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The <keyword id="65338" type="ORGANIZATION" weightage="100" keywordseo="Income-Tax-Department">Income Tax Department</keyword> is all set to scan the incomes of people who showed a sudden spike in income at the time of filing revised tax returns after <keyword id="3315394" type="UNKNOWN" weightage="100" keywordseo="demonetisation">demonetisation</keyword>. Prior to this, around 1 lakh high-risk cases have already been identified by the department for scrutiny, as per data provided by banks. "Questions need to be asked where there is a sudden spike in income and a revised return is filed," a senior <keyword id="6354751" type="COMPANY" weightage="100" keywordseo="Income-Tax">income tax</keyword> official told <a href="http://economictimes.indiatimes.com/news/economy/policy/i-t-department-will-probe-cases-of-spike-in-income-under-revised-returns/articleshow/59060019.cms">ET</a>. "We will take them up for scrutiny." To make the process more effective, there would be selective and focused scrutiny instead of a mass scanning of all accounts, and whatever accounts will be scrutinised, the process would be completely online, carried out via emails. As per I-T officials, a higher revised income at the time of revised returns could indicate hidden non-tax paid incomes or income unaccounted from previous years which would be filed as a sudden rise in sales.

Sudden rise in income while filing revised returns to be scanned by the I-T department

Mumbai, Apr 30 () The RBI on Thursday permitted banks to file regulatory returns with a delay of up to 30 days from the due date as several entities face difficulties in timely submission in view of the disruptions on account of the coronavirus outbreak. The central bank has listed 18 regulatory returns which banks and All India Financial Institutions can submit with a delay of a maximum 30 days. These include 'payment of dividend', 'statement of shareholding (Restrictions on holding shares)', 'PSU investment statement' and 'return on large exposure'. "In order to mitigate the difficulties in timely submission of various regulatory returns, in view of disruptions on account of COVID-19 pandemic, it has been decided to extend the timelines for their submission," the Reserve Bank of India said in a circular. Accordingly, all regulatory returns required to be submitted by such entities to the Department of Regulation can be submitted with a delay of up to 30 days from the due date. "The extension will be applicable to regulatory returns required to be submitted upto June 30, 2020," it said. However, the entities that are in a position to submit the returns earlier may continue to do so. The circular also said that all communication to the Department of Regulation should be through corporate e-mail to the extent possible (i.e., without involving physical movement of papers). RBI further said "no extension" in timeline is permitted for submission of statutory returns like returns related to CRR/SLR. The RBI has also extended the revised window timings of 'Fixed Rate Reverse Repo and MSF operations' till further notice in view of the continuing disruptions caused by COVID-19. The revised timing is 09:00 hrs to 23:59 hrs as against the usual 17:30 hrs to 23:59 hrs. The timings were earlier revised from March 31 till April 30. NKD CS RVK

COVID-19: RBI grants more time to banks to file regulatory returns

As per the regulations put in place by the Income Tax Department, individuals are expected to file Income Tax Returns (ITR) on or before July 31 of every financial year. For example, if you are filing the income tax returns of Financial Year 2018-19 which ends on March 31, 2019, you must do the filing on or before July 31, 2019. Here we discuss how to file income tax returns for the previous years if you have missed them out. Filing <keyword id="104359" type="PERSON" weightage="20" keywordseo="income-tax-return">income tax return</keyword> for the previous years As per the Finance Act amendment 2016, it is possible to file the delayed IT returns any time before 1 year after the corresponding assessment year has ended. What to do if you get a late payment notice? If the income tax department sends you a late payment notice directing you to tile the returns that stretch beyond 2 financial years in the past, you can prepare your tax returns accordingly and submit it to the department. Taxpayers are expected to file old returns when they get an IT notice. Starting from AY 2018-19, the time limit allowed for filing a revised IT return has been reduced. If you need to make some changes in the original like rectifying the omission or correcting the errors, you must do so before the end of the corresponding AY. Till AY 2017-18, the time limit of 1 year was allowed for filing a revised return from the end of the corresponding AY. What are the negative sides of filing belated IT returns? When you file IT returns late, you are supposed to pay the interest as per the sections 234A, 234B and 234C. If the It returns are filed on or before 31 March of the corresponding AY, a fee of Rs 5,000 will be charged under Section 234F. After this date, the fine will go up to Rs 10,000. How to file the missed returns? The Finance Act 2016 amendment has created provisions to file the IT returns once the taxpayer has missed out the due date. Filing the missed returns in allowed only in some specific cases. Requests for filing income tax returns for the previous years are accepted if the IT department finds that your case is genuine, based on some real difficulties, a refund is due on account of excess tax deduction or TDS or advance tax or self-assessment tax. Delayed IT returns can be filed for the previous years within a period of six years from the end of the assessment year. For example, if you have missed it out, you can file the IT returns of March 31, 2019 up to March 31, 2024. If you have not paid the tax for the FY 2017-18 for example, you must pay it along with the interest applicable as per the Section 234A, 234B and 234C. If you have paid you taxes in time but have not filed the returns in time, you will get a notice from the IT department asking you to file the ITR in this case, you will have to pay a penalty of Rs. 5,000. The legal actions that will be taken for not filing the ITR in time include penalizing, fines, or even imprisonment.

How to file the income tax return for the previous year

<ul class="summary-list"><li><keyword id="6357341" type="ORGANIZATION" weightage="60" keywordseo="deutsche-bank">Deutsche Bank</keyword> raises global <keyword id="35050" type="CITY" weightage="60" keywordseo="gdp">GDP</keyword> estimate with prediction that economic output will return to pre-virus levels by the middle of 2021, global head of economic research, Peter Hooper, said in a note on Monday.</li><li>Greater monetary and fiscal stimulus packages in the US and Europe combined with Asia’s success in implementing preventative measures early to slow the spread of COVID-19 has contributed to the positive outlook.</li><li>Despite positive GDP estimates for mid-2021, lasting effects of pandemic on unemployment and consumer behavior as well as “an increasing risk of financial disruption down the road” will impact original GDP estimates set before the pandemic.</li></ul>Global <keyword id="47276" type="PERSON" weightage="60" keywordseo="Economic-growth">economic growth</keyword> is on track to return to pre-virus levels by the middle of next year, according to a note on Monday by Deutsche Bank's global head of economic research, Peter Hooper.Currently the growth rate is almost half-way back to reaching pre-virus levels, Hooper said."Global economic recovery from the depths of the Covid-19 plunge this past winter and spring has proceeded significantly faster than we envisioned in the gloomy days of early May when we last updated our overall world outlook," Hooper said.Deutsche Bank originally estimated in May that global gross domestic product would shrink 5.9% in 2020. The bank has now upgraded this estimate to a contraction of 3.9% for the year.The bank also upgraded its forecast for global GDP in 2021, which it now expects to see increase by 5.6%, up from its estimate back in May for a rise of 5.3%. The International Monetary Fund in June published that it expected <a href="https://www.imf.org/en/Publications/WEO/Issues/2020/06/24/WEOUpdateJune2020">5.4% growth</a> in 2021.<div type="image" title="World GDP levels projections from Deutsche Bank research note" height="505" width="674" msid="78237377" hostid="261"></div>The improved forecast comes from an anticipation for stronger economic recovery over the second and third quarters of the year, driven by supportive fiscal and monetary policies in the US and Europe, together with measures that have helped slow the spread of COVID-19 in the Asia region, Hooper said.The optimistic outlook on vaccinations has also played a role in Deutsche's GDP upgrade. Hooper said there were more than 170 vaccine candidates in development today, with nine vaccines currently in phase three trials. The bank has an expectation that "widespread vaccinations will begin by next summer."READ MORE: <a href="https://www.businessinsider.com/wuhan-coronavirus-treatments-vaccine-jj-regeneron-gilead-2020-2">We just got our first promising data on a new kind of drug to treat COVID-19. Here's how Lilly and 13 other top drugmakers are sprinting to develop vaccines or treatments that can halt this pandemic.</a>Despite the positive recovery in the spring and the summer, Hooper expects the pace to slow, as the northern hemisphere moves into the colder months, combined with the likelihood that fresh US fiscal support will not be forthcoming until after the election in November.Even as global GDP reaches pre-virus levels, Hooper said there will still be lasting effects on GDP from consumer behavior and the labor market, such as a greater prevalence of online shopping, the impact of working from home and reduced demand for travel and restaurant services. These effects will likely impact a "full recovery of economic activity to levels envisioned prior to COVID-19."There is also an increasing chance of "financial disruption down the road", Hooper said, which could stem from growing overvaluation of assets and mounting debt levels from monetary and fiscal stimulus packages and could impact GDP. He also said that policy will inevitably have to tighten following the period of easing seen amid the pandemic.READ MORE: <a href="https://www.businessinsider.com/stock-market-crash-expert-shares-6-investing-risks-peter-cecchini-2020-9" target="_blank" rel="noopener noreferrer">An ex-Wall Street chief strategist says the market's comeback has made most investors 'blissfully unaware' of its real risks — and lays out 6 reasons why another free-fall is on the cards</a>

Global GDP to return to pre-virus levels by mid-2021 says Deutsche Bank in a positive revision to estimates

There will now be detailed manual scrutiny of <keyword id="6355686" type="COMPANY" weightage="100" keywordseo="Service-tax">service tax</keyword> returns of assesses based on risk parameters by the <keyword id="6361265" type="ORGANIZATION" weightage="100" keywordseo="Central-Board-of-Excise-and-Customs">Central Board of Excise and Customs</keyword> (CBEC), under revised 2009 guidelines. CBEC, the <keyword id="47209" type="ORGANIZATION" weightage="100" keywordseo="Finance-Ministry">Finance Ministry</keyword> said, has these revised guidelines, to come to effect from August 1, in view of the legal changes brought about by the Negative List based <keyword id="6383566" type="PERSON" weightage="100" keywordseo="Taxation">taxation</keyword> of services and administrative changes like creation of separate Commissionerates for Audit. 

	As per a CBEC circular, the detailed return scrutiny would be conducted in respect of such assessees whose total tax paid for 2014-15 is below Rs 50 lakh. 
 

	However, the assessees who are subject to service tax audits would not be covered under the detailed scrutiny programme. 
 

	"In an era of self assessment of tax liability by the assessees, compliance verification assumes greater importance. Scrutiny is one of the three prongs of compliance verification, the other two being audit and anti evasion," the Ministry said. 
 

	Prior to the reorganisation of Commissionerates, all these three prongs were being handled by a single Commissionerate. 
 

	With the creation of separate Audit Commissionerates, the Executive Commissionerates will focus on scrutiny and anti evasion work. 
 

	"The selection of returns for detailed scrutiny would be on the basis of risk parameters which would be centrally generated. The scrutiny would be entirely done in the departmental premises, based on assessment related documents obtained from the assesses," the ministry said. 
 

	The selection of the asseessees for the purpose of manual scrutiny, the CBEC circular said, would be made under three bands -- where the Service Tax is paid up to Rs 10 lakh, Rs 10-25 lakh and Rs 25-50 lakh in 2014-15. 

	 
	 
	(Image credits: Indiatimes)

Detailed manual scrutiny of service tax returns from August 1

<div class="KonaFilter image-container float_right"><div class="image on-image"><a href="http://www.flickr.com/photos/48399297@N04/5333279506/">Flickr / Defence Images</a></div></div>The November jobs report <a href="http://www.businessinsider.com/the-november-jobs-report-2013-12">is out</a> and it is a very solid report. The <keyword id="34412" type="ORGANIZATION" weightage="60" keywordseo="economy">economy</keyword> added 203,000 jobs in November, beating expectations of 185,000, and the unemployment rate fell to 7.0%.
The labor force participation rate rose to 63.0%, from 62.8%, and the employment to population ratio returned to its September level of 58.6%, up from 58.3% in October.
Revisions were also good as the September number was revised up 12,000 to 175,000 and October revised slightly downwards to 200,000 from 204,000.
Previous economic reports the past two weeks have had impressive top-line numbers, but the underlying data has been week. Third quarter GDP came in at 3.6% yesterday, but that was entirely due to to a build-up in inventories. Last week, building permits surged, up 6.2% month-over-month, but most of the growth was in multi-family units, a volatile economic indicator.
Not so in this report. The underlying numbers matched the strong top-line ones.
The only slight blemish in the report is that the ranks of the long-term unemployed rose by 3,000, but that is essentially unchanged at 4.1 million.
Overall, it was a very solid report.

This Was A Bulletproof Jobs Report

State-owned Bank of Baroda today reduced the marginal cost of fund (MCLR) based interest rates by 0.10 percentage point across different tenors with effect from November 7. 
 
"We wish to inform you that the bank has revised MCLR with effect from November 7, 2016," it said in a regulatory filing, according to news report by an agency. 
 
For five years tenor, the new rate will be 9.45 per cent (9.55 per cent earlier); for three years and one year tenors it will be 9.25 per cent each. 
 
Among other tenors, the lending rate for six months will be 9.20 per cent; three month 9.15 per cent, while overnight rate is fixed at 9 per cent. 
 
MCLR is the new benchmark lending rate and replaces the base rate for new borrowers. It is calculated on the marginal cost of borrowing and return on nworth for banks. 
 
It has been introduced in June by the Reserve Bank to ensure fair interest rates to borrowers as well as banks. 
 
MCLR is expected to address RBIs primary objective of expediting monetary policy transmission along with augmenting uniformity and transparency in the calculation methodology of lending rates. 
 
The MCLR rates are revised every month. 
 
Bank of India has also revised its rates under different tenor. The new rates, it said will be applicable from Monday.

Bank
of Baroda and Bank of India just cut MCLR rate

The <keyword id="6359833" type="UNKNOWN" weightage="20" keywordseo="Goods-and-services-tax">Goods and Services Tax</keyword> (GST), when it was first launched, was supposed to simplify the indirect tax system in the country, and at the same time lead to higher tax collections for the government. However, 20 months after it was introduced in July 2017, it has failed on both counts. Let’s take a detailed look on this issue, point-wise. 1) The central GST collections (see accompanying chart), or the portion of the total GST which goes into the central government’s kitty, stood at ₹37,095 crore, for February 2019. While, this was a slight improvement on the ₹35,066 crore collected in January 2019, it was nowhere near what was needed to fulfil the target set in the budget. 
 
 
 <div type="javascript" title="Custom" contenttype="Video"><cdata><![CDATA[
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 2) When the budget for 2018-19 was originally presented in February last year, the government hoped to earn ₹6,03,900 crore from central GST. In the interim budget presented last month, the number was revised to ₹5,03,900 crore, which meant a shortfall of ₹1,00,000 crore. From the looks of it, it is highly unlikely that even the revised central GST target will be met. 3) Between April 2018 and February 2019, the total central GST collected stands at ₹4,12,531 crore. This is ₹91,369 crore short of the revised target of ₹5,03,900 crore, with just a month to go in this financial year. The highest central GST collection ever have been ₹57,893 crore in July 2018. Given this, it is highly unlikely that even the revised central GST target of ₹5,03,900 crore will be met. The government is likely to see a shortfall in excess of ₹50,000 crore from the revised target, if things go as per trend. If we compare this to the original target of ₹6,03,900 crore, the shortfall is likely to be ₹1,50,000 crore, if not more. And that’s quite a lot of money. 4) One reason offered for lower GST collections in the recent past has been that the GST council has cut the tax rates. This is something that goes against logic, given that these rate cuts are supposed to be revenue neutral. This basically means that a cut in rates should lead to a jump in GST collections, and hence, the government will end up earning the same amount of GST as it did in the past. The point about lower rates leading to lower GST collections doesn’t make much sense. 5) Now let’s apply Occam’s Razor in this case, which basically means the simplest answer is usually the correct one. A huge proportion of people, who the government thinks should be paying GST, currently aren’t. In November 2018, which is the latest data available, 28.75% of the those who should have been filing their GST returns, weren’t. The figure stood at 15.44% in April 2018. The question is why are so many people not filing their GST returns? The simple answer lies in the fact that they haven’t paid their share of GST. How can the government correct for this? The GST Council has tried to correct for this by lowering the rates. But that hasn’t worked. The only way to turn this around is to simplify the GST system operationally and philosophically, which clearly hasn’t happened. What has happened in the name of simplification is basically lowering of GST rates and taking away of input tax credit benefits. Without input tax credit, GST no longer remains a value added tax as it was originally envisaged to be. It becomes yet another tax, in a series of taxes, beating the entire purpose of launching the GST. 6) On the issue of GST being complicated, several experts have pointed out that the earlier system of many indirect taxes across states was even more complicated. That is true, but only partly. It is not true for the services part of GST which used to come under service tax. The service tax was a centralised tax and was much simpler than GST. Why can’t the government look at going back to similar structure, is a question well worth asking. In 2018-19, services are expected to form nearly 49.7% of the Indian economy. Given this, a tax which is applicable on nearly half the economy, cannot be complicated. Also, it is worth remembering that many of those operating in the services sector do not have the kind of scale, like those operating in the goods part of the economy do. 7) What has happened in the present GST operational structure is what I would like to call the classic frontend-backend government problem. The GST being collected needs to be split in different ways between the central government and the state governments. This is a process that should have been working in the backend and the GST filer need not have had to go through it while filing his returns. (How is it my concern as a taxpayer, whether the GST being charged as central GST, state GST or integrated GST, for that matter, as long as there is one number that I need to pay). But, like is the case with most government filings (the income tax returns are a terrific example), this backend has been moved on to the front end, for the individual filing the GST return to deal with. This is a problem at the heart of the current GST mess and tax collections are not going to improve, unless the government deals with it. And that will mean coming up with a totally new operational structure for the GST, given that the current one is in a big mess. Of course, that’s easier said than done. Vivek Kaul is a Business Insider India contributor. Kaul is an economist and the author of the ‘Easy Money’ trilogy. See more: <a href="https://www.businessinsider.in/gst-cut-on-real-estate-may-relieve-pain-temporarily/articleshow/68146057.cms">Indian real estate builders welcome GST relief but opinions are divided</a>

Lower rates alone will not stop GST evasion — simpler rules will

<div class="KonaFilter image-container display-table float_right"><div><div class="image on-image"></div></div></div>The Commerce Department will release its third estimate of fourth-quarter gross domestic product at 8:30 a.m. ET. Economists estimate a revision to 2% from 1.9% growth, according to Bloomberg. The <a href="http://www.businessinsider.com/us-gdp-fourth-quarter-2016-second-estimate-2017-2">second reading</a> was weaker than expected despite a surge in personal consumption, especially on medical care. Overall personal consumption increased by 3%.This print is the final reading on fourth-quarter economic growth until annual revisions for all of 2016 are released later. It's also the last big piece of economic data that covers President Barack Obama's presidency. The fact that it's GDP - the most comprehensive reading on US economic growth - is important, because President Donald Trump has vowed to return the economy to <a href="http://www.businessinsider.com/trump-4-gdp-growth-promise-2017-1">annual growth above 4%</a> during his presidency. However, this would be very difficult to achieve, and is above the most bullish estimates from the Federal Reserve and the International Monetary Fund, among others. <a href="http://www.businessinsider.com/us-gdp-q4-2016-third-estimate-2017-3">More to come ...</a> <div class="margin-top"> <h3>NOW WATCH: <a href="http://www.businessinsider.com/7-mega-billionaires-who-made-a-fortune-last-year-2017-3">7 mega-billionaires who made a fortune last year</a></h3> <div> <div> <div class="ooyala-video-player" data-video-autoplay="false" data-video-id="txZTM5YTE64gA4GFRYvPGavZ6kzc9laH" data-player-variable="ooyalapopvideo" id="ooyalaplayer_popvideo" style="width:1280px;height:720px"></div> </div> </div> </div>

Here comes GDP ...

REUTERS/Lucas Jackson<ul class="summary-list"><li>AQR has downgraded its returns outlook for virtually every major asset class, driven primarily by its tempered expectations for cash. </li><li>The $186 billion quantitative hedge fund said a 60-40 portfolio of stocks and bonds is expected to earn half of its long-term average going back to 1900. </li><li>AQR noted some alternative strategies that investors can use beyond the traditional mix of stocks and bonds. </li><li><a href="https://www.businessinsider.com/prime?module=article&amp;area=summary">Click here for more BI Prime stories</a>. </li></ul>The jury is still out on whether <a href="https://markets.businessinsider.com/news/stocks/traditional-stock-bond-portfolio-returns-could-fall-to-century-lows-2019-11-1028656825">reports</a> of the <a href="https://www.businessinsider.com/next-stock-market-crash-portfolio-hedging-with-60-40-baml-2019-10">60-40 portfolio's death</a> have been greatly exaggerated. AQR, a $186 billion quantitative hedge fund, did not declare the traditional mix of stocks and bonds dead in its latest missive. But following a year when most markets rallied and amid the longest bull market for stocks, it was high time to review expectations for the next 5-10 years. "The year 2019 saw a reverse of 2018's cheapening, with expected returns falling for both equities and (especially) bonds," AQR said in a recent research <a href="https://www.aqr.com/Insights/Research/Alternative-Thinking/2020-Capital-Market-Assumptions-for-Major-Asset-Classes">note</a>."The expected real return of the traditional US 60/40 portfolio is just 2.4%, around half its long-term average of nearly 5% (since 1900)."Investors have long considered a mix of 60% in <a href="https://markets.businessinsider.com/stocks">equities</a> and 40% in <a href="https://markets.businessinsider.com/bonds">bonds</a> as the gold standard for diversification. Its underpinning theory is that a <a href="https://www.businessinsider.com/next-stock-market-crash-big-investors-wary-of-global-disconnect-2019-9">sell-off in risky stocks</a> can be counteracted by the gains in fixed income and vice versa. The 60-40 model portfolio's performance has also been used as a benchmark against which to judge endowment funds, hedge funds, and other investors that use more sophisticated asset-allocation tactics. But the 60-40 portfolio was not the only thing on AQR's chopping block. Medium-term expected returns for virtually every other major asset class, from commodities to US stocks, were cut in varying degrees.<a class="zoomin" href="https://static-ssl.businessinsider.com/image/5e33020662fa813ef102599a-960/screen shot 2020-01-30 at 111853 am.png"></a>AQR"As of January 2020, these estimates are soberingly low," the hedge fund co-founded by billionaire investor Cliff Asness said.These estimates "suggest that over the next decade, many investors may struggle to meet return objectives anchored to a rosier past," it added.Cash is the culprit for these revised forecasts. Since investing decisions for risky assets are informed by how much they earn in excess of cash, AQR's expectation for lower cash returns naturally impacted other asset classes. The firm's forecast is not as pointed as the one put forward by Bank of America last October, which declared the <a href="https://www.businessinsider.com/next-stock-market-crash-portfolio-hedging-with-60-40-baml-2019-10">death of the 60-40 portfolio</a> by 2030. However, AQR's message is no less urgent: it is high time to reevaluate your investing objectives, even if this means expecting lower payouts while putting more money to work in markets. AQR's ultimate piece of advice to investors was to not make aggressive tactical-allocation decisions based on these revised estimates. Rather, the more appropriate response may be to reduce your overdependence on the traditional mix of stocks and bonds as a source of long-term returns.The firm has <a href="https://www.aqr.com/Insights/Research/White-Papers/Understanding-Alternative-Risk-Premia">previously</a> advocated for diversifying to so-called alternative risk premia, which refer to factors that hedge funds and other sophisticated investors employ for strong risk-adjusted returns. AQR highlighted six in particular: value, momentum, carry, defensive, trend-following, and volatility. <h3>NOW WATCH: <a href="https://www.businessinsider.com/planes-dump-jet-fuel-aircraft-landing-emergency-2019-12">Why do planes dump fuel?</a></h3>

Quant megafund AQR warns of 'soberingly low' market returns for every major investment during the next decade - and explains why it should change every investor's approach

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Sudden rise in income while filing revised returns to be scanned by the I-T department

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How to file the income tax return for the previous year

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Detailed manual scrutiny of service tax returns from August 1

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Bank of Baroda and Bank of India just cut MCLR rate

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Lower rates alone will not stop GST evasion — simpler rules will

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Here comes GDP ...

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Quant megafund AQR warns of 'soberingly low' market returns for every major investment during the next decade - and explains why it should change every investor's approach

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