Sa-Dhan Newsletter Volume 5 Issue 2
Operational Costs of Delivering Microfinance : Banker's Perspectives
Section 272A(2) at the rate of Rs.100 for every
2.
Some more services brought under the net of
day during which the default continues.
Service Tax Act:
It is proposed to bring the following services under
So, the deductor shall now be required to file one
the net of Service Tax:
annual return and four quarterly statements, but will
not be required to issue TDS certificate and on the
Business exhibition services; airport services; services
basis of the quarterly statement, annual statement
provided by transport booking agents; transport of
shall be issued to the deductee by the tax authority
goods by air; survey and exploration services; opinion
on the basis of which the credit shall be allowed to
poll services; intellectual property services other than
the deductee without enclosing any TDS certificate
copy right; brokers of forward contracts; pandal and
with the return of income. Consequently the provisions
shamiana contractors; outdoor caterers; independent
of Section 139(9) are proposed to be amended to
TV/radio programme producers; construction services
not to treat the return as defective where TDS
in respect of commercial or industrial constructions;
certificates are not enclosed. To implement the above
and life insurance services to the extent of the risk
scheme, all assesses including non-residents shall
premium
now be required to intimate the Permanent Account
Number to the person deducting or collecting tax so
that the credit for the TDS can be given. The above
3.
2% additional Education Cess on Service Tax
amendment shall be applicable from 1st April, 2005.
It has been proposed to put an additional cess of
2% on the service tax payable.
Service Tax
Value Added Tax
1.
Increase in Rate of Service Tax
1.
It is proposed to increase the present rate of service
Introduce Value Added Tax from April 1st, 2005
tax from 8% to 10%.
It is proposed to introduce Value Added Tax from
April 1st, 2005.
Sa-Dhan's Publication
S.No. Name of Publication
Price in Rs.
Price in Rs.
(Members)
(Non-Members)
1
Tracking Financial Performance Standards of Microfinance Institutions
- An Operational Manual
150
200
2
Discussion Paper- On the Road to Effective Governance of
Microfinance Organisations
40
75
3
Discussion Paper- Quality Parameters of Self help Groups
25
35
4
Perspective Paper- Microfinance & Poverty
25
35
5
Perspective Paper- Microfinance Development in India
25
35
6
Perspective paper- An introduction to Microfinance
Delivery Models in india
25
35
7
Perspective Paper- Sustainability of Microfinance Intervention
25
35
8
Perspective Paper- Sustainable Livelihoods & Microfinance
25
35
9
Microfinance Regulation in India
175
320
To order your copies, please e-mail at mate@sa-dhn.org, for immediate response. Or Fax us at 011-2651276.
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