Tax Rates in Taxation Laws Tax Rates in Taxation Laws (Amendment) - - PowerPoint PPT Presentation

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Tax Rates in Taxation Laws Tax Rates in Taxation Laws (Amendment) - - PowerPoint PPT Presentation

Tax Rates in Taxation Laws Tax Rates in Taxation Laws (Amendment) Ordinance 2019 (Amendment) Ordinance 2019 & & Representation Skills Representation Skills


slide-1
SLIDE 1
  • Tax Rates in Taxation Laws

(Amendment) Ordinance 2019

&

Representation Skills Tax Rates in Taxation Laws (Amendment) Ordinance 2019

&

Representation Skills

  • !"#$%&%&

'( #%)'*(+

  • !"#$%&%&

'( #%)'*(+

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SLIDE 2
  • CA. Pramod Jain

,-, ,-, ,-, ,-,

%./$012%21%131!

slide-3
SLIDE 3
  • CA. Pramod Jain

,4&%%021 ,4&%%021 ,4&%%021 ,4&%%021 5*6 5*6 5*6 5*6 '76 '76 '76 '76 ''6 ''6 ''6 ''6 (76 (76 (76 (76

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SLIDE 4
  • CA. Pramod Jain

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, , , , = = = = ,A

,A ,A ,A

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SLIDE 5
  • CA. Pramod Jain

,!1%3 ,!1%3 ,!1%3 ,!1%3= = = = % % % % 4#19** 4#19** 4#19** 4#19** &%B'*(C &%B'*(C &%B'*(C &%B'*(C8 8 8 8(> (> (> (> ,:( ,:( ,:( ,:( '7;( '7;( '7;( '7;( <'@ <'@ <'@ <'@ , , , ,= = = = (% (% (% (% (* (* (* (* '7;(C7;(*C '7;(C7;(*C '7;(C7;(*C '7;(C7;(*C <'C>' <'C>' <'C>' <'C>' ,?(* ,?(* ,?(* ,?(* '7;5;((' '7;5;((' '7;5;((' '7;5;((' <'+(' <'+(' <'+(' <'+('

, , , , = = = = ,A

,A ,A ,A

slide-6
SLIDE 6
  • CA. Pramod Jain

%1%1$ %1%1$ %1%1$ %1%1$ ((7 ((7 ((7 ((7

  • &

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SLIDE 7
  • CA. Pramod Jain

%1%1$ %1%1$ %1%1$ %1%1$

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, , , , = = = = ,

, , ,

slide-8
SLIDE 8
  • CA. Pramod Jain

,5 ,5 ,5 ,5

,%$1#%0#%02!/%!

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  • (*

(* (* (*8 8 8 8 D!1 D!1 D!1 D!1

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  • #

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  • 8

8 8 8 ,E%&&E!)) ,E%&&E!)) ,E%&&E!)) ,E%&&E!))

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  • %%1

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  • E57'57'

E57'57' E57'57' E57'57' 8 8 8 8#1&## #1&## #1&## #1&##

slide-9
SLIDE 9
  • CA. Pramod Jain

,5 ,5 ,5 ,5

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,%$1#%0#%02!/%! ,%$1#%0#%02!/%! ,%$1#%0#%02!/%! #$01&%$$%/1!#%1. #$01&%$$%/1!#%1. #$01&%$$%/1!#%1. #$01&%$$%/1!#%1.

  • 57

57 57 57

  • =

= = = 2#&!1 2#&!1 2#&!1 2#&!1

  • 57

57 57 57= = = = #!$! 41%1 #!$! 41%1 #!$! 41%1 #!$! 41%1 2%F# 2%F# 2%F# 2%F#

  • 57

57 57 57= = = = $$3$%201%F# $$3$%201%F# $$3$%201%F# $$3$%201%F#

2

2 2 2

  • 8

8 8 8

  • 4#2

4#2 4#2 4#2>* >* >* >*

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5'G571%$$%/ 5'G571%$$%/ 5'G571%$$%//& /& /& /&B B B B '*(> '*(> '*(> '*(>8 8 8 8(+ (+ (+ (+= = = = %1$"1((7 %1$"1((7 %1$"1((7 %1$"1((7

slide-10
SLIDE 10
  • CA. Pramod Jain

,5 ,5 ,5 ,5

E&$%&%0

E&$%&%0 E&$%&%0 E&$%&%01"$ 1"$ 1"$ 1"$B& B& B& B&!#$% !#$% !#$% !#$% )!)$%1"%& )!)$%1"%& )!)$%1"%& )!)$%1"%&)%3 )%3 )%3 )%38 8 8 8 1%$$%/ 1%$$%/ 1%$$%/ 1%$$%/ %/%!$4! %/%!$4! %/%!$4! %/%!$4!

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  • "

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slide-11
SLIDE 11
  • CA. Pramod Jain

,((7 ,((7 ,((7 ,((7

%021"

%021" %021" %021"0!1%)&%0)"2$1 0!1%)&%0)"2$1 0!1%)&%0)"2$1 0!1%)&%0)"2$1 !2%#%1!#%1%&)!1 !2%#%1!#%1%&)!1 !2%#%1!#%1%&)!1 !2%#%1!#%1%&)!1

  • 4#2%1

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  • 8

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1%111")!1% 1%111")!1% 1%111")!1% 1 1 1 1%& %& %& %&01!&#!%2%!#%1%&1" 01!&#!%2%!#%1%&1" 01!&#!%2%!#%1%&1" 01!&#!%2%!#%1%&1" #$%11#1$%1 #$%11#1$%1 #$%11#1$%1 #$%11#1$%1 %%)!%1%&!##$%1 %%)!%1%&!##$%1 %%)!%1%&!##$%1 %%)!%1%&!##$%1 01!&#!%2%!#)" 01!&#!%2%!#)" 01!&#!%2%!#)" 01!&#!%2%!#)"

slide-12
SLIDE 12
  • CA. Pramod Jain

,((7 ,((7 ,((7 ,((7

%021"0!1%!)!$123%!$"

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  • %021"

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  • 4#2%1

4#2%1 4#2%1 4#2%18 8 8 8 1"0#1"%2$1/#/!%! 1"0#1"%2$1/#/!%! 1"0#1"%2$1/#/!%! 1"0#1"%2$1/#/!%! 1)"1"%2%1&&%$$%/1#%1%1 1)"1"%2%1&&%$$%/1#%1%1 1)"1"%2%1&&%$$%/1#%1%1 1)"1"%2%1&&%$$%/1#%1%1&!$&$$. &!$&$$. &!$&$$. &!$&$$.H H H H

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  • 1%!#%1

1%!#%1 1%!#%1 1%!#%1%&2 %&2 %&2 %&212#%&!#0#1"%2$1 12#%&!#0#1"%2$1 12#%&!#0#1"%2$1 12#%&!#0#1"%2$1 )1$$%/%$$%/)$!1 )1$$%/%$$%/)$!1 )1$$%/%$$%/)$!1 )1$$%/%$$%/)$!1,#1 ,#1 ,#1 ,#1#%02!1 #%02!1 #%02!1 #%02!1 ,%& ,%& ,%& ,%&1"2%1&%1"2% 1"2%1&%1"2% 1"2%1&%1"2% 1"2%1&%1"2%2%%1$$%1 2%%1$$%1 2%%1$$%1 2%%1$$%1

slide-13
SLIDE 13
  • CA. Pramod Jain

,J ,J ,J ,J

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!#&%0(>76%(76 !#&%0(>76%(76 !#&%0(>76%(76

%22$#)$%.

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%021"21&%4!E((7 %021"21&%4!E((7 %021"21&%4!E((7 (76 (76 (76 (76

slide-14
SLIDE 14
  • CA. Pramod Jain

, , , , , , , ,

,!1%3 ,!1%3 ,!1%3 ,!1%3

  • :9**

:9** :9** :9**

  • ((7

((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 &&#3 &&#3 &&#3 &&#3 ,4 ,4 ,4 ,4 '@E'C>'E '@E'C>'E '@E'C>'E '@E'C>'E '+(' '+(' '+(' '+(' '@E'C>'E '@E'C>'E '@E'C>'E '@E'C>'E '+(' '+(' '+(' '+(' '7(@> '7(@> '7(@> '7(@> (C(@ (C(@ (C(@ (C(@ , , , , (76 (76 (76 (76 (76 (76 (76 (76 $ $ $ $ $ $ $ $ %1$ %1$ %1$ %1$2 2 2 2 $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ E E E EA1) A1) A1) A1)

  • $

$ $ $ 2 2 2 2 $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ 2#& 2#& 2#& 2#& !#%1 !#%1 !#%1 !#%1 $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ E$%!% E$%!% E$%!% E$%!% 2& 2& 2& 2&

  • !#%1

!#%1 !#%1 !#%1 $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ $$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ !%& !%& !%& !%& !1 !1 !1 !1 1" 1" 1" 1" 1!&#!1 1!&#!1 1!&#!1 1!&#!1 1" 1" 1" 1" 1!&#!1 1!&#!1 1!&#!1 1!&#!1

slide-15
SLIDE 15
  • CA. Pramod Jain

, , , , , , , ,

,!1%3 ,!1%3 ,!1%3 ,!1%3

  • :9**

:9** :9** :9**

  • ((7

((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 B% B% B% B% 1"B 1"B 1"B 1"B 1#%2% 1#%2% 1#%2% 1#%2% %1%& %1%& %1%& %1%& (9'*(@ (9'*(@ (9'*(@ (9'*(@ 1"" 1"" 1"" 1"" 1#%2%%1 1#%2%%1 1#%2%%1 1#%2%%1 %& %& %& %& ((*'*(+1 ((*'*(+1 ((*'*(+1 ((*'*(+1 #%001# #%001# #%001# #%001#0& 0& 0& 0& )"5(5'*'5 )"5(5'*'5 )"5(5'*'5 )"5(5'*'5 2%1&% 2%1&% 2%1&% 2%1&% )1& )1& )1& )1& $ $ $ $ ,%)11 ,%)11 ,%)11 ,%)11 (" (" (" (" ,$$!E ,$$!E ,$$!E ,$$!E(5+( (5+( (5+( (5+(

  • %0

%0 %0 %0(* (* (* (*8 8 8 8

  • %

% % % )&$ )&$ )&$ )&$ ,%)11 ,%)11 ,%)11 ,%)11 1"" 1"" 1"" 1"" ,$$!E(5+( ,$$!E(5+( ,$$!E(5+( ,$$!E(5+( ,%)11 ,%)11 ,%)11 ,%)11 (" (" (" (" ,$$!E(5+( ,$$!E(5+( ,$$!E(5+( ,$$!E(5+( , , , , 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ 22$#)$ , , , , $$%/ $$%/ $$%/ $$%/ B B B B B B B B % % % % % % % %

slide-16
SLIDE 16
  • CA. Pramod Jain

K, K, K, K,

$$%/ $$%/ $$%/ $$%/

,!1%3% ,!1%3% ,!1%3% ,!1%3% ((7''6 ((7''6 ((7''6 ((7''6 ((7'76% ((7'76% ((7'76% ((7'76% ((7''6 ((7''6 ((7''6 ((7''6

%$$%/ %$$%/ %$$%/ %$$%/

1 1 1 18 8 8 8,!1%3 ,!1%3 ,!1%3 ,!1%3

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,!1%3% ,!1%3% ,!1%3% ((7'76 ((7'76 ((7'76 ((7'76 ,!1%3% ,!1%3% ,!1%3% ,!1%3% ((7(76 ((7(76 ((7(76 ((7(76

slide-17
SLIDE 17
  • CA. Pramod Jain

BE BE BE BE

  • ,!1%3

,!1%3 ,!1%3 ,!1%3 9** 9** 9** 9**

  • E

E E E ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 0E 0E 0E 0E &&#3 &&#3 &&#3 &&#3 '@E'C>'E '@E'C>'E '@E'C>'E '@E'C>'E '+(' '+(' '+(' '+(' '7(@> '7(@> '7(@> '7(@> (C(@ (C(@ (C(@ (C(@ 5('E 5('E 5('E 5('E 59+99 59+99 59+99 59+99 , , , , '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( $ $ $ $ ,4; ,4; ,4; ,4;,&/%$ ,&/%$ ,&/%$ ,&/%$ 2%&%0 2%&%0 2%&%0 2%&%0 9@7@E9>5> 9@7@E9>5> 9@7@E9>5> 9@7@E9>5> E9+@> E9+@> E9+@> E9+@> 97C'5 97C'5 97C'5 97C'5 5CC' 5CC' 5CC' 5CC' 5('E 5('E 5('E 5('E 59+99 59+99 59+99 59+99 ,E, ,E, ,E, ,E, (7@E(@@+' (7@E(@@+' (7@E(@@+' (7@E(@@+' E(C9C' E(C9C' E(C9C' E(C9C' $ $ $ $ $ $ $ $ (+'9E (+'9E (+'9E (+'9E '(79>> '(79>> '(79>> '(79>> $ $ $ $2 2 2 2 E E E E 2#& 2#& 2#& 2#& !#%1G#E& !#%1G#E& !#%1G#E& !#%1G#E& $$%/ $$%/ $$%/ $$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ %$$%/ $$%/ $$%/ $$%/ $$%/ !%&!1 !%&!1 !%&!1 !%&!1 1"E 1"E 1"E 1"E& & & & 1" 1" 1" 1" & & & & 1" 1" 1" 1" %02$1# %02$1# %02$1# %02$1# 3" 3" 3" 3" 3" 3" 3" 3" 3" 3" 3" 3" %/ %/ %/ %/

slide-18
SLIDE 18
  • CA. Pramod Jain

A, ,,- A, ,,- A, ,,- A, ,,-

,!1%3 ,!1%3 ,!1%3 ,!1%3 9** 9** 9** 9**

  • E

E E E ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 ((7 0E 0E 0E 0E !0%& !0%& !0%& !0%& (** (** (** (** (** (** (** (** (** (** (** (** (** (** (** (** ,42 ,42 ,42 ,42 '@E'C>'E '@E'C>'E '@E'C>'E '@E'C>'E '+(' '+(' '+(' '+(' '7(@> '7(@> '7(@> '7(@> (C(@ (C(@ (C(@ (C(@ 5('E 5('E 5('E 5('E 59+99 59+99 59+99 59+99 $1# $1# $1# $1# C9EC'(>E C9EC'(>E C9EC'(>E C9EC'(>E C*>> C*>> C*>> C*>> C9>5' C9>5' C9>5' C9>5' >'>9 >'>9 >'>9 >'>9 @>>*E @>>*E @>>*E @>>*E @7*7@ @7*7@ @7*7@ @7*7@ , , , , '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( '*777'+9( $ $ $ $ $1#0%!1 $1#0%!1 $1#0%!1 $1#0%!1 #3)$)" #3)$)" #3)$)" #3)$)" 2%0% 2%0% 2%0% 2%0% 7599E7(@' 7599E7(@' 7599E7(@' 7599E7(@' E7*5' E7*5' E7*5' E7*5' 79'C 79'C 79'C 79'C @''> @''> @''> @''> @>>*E @>>*E @>>*E @>>*E @7*7@ @7*7@ @7*7@ @7*7@

slide-19
SLIDE 19
  • CA. Pramod Jain

,AB( ,AB( ,AB( ,AB(

L!%1%/#&%0'76%''6

L!%1%/#&%0'76%''6 L!%1%/#&%0'76%''6 L!%1%/#&%0'76%''6

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slide-20
SLIDE 20
  • CA. Pramod Jain

,-A, ,-A, ,-A, ,-A,8 8 8 8( ( ( (

,- ,- ,- ,- ,!1%3 ,!1%3 ,!1%3 ,!1%3 ?9** ?9** ?9** ?9**

  • ((7

((7 ((7 ((7 %&2 %&2 %&2 %&2 7* 7* 7* 7* 7* 7* 7* 7* %0$,4 %0$,4 %0$,4 %0$,4 ('7;*7* ('7;*7* ('7;*7* ('7;*7* <(5 <(5 <(5 <(5 ((;((;9>9 ((;((;9>9 ((;((;9>9 ((;((;9>9 <('7>9 <('7>9 <('7>9 <('7>9 1& 1& 1& 1& $0$ $0$ $0$ $0$ 2 2 2 2 1&!! 1&!! 1&!! 1&!! %/%!&$%/E %/%!&$%/E %/%!&$%/E %/%!&$%/E

  • ,

, , , 2#!%1 2#!%1 2#!%1 2#!%1 %!&$%/E %!&$%/E %!&$%/E %!&$%/E , , , ,

  • ,

, , , #$0 #$0 #$0 #$0 %1$ %1$ %1$ %1$ 2#%1$ 2#%1$ 2#%1$ 2#%1$

slide-21
SLIDE 21
  • CA. Pramod Jain

,AB ,AB ,AB ,AB8 8 8 8' ' ' '

L!%1%/#&%0'76%''6

L!%1%/#&%0'76%''6 L!%1%/#&%0'76%''6 L!%1%/#&%0'76%''6

41%021"&%$$%/1.

41%021"&%$$%/1. 41%021"&%$$%/1. 41%021"&%$$%/1.

,%$#E&$%1#%0,4

,%$#E&$%1#%0,4 ,%$#E&$%1#%0,4 ,%$#E&$%1#%0,4= = = = (** (** (** (**

  • #%021

#%021 #%021 #%021

!1%

!1% !1% !1%= = = = 7* 7* 7* 7*

  • E&2#%1

E&2#%1 E&2#%1 E&2#%1= = = = 5* 5* 5* 5*

  • E&%1$2#%1

E&%1$2#%1 E&%1$2#%1 E&%1$2#%1= = = = '* '* '* '*

  • %%$%

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SLIDE 22
  • CA. Pramod Jain

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SLIDE 25

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SLIDE 26
  • CA. Pramod Jain
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SLIDE 28
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SLIDE 29

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SLIDE 32

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SLIDE 36

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SLIDE 37

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SLIDE 38

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SLIDE 39

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SLIDE 40

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SLIDE 41

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SLIDE 42

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SLIDE 43

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SLIDE 44

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SLIDE 45

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