Launching of 104th volume of Tax Bulletin

“The CMA Professionals would ethically drive enterprises globally by creating value to stakeholders in the socio-economic context through competencies drawn from the integration of strategy, management and accounting.”

VISION STATEMENT “The Institute of Cost Accountants of India would be the preferred source of resources and professionals for the financial leadership of enterprises globally.”

Objectives of Taxation Committees:

1. Preparation of Suggestions and Analysis of various Tax matters for best Management Practices and for the professional development of the members of the Institute in the ield of Taxation.

2. Conducting webinars, seminars and conferences etc. on various taxation related matters as per relevance to the profession and use by various stakeholders.

3. Submit representations to the Ministry from time to time for the betterment and inancial inclusion of the Economy.

4. Evaluating opportunities for CMAs to make way for further development and sustenance of the opportunities.

5. Conducting and monitoring of Certiicate Courses on Direct and Indirect Tax for members, practitioners and stake holders and also Crash Courses on GST for Colleges and Universities

CONTENTS ARTICLES INDIRECT TAX 01 APPLICABILITY OF GST ON FOREST CLEARANCE FOR MINING CMA Satya Narayan Mishra Page – 9 DIRECT TAX 02 SECTION 80IBA RENTAL HOUSING PROJECT CMA Harsh Satish Udeshi Page – 14 TAX UPDATES, NOTIFICATIONS AND CIRCULARS Indirect Tax Page – 18 Direct Tax Page – 19 PRESS RELEASE Direct Tax Page – 21 JUDGEMENTS Indirect Tax Page – 24 Direct Tax Page – 26 TAX COMPLIANCE CALENDAR AT A GLANCE Indirect Tax Page – 28 Direct Tax Page – 28 Recent Updates in Direct and Indirect Tax

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