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Section 12 (2) prescribes that the records referred to in sub-section (1) as mentioned above, must be maintained for ten years after the transactions finished. It is handled by the Indian Income Tax Department. The provisions of the Act are frequently reviewed and various amendments have been passed from time to time. [50] [51]
1981: The Economic Recovery Tax Act of 1981 further reduced the tax rate on dividends. 2003: The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduced the tax rate on dividends to 15% for most investors. 2013: The American Taxpayer Relief Act of 2012 (ATRA) increased the tax rate on dividends to 20% for taxpayers in the top income tax ...
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is an example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax. Poll taxes are administratively cheap because ...
Australia, officially the Commonwealth of Australia, [17] is a country comprising the mainland of the Australian continent, the island of Tasmania and numerous smaller islands. [18] Australia has a total area of 7,688,287 km 2 (2,968,464 sq mi), making it the sixth-largest country in the world and the largest in Oceania.
Strictly, the term Non-resident Indian refers only to the tax status of an Indian citizen who, as per section 6 of The Income-tax Act, 1961, has not resided in India for a specified period for the purposes of the Income Tax Act. [32] The rates of income tax are different for persons who are "resident in India" and for NRIs. For the purposes of ...
Australia September 2012 Marriage [128] — — 42 98 — No Australia September 2012 Marriage [129] 26 41 — — — No Germany October 2012 Registered life partnership (expansion: tax law) [130] — — 253 288 — No Slovakia November 2012 Registered partnership [131] — 14 94 — No Poland January 2013 Registered partnership [132] [133 ...
Cham Albanians or Chams (Albanian: Çamë; Greek: Τσάμηδες, Tsámides), are a sub-group of Albanians who originally resided in the western part of the region of Epirus in southwestern Albania and northwestern Greece, an area known among Albanians as Chameria. The Chams have their own particular cultural identity within Albanian sub-groups.