REVISED DISCUSSION PAPER ON THE DIRECT TAXES CODE

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•	Revised Discussion Paper on the Direct Taxes Code June 2010

REVISED DISCUSSION PAPER ON THE DIRECT TAXES CODE JUNE 2010

	INTRODUCTION
	MINIMUM ALTERNATE TAX – GROSS ASSETS VIS–À–VIS BOOK PROFIT
	TAX TREATMENT OF SAVINGS – EXEMPT EXEMPT TAX (EET) VIS–À–VIS EXEMPT EXEMPT EXEMPT (EEE) BASIS
	TAXATION OF INCOME FROM EMPLOYMENT – RETIREMENT BENEFITS AND PERQUISITES
	TAXATION OF INCOME FROM HOUSE PROPERTY
	TAXATION OF CAPITAL GAINS
	TAXATION OF NON–PROFIT ORGANISATIONS
	SPECIAL ECONOMIC ZONES – TAXATION OF EXISTING UNITS
	CONCEPT OF RESIDENCE IN THE CASE OF A COMPANY INCORPORATED OUTSIDE INDIA
	DOUBLE TAXATION AVOIDANCE AGREEMENT (DTAA) VIS–À–VIS DOMESTIC LAW
	WEALTH TAX
	GENERAL ANTI–AVOIDANCE RULE