![]() ![]() In its medical signification, to secure exactness and definiteness, The words most closely equivalent to the English term taken *) It may be well to bear in mind Adler's remark: Largely, even into ordinary speech, words of Greek or Roman The reader will early notice that the German is emphati-Ĭally the language of a learned people : that it has adopted Where in general the most annoying looseness and unsatis. " in many of the sciences and arts, the Germans have even aĭouble (as it were a scholastic and a popular) terminology,Į. Their nautical terms and phrases of Dutch and Danish origin." TheirĬommercial expressions are mostly of Italian and French, in Chemistry, Medicine, and also in Philosophy. xj.What little is known of pre-Christian Ireland comes from a few references in Roman writings, Irish poetry and myth, and archaeology. During the Pleistocene ice age, Ireland was extensively glaciated. Ice sheets more than 300 metres thick scoured the landscape, pulverizing rock and bone, and eradicating all evidence of early human settlements. Something similar happened in Britain, where human remains predating the last glaciation have been uncovered only in the extreme south of the country, which largely escaped the advancing ice sheets. During the Last Glacial Maximum (circa 16,000 BC), Ireland was an arctic wasteland, or tundra. The Midland General Glaciation covered about two thirds of the country with a drifting sheet of ice. It is highly unlikely that there were any humans in the country at this time, though the possibility cannot be discounted entirely. The earliest evidence of human occupation after the retreat of the ice has been dated to between 80 BC. ![]() It does not store any personal data.Settlements of Mesolithic hunter-gatherers have been found at about half a dozen sites scattered throughout the country: Mount Sandel in County Derry Woodpark in County Sligo the Shannon estuary Lough Boora in County Offaly the Curran in County Antrim and a number of locations in Munster. The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. The cookie is used to store the user consent for the cookies in the category "Performance". This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. The cookies is used to store the user consent for the cookies in the category "Necessary". ![]() The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". The cookie is used to store the user consent for the cookies in the category "Analytics". These cookies ensure basic functionalities and security features of the website, anonymously. Necessary cookies are absolutely essential for the website to function properly. It may be clarified that there is no requirement to do withholding by the PF trust on accrual of interest every year and the employee should offer the interest to tax in his own return at the time of withdrawal of accumulated balance.Ī detailed representation is attached for favour of your kind consideration. In view of the above, we request for a clarification from your esteemed department that will help to have uniformity/stability across the industry with regard to the position on non-applicability of TDS in this regard and to avoid potential risk/litigation. There is lot of anxiety amongst various companies operating their own Recognised PF Trust as well as the Statutory PF Body “Employees Provident Fund Organisation” (‘EPFO’) with regard to the applicability/non-applicability of TDS u/s Section 194A of the Act on such accrued taxable interest. While such accrued interest income has been made taxable in the hands of the employee, however there is an ambiguity with respect to (a) Tax Deduction at Source (‘TDS’) obligation/applicability on the said taxable interest income accrued and credited to PF Account of the employee and (b) timing of taxability of such interest in the hands of the employee. 5.00 lacs if there is no employer contribution) is taxable in the hands of the employee w.e.f. We would like to bring to your kind attention that The Finance Act 2021 introduced an amendment by way of inserting proviso to the Section 10(12) of the Income Tax Act, 1961 whereby interest accrued on an employee’s annual contribution in the PF account exceeding Rs. ![]()
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