Widening the scope of “agricultural income”.

Streamlining the definition of “charitable purpose” .

Exemption to a “ Sikkimese ” individual.

Exemption of income of Agricultural Produce Marketing Committee or Board.

Exemption of income of Coir Board.

Extension of time limit for availing deduction under section 10A and 10B .

Weighted deduction for sum paid to a Company to be used by such company for scientific research.

Extending the provision of section 35D relating to amortization of preliminary expenses to all undertakings.

Amendment to the provisions of section 40(a)(ia) of the Income-tax Act.

Amendment to the provisions of section 40A (3) of the Income-tax Act.

Clarification regarding definition of ‘written down value' under section 43(6).

Amendment to give effect to reverse mortgage scheme.

Capital gains on transfer in the context of foreign currency exchangeable bonds.

Enlargement of the scope of eligible saving instruments under section 80C .

Additional deduction for health insurance premium paid for parents.

Sunset provision for deduction for refining of mineral oil under section 80- IB (9).

Five year tax holiday to hospitals located in certain areas

Five year tax holiday for hotels located in specified districts having a World Heritage Site.

Clarification regarding add back of ‘deferred tax', ‘dividend distribution tax', etc. for calculating book profit under section 115JB .

Relief in respect of tax on distributed profits of domestic companies.

Rationalisation of the provision of the Fringe Benefit Tax.

Deemed payment of tax by the employee where FBT on securities allotted to him is recovered by the employer.

Advancement of due date from 31st October to 30 th September in respect of certain categories of assessees.

Granting of power to the assessing officer to extend the time for completion of special audit under sub-section (2A) of section 142.

Correction of arithmetical mistakes and adjustment of incorrect claim under section 143(1) through Centralised Processing of Returns.

Amendments in respect of reassessment proceedings to clarify correct legislative intention.

Provision for assessment in the case of annulment of the proceeding under section 153A/ 153C.

Intimation u/s 143(1) deemed to be notice of demand u/s 156.

Removal of TDS on Corporate Bonds.

Enlargement of scope of TDS under section 194C to cover association of persons and body of individuals.

Provision for furnishing of information regarding deduction of tax at source under section 195.

Amendments to the provisions of Dematerialisation of TDS and TCS certificates.

Consequences of non-deduction of tax at source.

Rationalisation of revised settlement scheme

Clarification regarding stay of demand by Income-tax Appellate Tribunal.

Consequence of non-filing of appeal in respect of cases where the tax effect is less than the prescribed monetary limit.

Clarification regarding requirement of satisfaction for initiation of penalty under section 271(1)(c).

Authentication of documents/notices/letters.

Service of notice and the time limit for issuance of notice under section 143 (2) of the Income-tax Act.

Presumption as to books of accounts, other documents, etc.

Rationalization of provision of Securities Transaction Tax.

Commodities Transaction Tax.

Discontinuation of Banking Cash Transaction Tax

Extension of time limit set out in Rule 3 for complying with the condition laid down in Clause (ea) of rule 4 of Part A of the Fourth Schedule to the Income-tax Act.