Advisory circular to CA for Audit under DVAT

Commissioner of Delhi VAT office has issued a advisory circular for auditors conducting VAT audit under DVAT. complete circular can be read as appended below:-

Due date of filing Annul Return for FY 2012-13 in UP VAT extended up to 30-11-2013

Due date of Filing of UP VAT Audit Report has been extended up to 30th Nov 2013 from 31st Oct 2013,details notification can be read as appended below:-

Furnish PAN of Landlord to your employer if paying rent more than Rs.1.00 lakh per annum

If annual rent paid by the employee to his/her land lord exceeds Rs 1,00,000 per annum, it is mandatory for the employee to report PAN of the landlord to the employer. In case the landlord does not have a PAN, a declaration to this effect from the landlord along with the name and address of the landlord should be filed by the employee.

New procedure for import in the State of UP

Commissioner, Commercial Tax, UP assuming powers u/s 50(1) of the UP Vat has vide his Order no. 1584 dt. 4.1013 (Circular No. 1314057 dt. 7.10.13) provided new procedure for import of specified 25 class of Goods into the State of UP wef 28.10.2013 as under :

TAXATION OF NON-RESIDENTS

Who is a ‘resident’ for tax purposes? (Section 6)

1. INDIVIDUAL

1. An individual is considered as a ‘resident’ if he is

1. in India for 182 days or more in a previous year

OR

2. in India for 365 days or more in 4 years immediately preceding a previous year and 60 days or more in a previous year