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Diect Taxes Code Bill that seeks to replace the existing tax law to be considered by cabinet


The Cabinet is likely to consider Thursday the Direct Taxes Code (DTC) Bill, which seeks to overhaul the over 50-year old income-tax law, with minor rejigs in the draft, including in the income-tax slabs.

“The DTC Bill is on the agenda of the Cabinet meeting tomorrow,” a source said.

The exemption limit at Rs 2 lakh for individual tax payers is unlikely to be touched, but a new slab of 35 percent may be introduced for the super-rich.

Besides, Minimum Alternate Tax (MAT) may be levied on book profit and not on gross assets, sources said. Further, the Securities Transaction Tax (STT) is likely to be retained, as against the recommendation of the Standing Committee on Finance that the levy be abolished.

Among other things, the Standing Committee, headed by senior BJP leader Yashwant Sinha, had suggested raising the income-tax exemption limit to Rs 3 lakh from Rs 2 lakh proposed in the DTC Bill, 2010.

The DTC bill, which aims to rationalise tax rates to bring more people and companies under the tax net, was introduced in Parliament in 2010.

Finance Minister P Chidambaram had earlier said he intends to bring the DTC Bill in the Monsoon session of Parliament, following submission of the Standing Committee’s recommendations. The ongoing Monsoon session is scheduled to end on August 30.

The first draft prepared by Chidambaram in 2009 had proposed an income-tax slabs of Rs 1.6-10 lakh, Rs 10-25 lakh and Rs 25 lakh and above. Besides, corporate tax was proposed at 25 percent.

This was followed by the draft DTC Bill prepared by then-Finance Minister Pranab Mukherjee in 2010, which proposed the slabs at Rs 2-5 lakh, Rs 5-10 lakh and Rs 10 lakh and above and corporate tax at 30 percent.

The Standing Committee suggested slabs of Rs 3-10 lakh, Rs 10-20 lakh and Rs 20 lakh and above. On corporate tax, it recommended the rate be retained
Source: The Economic Times

 

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