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Budget 2011 12-highlights

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The budget highlights the key economic indicators, new legislations, and major tax proposals. On direct taxes, exemption limits were increased and surcharge rates reduced. Service tax was unchanged at 10% and its scope expanded. Excise duty rates on some items were reduced. Customs duty rates largely remained the same, with exemptions for some agriculture items. The conclusions note concerns around the impact of certain tax changes.

Economía y finanzasEmpresariales
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Budget 2011-12 Highlights ,[object Object],[object Object],[object Object],[object Object],Neha Singhi & Company -Neha Singhi Baid -Arihant Bhansali -Sweta Agarwal
Contents ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Economic survey ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
New Legislations underway.. ,[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Forex Outlook ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
[object Object],Budget 2011-12 Highlights Neha Singhi & Company
BASIC EXEMPTION ENHANCED ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Surcharge Rates ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
..Other provisions ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
MAT & AMT LLP ,[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
SEZ: No more Exempt ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Mutual Funds ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
… cont ,[object Object],Budget 2011-12 Highlights Neha Singhi & Company Present Proposed Base rate Surcharge Cess Total Base rate Surcharge* Cess Total Money Market/Liquid funds Individual/HUF 25 7.5 3 27.68 25 5 3 27.04 Others 25 7.5 3 27.68 30# 5 3 32.45 Other Mutual Funds Individual/HUF 12.5 7.5 3 13.84 12.5 5 3 13.52 Others 20 7.5 3 22.15 30# 5 3 32.45
Exemptions ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Deductions.. ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Transfer Pricing ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
… cont ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Service Tax ,[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Exemptions introduced... ,[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
[object Object],[object Object],[object Object],Services scope Budget 2011- 12 Highlights Neha Singhi & Company
... cont ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Raise of service tax in air….. ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Other Changes ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
… cont ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Point of Taxation Rules, 2011 ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
… cont ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Central Excise Act ,[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Budget 2011-12 Highlights Neha Singhi & Company EXEMPTED FROM EXCISE DUTY Goods required for Mega and Ultra Mega power projects Basic food and fuel AC, Cold chain equipments Colour, unexposed cinematographic films in jumbo rolls of 400 feet and 1000 feet Excise duty on packaged IT software not covered under MRP Valuation payable only on value of media
Effective from date of enactment of Finance Bill….. ,[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
... Excise Duty cont ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
… cont ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Customs Act ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
....cont ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
....cont ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
....cont ,[object Object],[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Effective from date of enactment of Finance Bill….. ,[object Object],[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
....cont ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
Conclusion ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
… cont ,[object Object],[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company
.... cont ,[object Object],[object Object],Budget 2011-12 Highlights Neha Singhi & Company

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Budget 2011 12-highlights

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  • 29. Budget 2011-12 Highlights Neha Singhi & Company EXEMPTED FROM EXCISE DUTY Goods required for Mega and Ultra Mega power projects Basic food and fuel AC, Cold chain equipments Colour, unexposed cinematographic films in jumbo rolls of 400 feet and 1000 feet Excise duty on packaged IT software not covered under MRP Valuation payable only on value of media
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