or a Qualified Foreign Investor (QFI) in respect of investment made in a rupee denominated bond of an Indian company or a Government security subject to the condition that the rate of interest does not exceed the rate notified by the Central Government in this regard. The section further provides that the interest should be payable at any time on or after June 1, 2013 but before July 1, 2020.
In order to attract fresh investment, create jobs and stimulate the economy, Section 194LD has been amended, wherein, the following changes have been made:
a) The period of rate of TDS of 5% under the said section has been extended to July 1, 2023 from the existing July 1, 2020;
b) The concessional rate of TDS of 5% under the said section shall now also apply to the interest payable, on or after April 1, 2020 but before July 1, 2023, to a FII or QFI in respect of the investment made in municipal debt security.
The government had introduced Section 194N by the Finance (No. 2) Act, 2019 in order to discourage cash transactions in the country and promote digital economy. In terms of the said section, TDS of 2% is required to be deducted by a banking company/ co-operative bank/ post office on cash payments exceeding INR 10 Million made by it to a person who has one or more accounts with it.
The aforesaid Section has been substituted by the Finance Act, 2020, as per which, certain modifications have been made to the erstwhile provision. It has been provided that in case of cash payments to a person who has not filed income tax returns of 3 years preceding the financial year of such payment (and the due date for filing such returns has also lapsed), then tax shall be deducted on entire amount at 2% (if amount of cash paid is between INR 2 Million to INR 10 Million). However, if amount of cash paid exceeds INR 10 Million, deduction shall be made at 5%.
The newly substituted provision shall be applicable from July 1, 2020
In order to bring e-commerce transactions within the tax net, the Government has introduced a new Section 194-O, which provides for a withholding tax rate of 1% on certain e-commerce transactions.
Under the new provision, an e-commerce operator who facilitates sale of goods or services of e-commerce participants through its digital platform or electronic facility, shall withhold tax in respect of revenue of resident 'e-commerce participants' at the time of credit of the amount or payment, whichever is earlier, to the e-commerce participant.
'E-commerce participant' means a person resident in India selling goods or providing services or both, including digital products, through digital or electronic facility or platform for electronic commerce. Services include 'fees for technical services' and fees for 'professional services'.
No withholding tax shall be deducted from payments being made to resident Individuals or HUF e-commerce participants whose gross revenue from such transactions does not exceed INR 500 thousand, so long as such individuals/ HUFs furnish their PAN/ Aadhaar to the e-commerce operator.
The e-commerce operator is liable to withholding tax even if customers make direct payments to the e-commerce participant.
This amendment is applicable from October 1, 2020.
To reduce litigation, the rate of TDS under 194J in case of payment of fees for technical services (other than professional services) as well as certain royalty payments for sale, distribution or exhibition of cinematographic films has been reduced from 10% to 2%. The rate of withholding tax in all other cases covered under Section 194J would remain the same, i.e. at 10%.
The scope of Tax Collected at Source ('TCS') has been extended to:
1. Overseas Remittance under the Liberalized Remittance Scheme ('LRS');
2. Sale of Overseas Tour Packages;
3. On Sale of Goods.
For overseas remittances under the LRS, the Authorized Dealer ('AD') shall be responsible to collect TCS at 5% from the buyer, for remittances of INR 700 thousand or more (10% in non-PAN/ Aadhaar cases). However, where the remittance is for purchase of overseas tour programme package, the aforesaid limit of INR 700 thousand shall not apply. TCS on remittance overseas under LRS exceeding INR 700 thousand will be reduced from 5% to 0.5%, if the remittance is out of the loan obtained from a financial institution (as defined in Section 80E of the Act) for the purpose of pursuing any education.
A seller of an overseas tour program package who receives any amount from any buyer for purchase of overseas tour programme package shall be liable to collect TCS at the rate of 5% (10% in non-PAN/ Aadhaar cases).
Furthermore, TCS provisions have also been expanded on sale of goods (excluding goods exported out of India) exceeding in the aggregate, INR 5 million in a financial year, which will attract a rate of 0.1% (1% in non-PAN/ Aadhaar cases). The responsibility for collection of such TCS shall be on a seller whose gross receipts or turnover in the immediately preceding financial year is more than INR 100 Million.
It has also been clarified that the TCS wouldn't be required to be collected if the buyer is required to withhold tax in respect of payments for goods purchased by him under a different provision and has deducted such amount. Further, the buyer shall not include any person importing goods into India. Therefore, the provision of TCS shall not apply to a foreign seller.
The Central Government has amended Section 274 of the Income-tax Act to introduce a scheme for e-penalty proceedings in line with the faceless scheme for e-assessments. The scheme for e-penalty proceedings shall be notified in due course.
E-assessment Scheme, 2019 was notified under sub-section 143(3A) of the Act in order to impart greater efficiency, transparency and accountability by certain means specified therein. Presently, only the assessment under section 143(3) is covered under the e-assessment scheme.
Section 143(3A) of the Act has been amended to include best judgement assessment under section 144 of the Act also within the purview of e-assessment.
Presently, most of the functions/ processes under the Income Tax Act, including filing/ processing of returns, assessments, issuance of refunds/ demand notices and filing of appeals before Commissioner of Income-tax (Appeal) [CIT(A)] are done electronically.
The filing of appeals before CIT(A) has already been enabled in an electronic mode. However, the process that follows after filing of appeal involves human interface.
Section 250 of the Income Tax Act has been amended to enable faceless appeal on the lines of faceless assessment.
Section 254(2A) has been amended to introduce a mandatory pre-deposit or security if an appellant is seeking a stay of demand from the Income-tax Appellate Tribunal. Such pre-deposit shall be at least 20% of the disputed amount (tax, fee, interest, penalty or any sum payable under the Income-tax Act) or a security equivalent thereto.
In order to enable pre-filling of returns in case of persons having income from business or profession, amendments have been made in various sections of the Act to provide that tax audit report, TP certificates and such other reports shall be furnished by the said assessees at least one month prior to the due date of filing of return of income.
Amongst others, the due date of filing of return of income, tax audit report and TP Certificate has been changed, which is summarised as Appendix D.
Similarly, the provisions of section 10(23C), section 10A, section 12A, section 32AB, section 33AB, section 33ABA, section 35D, section 35E, section 44DA, section 50B, section 80-IA, section 80-IB, section 80JJAA, section 115JB, section 115JC and section 115VW of the Income-tax Act have been amended to require filing of relevant report/ certificate under each section one month before due date of furnishing the return under section 139(1) of the Income-tax Act.
These amendments are applicable from AY 2020-21.
The Income-tax Act provides for checks and balances in order to ensure adherence to the various provisions. With such intention, section 44AB of the Income-tax Act mandates furnishing of tax audit report, where total turnover/ gross receipts of a business exceed INR 10 million.
In order to encourage digital mode of transactions, the above threshold limit has now been increased to five crore rupees (INR 50 million) for those businesses where-
Aggregate of all amounts received in cash (including cash receipts/ turnover) during the year does not exceed 5% of the total receipts/ turnover; and
Aggregate of all payments made in cash for expenditure during the year does not exceed 5% of the total payments.
Section 203AA of the Act requires income tax authorities to deliver a statement in Form 26AS to every person from whose income tax has been deducted or in respect of whose income tax has been paid, specifying the amount of tax deducted or paid.
With the advancement in the data analysis technology, multiple information like sale/ purchase of immovable property, share transactions etc. are being captured by the authorities.
Section 285BB has been inserted to enable making available advanced information on the registered e-filing account of each taxpayer to ensure better compliance. Consequently, section 203AA has been omitted with effect from June 1, 2020.
The above amendment will be effective from June 1, 2020.
As per the existing provisions, registration once granted to a Charitable Trust or Institution under sections 12A/ 12AA could be withdrawn/ revoked only in case of non- compliance of certain specified conditions.
A new section 12AB has been introduced primarily to restrict the registration of trust/ charitable trust for a maximum period of five years to ensure adherence with conditions of approval. Further, in order to apply new provisions to the registrations granted under the earlier provisions, the new amendment provides for revocation of the existing registration under section 12AA, while specifying the new procedure for registration.
Under the new provisions of registration, for the first-time applicant, provisional registration shall be granted for a period of 3 years from AY for which the registration is sought. The timelines and scenarios where the application under the new regime is mandatory, are summarized as Appendix E.
The procedure to provide registration is largely same as in Section 12AA. For entities registered under section 12A or 12AA, there is no specific provision requiring production of documents and evidences as are required in other cases for registration.
Similarly, an entity approved/ registered under section 10(23C) or section 80G shall be required to apply for approval/ registration and an entity approved/ registered under section 35 of the Act shall be required to intimate regarding it being approved, and on doing so, the approval/ registration in respect of the entity shall be valid for a period of 5 years.
As a consequence, this amendment will increase the compliance burden as charitable trusts/ institutions are now required to seek renewal of registration every five years, even in the absence of any change in the objects/ activities undertaken.
Section 11 of the Act provides for grant of exemption in respect of income derived from property held under trust for charitable or religious purposes, to the extent to which such income is applied or accumulated during the previous year for such purposes in accordance with the provisions contained in sections 11, 12, 12A, 12AA and 13 of the Act. Similarly, certain trusts, etc., avail a specific or general exemption under section 10 of the Act in respect of similar nature of activities.
The existing provisions of section 11(7) of the Act provide that if the trusts or institutions are registered under section 12A/ 12AA of the Act (claiming benefits under section 11), then no exemption shall be granted under section 10 of the Act except for agricultural income and income referred to in section 10(23C) of the Act. Therefore, the entities were either allowed to claim benefits under section 12A/ 12AA or section 10(23C) of the Act. Such option is also extended for exemption under section 10(46) [income arising to a body or authority or Board or Trust or Commission established under any Act or constituted by the Government with the object of regulating or administering any activity for the benefit of the general public].
However, in order to discourage the practice of routine switching between section 10 and section 11, in the case of trusts or institutions which have obtained approval under both the sections (i.e. section 10 or section 11 read with 12A/ 12AA), it has been provided that their registration under section 12A or 12AA shall become inoperative from the date of their approval under section 10(23C) or 10(46), as the case may be, or from June 1, 2020, whichever is later.
In order to facilitate switching to the provisions of section 12AB, an option has been given to trusts to get their registrations operative again under section 12AB subject to giving-up the approval under section 10(23C) or 10(46) of the Act.
Section 10(23C) of the Income tax Act deals with exemption to trusts, institutions engaged in educational, charitable purposes and not for purposes of profit. This exemption is similar to exemption under section 11 available to entities registered under section 12A or 12AA of the Act.
Corpus donation made to entities registered under section 12A or 12AA is not considered as income under section 11 in the hands of such entities and as such the restriction of application of income during the year is not applicable to such donation. This benefit was not available in case of entities claiming exemption under section 10(23C) of the Act. In order to rationalise the provision, section 10(23C) has been amended to provide that corpus donation shall not be included in the income of entities claiming exemption under section 10(23C) and consequently, corpus donation made by such entities to any other entity claiming exemption under section 10(23C) shall not be considered as application of income.
The aforesaid amendments are applicable with retrospective effect from AY 2020-21.
As per the existing provisions of the Act, while computing the total income, a donor gets deduction under section 80G of the amount of donation given to exempt entities, which utilize the funds towards the fulfillment of their objective.
In order to reconcile the amount claimed as donation by the donee with the amounts received by the exempt entities, it has been provided that the recipient entity will furnish a statement and issue certificate to the payer, based on which the payer will claim the deduction for the donation.
It has also been provided that w.e.f. June 1, 2020, non-compliance to the above procedure will invite levy of fee of INR 200/- per day and may also entail penalty of not less than INR 10,000/-, which may extend up to INR 1,00,000/-.
Further, the prescribed audit report in Form 10B is now required to be furnished by the charitable trust/ institution within the specified date referred to in section 44AB, i.e. one month prior to date of filing the return u/s 139(1) of the Act.
Similar amendment has also been made in section 80GGA of the Act in respect of donation for scientific research or rural development.
Section 43B of the Income-tax Act disallows the claim of deduction of certain expenditure, where no actual payment has been made by the taxpayer. However, same is allowed subsequently in the year in which such sum is actually paid by the taxpayer. The insurance businesses (other than life insurance business) were deprived of the benefit of subsequent allowance, as the same were governed by a special code under the First Schedule to the Income-tax Act.
To extend the benefit of allowance in subsequent years to such insurance companies, Rule 5(c) of the First Schedule to the Income-tax Act has been amended, which will be applicable retrospectively from AY 2020-21.
The provisions of section 144C provide an alternate dispute resolution mechanism for eligible assesses, viz. foreign companies or any person in whose case transfer pricing adjustments have been made under section 92CA(3) of the Act.
In case of eligible assessees, the tax officer is first required to forward a draft assessment order to an eligible assessee, if he proposes to make any variation in the 'income or loss returned' which is prejudicial to the interest of the assessee.
The expression 'income or loss returned' has been deleted from section 144C. Thus, even if the tax officer does not propose any variation in the income, yet there is a tax demand on account of an enhanced effective tax rate, such eligible assessee can approach DRP.
Furthermore, the scope of the said section has been extended to include other classes of non-residents apart from foreign companies, such as individuals, firms etc.
This amendment is applicable from April 1, 2020 onwards.
Section 80-IAC of the Income-tax Act provides relief to the eligible start-ups by providing a tax holiday period of three consecutive years out of initial seven years after the incorporation of the start-up. Furthermore, such deduction can be claimed only by the start-ups having turnover less than INR 250 Million (in the year of claim of deduction).
The aforesaid provision has been amended to provide that the deduction can be claimed for any three consecutive years out of initial ten years instead of initial seven years. Such relief will be available to all start-ups having turnover less than INR 1 Billion.
This amendment is applicable from AY 2021-22.
With the aim of enhancing the efficiency and fairness of tax administration, a new section 119A has been inserted in the Income Tax Act to empower the Central Board of Direct Taxes to adopt and declare a Taxpayer's Charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it may deem fit for the administration of Charter.
The Government has recently introduced a onetime dispute settlement scheme called the 'Vivad se Vishwas Scheme'. This scheme was announced during the Union Budget, 2020, to provide for early settlement of disputes in respect of income tax appeals pending before Commissioner (Appeals), Tax Tribunal, High Court and Supreme Court as on January 31, 2020 and reduce pending Indian Income-tax litigation, provide taxpayer with peace of mind, certainty and savings on account of time and resources that would otherwise be spent on the long-drawn and vexatious litigation process.
Under this scheme, the prescribed amount to be deposited in respect of disputed tax, interest or penalty was required to be deposited before March 31, 2020, to avail the full benefit of the scheme. This scheme was available even after March 31, 2020 (but on or before June 30, 2020), although with an additional payment as prescribed under the scheme.
The key features of this scheme were summarised by us in our note which was circulated vide mail dated March 6, 2020. On account of the outbreak of COVID-19 and the practical difficulties that arose in implementation of this scheme, the Government, vide Ordinance dated March 31, 2020 has extended the timelines for availing full benefit till June 30, 2020.
INDIRECT-TAX AMENDMENTS
As mentioned by the Hon'ble Finance Minister during her Budget Speech, simplified return forms shall be implemented from April 1, 2020. It will make return filing simple with various innovative features.
In this regard, Taxpayers having aggregate turnover upto INR 5 Crore (50 million) in the preceding financial year would have an option to file their GST return quarterly. However, tax payment would be done on monthly basis on self-assessment. Types of quarterly GST returns depending upon the nature of transactions to be filed are provided in Appendix F.
However, taxpayers having an aggregate turnover of more than INR 5 Crore (50 million) in the preceding financial year shall be required to file monthly return in Form GST RET-1. Such return would have 2 tables, i.e. Form GST ANX-1 for reporting Outward Supplies and Form GST ANX-2 for availing Input Tax Credit. Details in Form GST ANX-2 would get auto populated based on details uploaded by supplier in Form GST ANX-1.
Additional details/ information required in New Returns in comparison to existing returns is provided in Appendix F.
These changes have been decided in the 37th GST Council meeting held on September 20, 2019. However, notification for such changes has not yet been issued by CBIC.
Further, in the 39th GST Council meeting held on March 14, 2020, implementation of Simplified Returns has been proposed to be deferred to September 30, 2020 and shall now be implemented from October 1, 2020. However, notification for such changes has not yet been issued by CBIC.
E-invoice is an innovation in which critical information shall be electronically captured in a centralised system. It was proposed to be implemented from April 1, 2020.
All Registered Suppliers having aggregate turnover of more than INR 100 Crore (1 billion) shall be required to issue E-Invoice to all Registered Recipients (B2B Supplies). However, in case of other than B2B supplies, normal invoice shall be issued.
All Registered Suppliers having aggregate turnover of more than INR 500 Crore (5 billion) to issue invoice with QR Code (Quick Response Code) to all unregistered recipients (B2C Supplies). This is applicable apart from issuance of E-Invoice to B2B supplies.
Documents covered under such facility would include Tax Invoice, Debit Note & Credit Note, Export Invoices and any other document as may be notified. It will be in a standard format so that invoice generated by one software can be read by any other software.
E-invoice would be issued from ERP of supplier and would be subsequently validated from Government Portal. Once, it is validated, GST portal would auto prepare GSTR 1 and ANX 1 & ANX 2 with respect to B2B Supplies and also E-Way bill will be generated using E-Invoice data.
he changes have been made effective vide Notification No. 70/2019-Central Tax and 72/2019-Central Tax dated December 13, 2019 and the portals for validation of E-Invoices have been notified vide Notification No. 69/2019-Central Tax dated December 13, 2019.
However, the implementation of E-invoicing and QR Code has been deferred to September 30, 2020 and the above-mentioned changes shall now be applicable from October 1, 2020 (as per Notification no. 13/2020-Central Tax dated March 21, 2020).
1. Entry 4(a) and 4(b) in Schedule II of the CGST Act has been amended to omit the words 'whether or not for a consideration'. This amendment is made retrospectively from July 1, 2017.
2. Section 10(2) of the CGST Act, 2017 has been amended to extend the scope of ineligibility to opt for 'Composition Scheme' as per Section 10(1) of the CGST Act, 2017 to the taxpayers supplying services which are not leviable to GST, inter-state supply of services and supply of services through E-Commerce Operator. This amendment is made to bring uniformity of composition schemes in relation to goods and services.
Section 132 of the CGST Act, 2017 has been amended to provide for punishment to persons who cause to commit and retain the benefit of specified offences. Section 132(1)(c) and (e) of the CGST Act, 2017 has been amended to extend the punishment for the cases where ITC is availed fraudulently without any invoice or bill.
India is now making and exporting high quality products. In order to promote 'Make in India' initiative, custom duty on certain goods which are used as inputs and raw material has been reduced. However, custom duty has been increased on certain finished goods which are imported in large quantities although they are also being made domestically. Also, exemptions/ concessions on certain products has been withdrawn leading to increase in effective rate of duty.
Accordingly, a new duty of customs namely, 'Health Cess' at 5% has been introduced on import of medical devices falling under specified headings.
Other goods on which Custom duty has been increased include Household Items and appliances, Footwear, Toys, Stationery Items, Compressor for refrigerator and air conditioner, heat pumps, ice-making machinery, water cooler, vending machine etc.
The above changes have been made effective by issuance of various notifications dated February 2, 2020.
To fulfil the commitment of the government to provide and finance education, health and social security, a custom duty was imposed vide Finance Act, 2018, on specified goods being imported into India. Such duty was named as 'Social Welfare Surcharge' and is to be calculated at 10% on the aggregate of duties, taxes and cesses which are levied and collected under section 12 of the Customs Act, 1962.
However, a notification was issued in February, 2018 to provide for exemption to certain goods from the levy of Social Welfare Surcharge. The government has withdrawn such exemption on certain goods. Consequently, exemption is available to limited products such as printed circuit boards, information technology software, commercial vehicles including electric vehicles imported as completely built unit etc.
The above changes have been made effective by issuance of Notification No. 09/2020-Customs dated February 2, 2020.
A. INCOME TAX LAW
Extension of due date for availing full benefit under the Vivad se Vishwas Scheme (i.e. without payment of additional 10% of disputed tax)
Due date extended from March 31, 2020 to June 30, 2020
Extension of last date for filing income tax return (belatedly) for the Financial Year 2018-19 (Assessment Year 2019-20)
Last date extended from March 31, 2020 to June 30, 2020
Extension of last date for making contribution to various funds for claiming deduction under Section 80G (for instance, PM CARES fund), whether as CSR or otherwise
Extension of last date for making investment, payment, purchase etc. for claiming exemption under Section 54 to 54GB from capital gains or other investments/ deductions under Chapter VI-A, such as section 80C
Extension of due date for issue of notices, sanction or approvals etc. falling between March 20, 2020 and June 29, 2020
Due date(s) extended to June 30, 2020
Extension of due date for filing of appeals, applications, statement or report etc. falling between March 20, 2020 and June 29, 2020
Delayed payment of advance tax, self-assessment tax, withholding tax etc. falling due between March 20, 2020 and June 29, 2020 and payment made till June 30, 2020
No extension in due date
Reduced interest rate of 9% p.a. instead of 18%/ 12% p.a.
No late fee/ penalty/ prosecution
Extension of validity of Nil/ Lower withholding tax certificates expiring on March 31, 2020
Validity extended to June 30, 2020
Extension of due date for filing TDS Return in Form 24Q/ 26Q for 4th quarter ending March 31, 2020
Due date extended to June 30, 2020
Issuance of Form 16/ Form 16A for 4th quarter ending March 31, 2020
B. GOODS AND SERVICE TAX
Extension of due date of GSTR 1 returns:
Actual Due Date
Revised Due date
No late fee shall be levied if the return is filed up to June 30, 2020
Extension of due date of GSTR 3B for taxpayers having an aggregate turnover up to INR 5 crores in the preceding financial year:
Turnover up to INR 1.5 Crore in preceding F.Y.
Turnover of more than INR 1.5 Crore but up to INR 5 Crore in preceding F.Y.
No late fee or interest obligation if filed by revised due date
However, in case the return is filed after the respective due dates, then interest at the rate 18% p.a. shall be levied from the actual due date till the date of filing of return.
Staggered Manner
Revised due dates would be 12th and 14th July 2020, depending upon the state of registration.
Extension of due date of GSTR 3B for taxpayers having an aggregate turnover of more than INR 5 crores in the preceding financial year:
Though the due date for GSTR 3B has not been extended, however, due to relaxation on account of no late fee and no interest, there is effective revision of Due dates of GSTR 3B.
No late fee shall be levied if the return is filed up-to June 24, 2020.
No interest obligation will arise if the return is filed within the respective revised due dates.
In case the return is not filed within the respective revised due dates but filed on or before June 24, 2020, a reduced rate of interest at the rate 9% p.a. shall be levied from the revised due date till the date of filling of return.
However, in case the return is filed after June 24, 2020 then interest at the rate 18% p.a. shall be levied from the actual due date till the date of filing of return.
Due Date Extended by 7 Days.
C. CORPORATE LAW
Extension of maximum time gap between any two consecutive board meetings for the Quarters ended June 2020 and September 2020
Time gap of 120 days extended to 180 days
Applicability of Companies (Auditor's Report) Order, 2020 ['CARO 2020']
Applicability deferred from FY 2019-20 to FY 2020-21
Time limit to file declaration for Commencement of Business by newly incorporated companies
Earlier timeline of 180 days from date of incorporation extended to 360 days
Requirement of minimum residency for at least 182 days by at least one director of the company, has been dispensed with for FY 2019-20
Non-compliance of minimum residency for at least 182 days by at least a director, for FY 2019-20, will not be treated as a violation of the provisions of the Act
Applicable Tax Rates for Individuals (Normal Provisions) for Assessment Year 2020-21 and 2021-22:
Age less than 60 years
Age of 60 years or more
Up to INR 250,000
INR 250,000 to INR 300,000
5% of income in excess of INR 250,000
INR 2,500 + 5% of income in excess of INR 300,000
INR 500,000 to INR 1,000,000
INR 12,500 + 20% of income in excess of INR 500,000
20% of income in excess of INR 500,000
Above INR 1,000,000
INR 112,500 + 30% of income in excess of INR 1,000,000
INR 100,000 + 30% of income in excess of INR 1,000,0
Comparative Chart of Tax Rates under Normal Provisions and Optional Scheme under Section 115BAC:
Taxable Income Slab
Existing Tax Slab
New Tax Rates
Below INR 2,50,000
INR 2,50,000 – INR 5,00,000
INR 7,50,000 – INR 10,00,000
INR 10,00,000 – INR 12,50,000
INR 15,00,000 and above
Note: The aforesaid rates of tax are subject to additional surcharge (as per following table) as well as cess of 4%
Rates of Surcharge
Where taxable income is less than INR 5 Million
Where taxable income exceeds INR 5 Million but does not exceed INR 10 Million
Where taxable income exceeds INR 10 Million but does not exceed INR 20 Million
Where taxable income exceeds INR 20 Million but does not exceed INR 50 Million (excluding income under Section 111A and Section 112A)
Where taxable income exceeds INR 50 Million (excluding income under Section 111A and Section 112A)
Where taxable income includes income under Section 111A (Short term capital gain on equity) and Section 112A (Long term capital gain on equity) and such taxable income after inclusion of income under Section 111A and Section 112A exceeds INR 20 Million
15% on such income under Section 111A and Section 112A
Where taxable income exceeds INR 20 Million or 50 Million and also includes income under Section 111A and Section 112A in addition
25% or 37% as aforesaid.
15% on income under Section 111A and Section 112A
Summary of Tax Rates for Corporates for the Assessment Year 2020-21 and 2021-22:
Domestic Companies:
Tax Rate for Assessment Year 2020-21 where turnover for Financial Year 2017-18 is up to INR 4 Billion
Tax Rate for Assessment Year 2020-21 where turnover for Financial Year 2017-18 is more than INR 4 Billion
Domestic manufacturing companies opting for Concessional taxation under sec 115BA
Domestic companies opting for Concessional taxation under sec 115BAA
New manufacturing companies opting for Concessional taxation under sec 115BAB
Foreign Companies
Domestic Companies (not opting for concessional taxation under Section 115BAA and Section 115BAB)
Where taxable income is less than INR 10 Million
Where taxable income exceeds INR 10 Million but does not exceed INR 100 Million
Where taxable income exceeds INR 100 Million
Companies opting for Concessional taxation under sec 115BAA
Companies opting for Concessional taxation under sec 115BAB
Where taxable income is less than INR 10 Million but does not exceed INR 100 Million
Due dates of Various Annual Compliances Under Income-tax Act:
Due date of furnishing of tax audit report/ other reports
Due date of filing the return of income
Due date of filing of Form 3CEB
Where Transfer Pricing is not applicable:
30th September of the relevant Assessment Year ('AY')
31st October of the relevant AY
In case of a company
In case of person other than the company whose accounts are required to be audited
In case of partner of a firm
Where the assessee is required to file Transfer Pricing Certificate
30th November of the relevant AY
Timelines for Making an Application for Registration under Section 12AB:
Timeline for Filing an Application for registration u/s 12AB
Already registered u/s 12A/12AA
Within 3 months from the date of coming into force of the amendment, i.e. up to August 31, 2020.
Registered u/s12AB and due to expire
At least 6 months prior to the expiry of the registration.
Provisionally registered u/s 12AB
At least 6 months prior to the expiry or commencement of activities, whichever is earlier.
Inoperative registration due to approval for exemption under other sections
At least 6 months prior to commencement of AY from which registration is sought.
Modifications in the Objects
Within 30 days of modification/ adoption
In any other case
At least 1 month prior to commencement of AY from which registration is sought.
Types of Returns under Goods and Service Tax Law:
Form GST RET-2
Who Can File?
Taxpayers having only B2C transactions and Inward Supplies liable to reverse charge
All other taxpayers having turnover up to INR 5 Crore (50 million)
Who Cannot file?
E-Commerce Operators who are required to collect tax under Section 52
Information to Be Reported in GST Returns:
Existing Returns
B2C Supplies
To be reported on tax rate wise level and No bifurcation is required between B2CS & B2CL
Reported on tax rate wise level and transactions with B2CS & B2CL needs to be reported separately
HSN Details
6 digits HSN details to be provided at invoice level
4 digits HSN details are provided at summary level
RCM Supplies
Inward Supplies liable to RCM to be reported GSTN wise
Inward Supplies liable to RCM are reported invoice wise
Mr. C. S. Mathur
Tel: 91-11-47102200 Email: csm@mpco.in
Mr. Vikas Vig
Tel: 91-11-47103300 Email: vvig@mpco.in
Ms. Surbhi Vig Anand
Tel: 91-11-47102250 Email: surbhivig@mpco.in
1 A-D, Vandhna
11, Tolstoy Marg
New Delhi-110 001
MPC & CO LLP
The contents of this document are for information purposes and general guidance only and do not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication and Mohinder Puri & Co. disclaims all responsibility for any loss or damage caused by errors/ omissions whether arising from negligence, accident or any other cause to any person acting or refraining from action as a result of any material in this publication.


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Open Pedagogy at The Graduate Center Libary
Open Pedagogy Fellowship
About the Fellows
Winter 2021 Fellows
Summer 2020 Fellows
Spring 2020 Fellows
OER at CUNY
Sourcing Openly-Licensed Images
By Elizabeth Che
Images are wonderful for illustrating points and adding excitement to your otherwise plain presentation, but you may be worried about infringing copyright. Through the Open Pedagogy Fellowship, we created sites on the CUNY Academic Commons that relied on openly-licensed materials (intended for sharing, remixing, and re-use). This adds a new consideration to the quest for images: are they restricted by copyright, or freely available through a Creative Commons license?
Sourcing openly-licensed images may not be as difficult as it seems. During the Open Educational Resources Bootcamp, Katherine Pradt, Adjunct Reference and Digital Outreach Librarian, presented an overview of the topic.
Exploring Open Licensing
When looking for images, we are mostly seeking openly-licensed content, or materials from the public domain. Increasingly, image search engines are including the capability to filter by Creative Commons license. Some subjects may be more difficult to find (e.g., science related charts and diagrams). This is sometimes reflected in the lack of figures in science-based courses or texts that are released as Open Educational Resources (OER).
Finding Images
Google Images provides a filter to search for openly-licensed images. After entering an initial search term, click on "tools", select a filter (e.g., labeled for noncommercial reuse), and do a new search using the Creative Commons image filters. It may be good to check the original source as well, to make sure the image didn't slip through Google's filter.
Flickr also offers a Creative Commons filter of their user uploads. After ente ring a search term, you can change the type of license by clicking on the dropdown menu (e.g., from "Any license" to "All Creative Commons").
Pixelbay, Unsplash, and Wikimedia Commons aggregate openly-licensed photos from users and the global community of photographers.
Other sources of images may come from government sources or non-profit organizations, such as WorldImages, which provides access to the California State University IMAGE Project. These are available for non-commercial use and modification with attribution, under a CC BY NC license.
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If you found a suitable image, you can now add it to your course site and include its attribution. Elvis Bakaitis, Adjunct Reference Librarian shared the Open Attribution Builder with us during the OER Bootcamp, which generates a text and html-formatted attribution that you can copy and paste into your own course site, or anywhere else you need to attribute.
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Elizabeth Che is a doctoral student in the Educational Psychology Program at the Graduate Center, CUNY. Elizabeth's research interests relate to the broad areas of language development, development of effective pedagogy, and the incorporation of technology in the classroom. She is also involved in efforts to evaluate the impact of teaching with Wikipedia in Introductory Psychology, by having students contribute to biographies of distinguished scientists as part of the WikiProject: PSYCH+Feminism.
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Jewish life is growing in Germany, but what form will it take
By J. Correspondent | February 26, 2016
In October 2015, 23 Northern California rabbis from across the religious spectrum traveled to Poland and Germany to try to understand the claim that Jewish life there was undergoing a renewal. This was the third time that rabbis from the Greater Bay Area had mounted one of these interdenominational trips; it was our first trip together outside of Israel. I will focus my remarks here only on our experience in Germany.
One of our first meetings took place at the offices of the American Jewish Committee in Berlin. Deidre Berger, director of the Berlin office, welcomed us into AJC's spacious conference room and offered us a thorough context-setting briefing. About half the rabbis on this trip had previously promised themselves that they would never visit either Poland or Germany because of what had transpired there during World War II. But because we were going as colleagues, and because we were trying to determine if a Jewish renaissance was really happening in either country, they were willing to give it a chance.
Berger's remarks were interrupted at one point by a man who walked into the room and took a seat at the table. He was Sergey Lagodinsky, and his presence and presentation at our meeting changed the dynamic of our visit to Germany. Here was a young man of 40 who, in his short life, had earned several academic credentials from at least three different universities, had worked as a Russian-speaking attorney at the Berlin office of an American law firm and had also worked at the American Jewish Committee in Berlin. He had expertise in trans-Atlantic relations, global security and international law; had become deeply involved in German and German-Jewish politics; had appeared on numerous radio programs in Germany and elsewhere; and had also received awards and prizes for social work and academic excellence. And last, but not least, he was running for the chairmanship of the Jewish Community of Berlin.
For us rabbis, not yet familiar with the inner workings of the German Jewish community, it soon became obvious that a non-Orthodox Jew from the former Soviet Union who was running for the top leadership spot of the Berlin Jewish Community and who was barely able to mask his "disappointment" with its current leadership was exactly the kind of person we had wanted to meet. He represented a possible whole new direction for the Jewish community in Germany and, as such, was a most controversial figure. Here's why:
At the end of World War II, the German Jewish community was nearly destroyed. Those Jews who still lived in Germany were not at all clear about what their future might be. Many, if not most, questioned whether there was any reason at all to remain in Germany. Few Jews were moving to Germany, so the likelihood of increasing the Jewish population of Germany was minimal at best. But then the influx of Jews from the former Soviet Union began and it was not long before there were more Russian-speaking Jews in Germany than German-speaking Jews. Perhaps more to the point, the Russians came to Germany from the former USSR, where the practice of Judaism was frowned upon, if not forbidden outright.
In those days, Jewish expression in Germany tended to be almost exclusively Orthodox or traditional, and the Russians had very limited experience with Jewish practice. Yet, because they were now free to express themselves religiously, they wanted to be able to do so, but they were not all comfortable with limiting their expression or practice to Orthodoxy. So the stage was set for a confrontation between the old German Jews and the new Russian Jews. As the years have passed, and as Masorti (Conservative) and Reform Judaism have gained a foothold in Germany, Jews who have come to Germany now have more choices about how they will lead their Jewish lives. This has led to increasing friction between the leaders of "The Community" who tend to be Orthodox, and those who are more liberal or progressive.
What we learned from meeting others in Berlin was that there is a form of rebirth going on. What form it will eventually take, how sustainable it will be and whether it can survive the internal power struggles among native-born Germans, immigrant Russians and the new wave of (more than 18,000) Israelis who have "discovered" Berlin, we cannot predict. It seems there is real growth potential for Jewish life in Germany again. The questions are whose cultural and religious values it will reflect, and whether it will be possible for a pluralistic community to exist in what, until very recently, was a monolith. As rabbis who have a stake in encouraging the growth and health of Jewish life everywhere, we will be watching very closely, ready to assist if we can and to learn what we can as this process unfolds.
These are the questions for us, the Northern California rabbis who made this visit: Are there places in the Jewish communities of Berlin (and the rest of Germany) that could use our help? If so, what kind(s) of help would they want? Are they the kinds of help that we would be able or prepared to offer? While we have well-developed systems in place for nurturing Jewish communities and Jewish life in America, would these systems work well in other countries and cultures? Even if they did work, would they be appropriate for those situations? Or would everyone be better off trying to adapt our best practices to the already-existing systems in those places? In other words, just because something has worked in America, we cannot assume that it will translate directly into German Jewish life.
Another question: What have we learned from our visit that will help us serve our own communities better here in the Bay Area? Is there anything that we have learned from seeing Jewish communities reinvent themselves in Europe that we might apply to our own situation here? This, too, is worth exploring, and I know that the rabbis who went on this mission will be continuing to work with each other in the coming months to seek appropriate answers to these questions.
Rabbi Allen Bennett is former spiritual leader of Temple Israel in Alameda and has been spending his retirement doing volunteer work and traveling. He took part in a recent rabbinic mission to Germany and Poland sponsored by the Foreign Ministry of Germany, the Taube Center for the Renewal of Jewish Life in Poland and other local sponsors.
Rabbis ordination in Germany a sign of big changes
Polish leaders wrap up year of learning with Bay Area rabbis
'It's a privilege': Bay Area rabbis in Poland bear witness to Ukrainian refugee crisis
Are too many Germans converting to Judaism?


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text:
Mary Poppins to close on Broadway
Mary Poppins is closing up its big umbrella on Broadway.
An official close to the show's producers said Monday that the 6-year-old musical will end performances in March at the New Amsterdam Theatre and eventually be replaced by a musical adapted from the film Aladdin.
The official spoke to The Associated Press on condition of anonymity because he was not authorized to speak before the official announcement. The New York Post first reported the news, citing an anonymous source. A Disney representative did not immediately respond to a request for comment.
Mary Poppins, co-produced by Disney and Cameron Mackintosh, is based both on the children's books by P.L. Travers and the 1964 movie starring Julie Andrews and Dick Van Dyke. It tells the story of the world's most practically perfect nanny in Edwardian London.
With a big cast, lavish sets and stunts that include Mary flying with her umbrella and Bert the chimney sweep tap dancing upside-down, the show was a hit after opening in 2006, two years after debuting in London.
The show is part of Disney Theatrical Productions' five big Broadway hits from seven attempts since 1994—a profitable list that includes The Lion King and the more recent Newsies. That's way above the 3-in-10 average recoupment of most Broadway shows. Mary Poppins routinely grosses over $1 million every week despite the presence of touring versions.
When it closes, it will have been performed 2,619 times and have been seen by more than 4 million people. It recouped its initial Broadway investment within a year, and has gone on to be among the top 10 grossing shows for the past six years and top five for attendance. It will rank as the 22nd longest-running show in Broadway history.
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Downtown San Diego is known as the newest and the oldest host spot. Plenty of new developments are popping up throughout the area and just about everything you could want is within walking distance. From great restaurants to boutique shopping options to theatres, you'll find all kinds of things nearby when you choose to live in the downtown area.
If you're looking to live in a booming area with plenty of character, downtown may be the place for you.
Each of these sections of Downtown San Diego provides something unique for residents.
From the Seaport Village shopping center to the very trendy restaurants and bars, there's plenty to do in the downtown area. Residents enjoy galleries, antique stores, night clubs, Embarcadero Marine Park, open air concerts and so much more throughout the downtown area. Horton Plaza is also found here, along with Sea World and the San Diego Zoo.
Balboa Park is found just to the north of Downtown and includes all kinds of attractions. The Civic Theater, the Museum of Contemporary Art, the Children's Theater, the Maritime Museum and many other attractions are also found in Downtown San Diego.
During the summer, you will find all kinds of events in the downtown area. Petco Park is also found here, which is the home of the San Diego Padres. Whether you enjoy baseball or you prefer another type of event, you're sure to enjoy the vibrant, active community found in Downtown San Diego.
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I have to try this--everywhere I go, it seems, friends are raving about the chocolate zucchini cakes they just made...but I never get to sample them, because they've been devoured. As for me, I'm going savory today--check out my zucchini bread pudding over at The Sister Project.
hubby just asked me for zucchini bread too-- Mine is also oil based- so will try your version with chocolate-- love it!
Diane dropped by two slices of this moist, spongily good cake on Tuesday - along with the most delicious slices of peach pie topped with pecan crumble - and all I can say is wow!
I ate the last bites of the chocolate zucchini cake this morning for breakfast and didn't feel the least bit guilty about it. It's not too sweet, the olive oil makes the texture almost creamy to run your fork through, and I'll be making my own in order to continue what will be a new breakfast tradition.
wow.. I have never seen or heard of a zucchini cake. I have to taste this!!!!


A square gardener's cottage, originally associated with an estate, was tucked into a walled garden canopied with trees. Whilst 20th century extensions were dilapidated, the original cottage offered a cosy, if tiny home. A sensitive upgrading was required, extending the living space and kitchen, adding a decent sized bedroom, and an entrance to the house in addition to the kitchen door. The roof pitch over the enlarged kitchen was used to create high level glazing for light and a sense of spaciousness. The timber kitchen units match the external timber, and, together with the extensive glazing help to 'bring the outside in'. An existing 'studio/shed' was retained as a play and music room.


For some reason, I've decided to go through my log of the books I've read and start adding a bit more information for each entry. Right now, I've been adding binary categories for gender and queerness, and more detailed fields for national identity / ethnicity, original language, year published, and genre.
*Epic refers to national epics, like the Epic of Gilgamesh, not epic fantasy.
**Broke out paranormal romance as a different category from speculative fiction, because it feels like most people treat it as a different genre.
In creating this list, I was most concerned with genre categories as they'd be in the book store, not with the normal science fiction fan's game of recategorizing various classics and works of literary fiction as being genre novels. So, for instance, I counted The Handmaid's Tale as a novel.
The only major surprise here, for me, is the number of nonfiction books that I've read. I would not have thought that one in five of my books would be nonfiction.
SO much reading! So impressive.


text:
Can a new computer tool combat human silo thinking?
On 6 June 2022, sustainable living expert Pooran Desai OBE gave a talk in an online Knowledge Sharing event hosted by the South East Climate Alliance (SECA). Pooran summarised his work in sustainability over the past quarter of a century and then talked about his latest online tool, the OnePlanet platform. This platform has been built to easily capture and simplify the complex interconnectedness of any system (eg the environmental crisis) — a concept everyone grapples with!
Pooran considers that the fundamental problem in modern society is that we are unable to deal usefully with the amount of interconnectedness inherent in any complex system. Indeed, we have no tools or culture to understand, measure, or manage such connections. He likened this to our familiarity with dealing with the individual cells in a table, where we can cope with lots of cells neatly arranged in rows and columns. However, complex systems (such as we find in the environmental crisis) are interconnected, with various degrees of linked elements. As humans, we have trouble untangling and visualising these.
This online tool was likened to mind maps where common aims can be unravelled from their complex and interdependent parts into simple, tangible elements. In reverse, too, one can build up the complex vision for a common outcome from its individual elements. As well as giving a visual representation, the online platform can remix or refashion the data in different ways for any group, department or individual working on any project. For example, it can produce specific kinds of sustainability reports that might be useful for certain customers like local councils.
Pooran gave a brief demonstration of this online tool and one could start seeing how it might be applied. Local authorities, for example, have many separate strategies but delivering shared environmental outcomes is better achieved by working across departmental strategies. This tool enables an organisation to address shared outcomes by taking into account the connections between strategies, rather than working in departmental silos. A tantalising computer aid, perhaps vital as we humans struggle to apply a systems approach, so much needed to pull us out of the environmental crisis.
Pooran is keen to roll out this exciting online tool to councils, SECA, Sussex Wildlife Trust and other organisations or interested parties. Anyone interested should please let us know through southeastclimatealliance@gmail.com. Although the platform is commercial, pricing is intended to be extremely competitive and there is a free version for individuals and a heavily discounted version for community groups.
How did Pooran's past work in sustainability inspire his current trajectory?
Pooran led One Planet Living from its creation until 2019, when he co-founded and became the CEO of OnePlanet. His work in sustainable living started in 1994 when he founded the charity Bioregional with fellow London entrepreneur Sue Riddlestone. The idea behind Bioregional was to figure out how to combine centralised coordination with decentralised production, with examples of produced goods including charcoal and lavender.
The charity soon outgrew its premises, and Pooran described how they needed to find a new space and were encouraged to bid for planning to create an entire village in which they could build new offices. They were outbid, but the council that owned the land chose their bid anyway, taking into account cited carbon savings. The new eco-village was called BedZED – a Zero Energy Development in Beddington, South London. Pooran discussed not only the energy savings that had been achieved in the village, but also mentioned a marker of social cohesion. This suggests that the village is well ahead of the average UK village on this particular metric. So not only can we live sustainably, our wellbeing and social structure benefit alongside.
Before founding OnePlanet Living Pooran worked on 172 zero carbon flats in Brighton called One Brighton. On this project he realised that the main savings were made not due to changes in architecture, but due to changes in lifestyle. Residents were encouraged to live more healthily and made significant improvements in weight as a result. He also mentioned Bicester Ecotown and Villages Nature Paris, which has geothermal heated lagoons for which they drilled down 2km into the earth. Excess geothermal energy from the scheme is exported to Disneyland Paris.
It was at Bioregional, in light of the experiences with BedZED, that the One Planet Living framework was created. Pooran said the inspiration came from the inability to reconcile our present lifestyles with the resources available to us from the planet: to sustain the European lifestyle (if it were adopted by the whole world) would require three planet earths, and to sustain the US lifestyle would require five planet earths! Since it is not currently feasible to scale our planet, we need to scale our lifestyles instead, and hence to adopt One Planet Living – literally living lifestyles that only require one planet to sustain the current global population of near-on eight billion people!
The event was chaired by Carrie Cort and Nicola Peel, co-founders of SECA. Questions from the audience were taken at the end with some good discussions. A video recording is available on SECA's YouTube channel.
Written by the event organisers following this Knowledge Sharing event. Please contact southeastclimatealliance@gmail.com with any questions, comments or suggestions.


text:
Anne Brontë (1820–1849) hailed from an English literary family responsible for some of the medium's most memorable works. She was the youngest of six children that included sisters...visualizza altroAnne Brontë (1820–1849) hailed from an English literary family responsible for some of the medium's most memorable works. She was the youngest of six children that included sisters, Charlotte and Emily. Their father was a clergyman, who raised them in a parish with very little money. As an adult, Anne took a position as a governess to financially support herself but found the position difficult and unfulfilling. In 1846, she and her sisters published a collection of poetry called Poems by Currer, Ellis, and Acton Bell, which marked a humble beginning to a short yet impactful career.visualizza meno
Libri di Anne Brontë
The Ultimate Christmas Collection: 150+ authors & 400+ Christmas Novels, Stories, Poems, Carols & Legends
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Austen and Brontës: Complete Novels of Jane Austen, Charlotte Brontë, Emily Brontë & Anne Brontë: Sense and Sensibility, Emma, Wuthering Heights, Jane Eyre, The Tenant of Wildfell Hall…
Autore Jane Austen
The Complete Poems of Anne Bronte
The Tenant of Wildfell Hall (Diversion Illustrated Classics)
Anne Brontë: Agnes Grey
The Tenant of Wildfell Hall (Centaur Classics)
The Brontë Sisters - The Complete Novels: Jane Eyre, Wuthering Heights, Shirley, Villette, The Professor, Emma, Agnes Grey, The Tenant of Wildfell Hall: The Beloved Classics of English Victorian Literature
Autore Charlotte Bronte
Audiolibri di Anne Brontë
Agnes Grey (Unabridged)
The Brontë Sisters Collection: Jane Eyre, Wuthering Heights, and Agnes Grey
The Brontë Sisters Collection: Wuthering Heights, Agnes Grey & Jane Eyre
Tenant of Wildfell Hall (Original 1848 Edition)
Agnes Grey (Version 3)
Tenant of Wildfell Hall, The (dramatic reading)
Agnes Grey (dramatic reading)
Autore LibriVox Community
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Brontes, The: The Poems: Volume 2


text:
Karl Frederik Natanael Beckman (født 26. januar 1868, død 27. juli 1946) var en svensk sprogforsker og pædagog. Han var fætter til Ernst Beckman.

Beckman blev student 1886 og Dr. phil. 1895 i Uppsala. 1895—97 var han docent i svensk ved Uppsala Universitet, 1897—99 ved Lunds. Fra 1902 var Beckman lektor ved "Realläroverket" i Stockholm, men var 1906—11 rektor i Skövde. Han blev professor ved Göteborgs Højskole 1918. Beckman har udgivet flere filologiske arbejder, således Bidrag till kännedomen om 1700-talets svenska (1895), Grunddragen af den svenska versläran (1898), Språkpsykologi och modersmålsundervisning (1899), Dansk-norsk-svensk ordbok (1907), Språkets liv (1918), Modersmålsundervisning (1920), Äldre Västgötalagen översatt och förklarad (1924) samt Linnés Västgöta Resa med kommentar (1928).

Kilder

Filologer fra Sverige
Ansatte ved Uppsala Universitet
Ansatte ved Lunds Universitet
Ansatte ved Göteborgs Universitet
Skolefolk fra Sverige
Svenskere i 1800-tallet
Svenskere i 1900-tallet

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