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Friday, August 27, 2010

Union Cabinet approved Direct Tax Code (DTC)


The DTC Bill, which seeks to replace the archaic Income Tax Act, 1961, proposes to raise the Income Tax exemption limit from existing Rs 1.6 lakh to Rs Two lakh, highly placed sources said. The Income Tax exemption limit for senior citizens is proposed to be raised to Rs 2.5 lakh. 
Under the moderate tax slab suggested in the DTC Bill the government proposes tax rate of 
10 per cent for income between Rs 2 lakh and Rs 5 lakh, 
20 per cent for income between Rs 5 lakh - 
Rs 10 lakh and 30 per cent for income over Rs 10 lakh. 
Currently the Income Tax rate is 10 per cent on income above Rs 1.6 lakh and upto Rs 5 lakh, 20 per cent on income above Rs 5 lakh and upto Rs 8 lakh and 30 per cent on income above Rs 8 lakh. 
Provisions of the DTC Bill stipulating the tax rates in direct tax front including Income tax and Corporate Tax will come into effect once it the legislation is approved by both houses of Parliament. 
The government plans to implement various provisions of the DTC Bill with effect from 1st April  2011
It is learnt that the government is likely to introduce the DTC Bill soon in both houses of Parliament. After its introduction the draft DTC will be sent to Select Committee of both houses for scrutiny. 
After examining the recommendations of the Select Committee the government will move the DTC Bill for approval of Parliament in the Winter Session. 

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