Other announcements
CBDT to be authorised to frame a scheme to issue centralised notice, calling for information and documents
Assessing officer can re-open the cases under Income Declaration Scheme for up to 10 years, against six years allowed at present, if there is verifiable evidence of undisclosed asset over Rs 50 lakh seized in searches
TDS to be paid by rent payer at the rate of 5%, if rent is over Rs 50,000 a month
Self-employed will be allowed 20 per cent deduction for their contribution to National Pension System
To merge authority of advance ruling for income tax and that for indirect taxes and create common authority
Thin capitalisation rules to debar subsidiary or branches of foreign companies from getting tax deduction if interest paid on debt is over 30 per cent of its Ebitda
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