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TDS and Finance Bill 2009

Finance Bill (No 2) 2009 was passed by Lok Sabha on July 27,2009 with certain amendments. The Action points and analysis of provisions related to TDS is attempted in this article.
Changes effective from passing of Finance Bill.
Simplification of TDS Rates

* Currently the rates of TDS prescribed under the Act or First Schedule are subject to surcharge and cess. Surcharge is not applicable only in certain cases whereas cess is applicable in all cases.

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Legal Tip of the Day

Word, gesture or act intended to insult the modesty of a woman is crime

Whoever, intending to insult the modesty of any woman, utters any word, makes any sound or gesture, or exhibits any object, intending that such word or sound shall be heard, or that such gesture or object shall be seen, by such woman, or intrudes upon the privacy of such woman, shall be punished with simple imprisonment for a term which may extend to one year, or with fine, or with both.- Section 509 Indian Penal Code

Deepak Miglani

Research Partner (Legal) in www.paycheck.in

Last year, Rohan Menon flew to London at his own expense to appear for a series of tests at the law firm of Simmons & Simmons. These included a test in document reading, where he was called upon to analyse an M&A dossier, a written exercise where he had to draft a contract and finally, an interview with the firm’s partners.

The 23 year-old student of the Nalsar University of Law, Hyderabad , emerged with flying colours.

Legal context: The copyright laws in India are set to be amended with the introduction of the provisions for anti-circumvention and Rights Management Information in the Indian copyright regime although India is under no obligation to introduce these changes as it is not a signatory to WCT or WPPT.

Two powerful players in India’s outsourcing industry are drafting a data protection law designed to quell growing privacy concerns from their offshore clients. India’s Ministry of Information Technology and the National Association of Software and Service Companies (Nasscom) in New Delhi expect the legislation to be in place early next year. It would provide legal safeguards to ensure data privacy protection in India, according to Nasscom President Kiran Karnik.

A group of Indian botanists say that the country's stringent biodiversity laws are stifling research.

In an article in the latest issue of Current Science (25 January), published by the Indian Academy of Sciences, the scientists say India's "draconian" rules on free exchange of biological samples could "totally isolate Indian biodiversity researchers and is akin to a self-imposed siege on scientists in the country".

The Indian government is considering enacting legislation to outlaw quacks following the multi-state racket where unqualified doctors conducted hundreds of illegal kidney transplants for huge profits.

No one seems to know, however, just how many quacks - people who act like doctors and even do surgeries without valid medical qualification - are there all over India. One estimate puts the number at a staggering one million.

Shreyas Viswanath is a young architect who has been deputed to Europe for a year on his first overseas assignment. He wonders how he would manage his affairs in India during his stay abroad, especially his property matters, bank accounts, securities portfolio et al. Shreyas is told that he could execute a power of attorney (POA) in favour of any person and go abroad in peace.