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Following the motto to keep u a step ahead, we are here again with another edition covering write up on how women can
master the art of investing: 5 tips. Followed by write up on Tax deductions and exemptions you can avail on stock
investments, how to revive lapsed insurance policy, Prevention of Money Laundering (Amendment) Bill 2011 on
Gems and Jewellery Sector, Budget 2013: Impact on Gem and Jewellery Sector, Basic Skills for success.
The small initiatives that we take go a long way in building upon the edifice of knowledge. I am thankful to Mr. M.K.
Agarwal, founder of Professional Times, our mentor, for his valuable insights and encouragement.
We invite suggestions, contributions and feedback from our readers and subscribers for the continuous
improvement of the E-newsletter.
"Coming together is a Beginning, keeping together is progress and working together is Success."

CA Minal Agarwal Jain
(agarwal_minal@yahoo.com)

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CA Amarjit Chopra- Chairman
(Former President-ICAI)
CS Pawan Vijay (Former President- ICSI)
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CA S. P Agarwal
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(Central Council Member-ICSI)
CA Ashok Goel Devraha
CA Ved Mittal
CA Raj Kumar Nahta
Seasons Greetings to All
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CA M.K. Agarwal (Founder)
CA Minal Agarwal Jain
CFA Ankit Jain
CA Manoj Chhabra
CA Manoj Agarwal
CA Rahul Jain
CA Sahil Agarwal
CA Adesh Jain
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FROM THE DESK OF THE EDITOR
Contents
From the desk of editor-
CA Minal Agarwal Jain
How women can master the art of investing:
Five tips
Tax deductions and exemptions you can avail
on stock investments
How to revive a lapsed insurance policy
Prevention Of Money
Laundering(Amendment) Bill 2011 on Gems
and Jewellery Sector
Budget 2013: Impact on Gem and Jewellery
Sector
Important case laws
Landmark Judgment of 2012 series
Updates
Compliance Calendar
Basic Skills for Success
Job and Professional Opportunities
www.professionaltimes.org Page 3


On the occasion of International Women's Day, we bring to you five qualities women have that they can use to make
Sound investments.
1. Use your socialization skills to gain knowledge: Women generally tend to be more social in nature than men. They
like to discuss things with their friends and have a couple of different perspectives before making a decision. They
can use this same quality to gain more financial knowledge from their peers. This is particularly helpful for
women with little or no investment experience. Once you start interacting with your group of friends who
make investments, you get to know about the basics of investing. You can augment the knowledge gained
through conversations or by referring to some study material about basics of investing. Information is wealth. When
it comes to investment decisions, the more information you have, the better it is. Before making the decision,
analyze the information and make sure that it is in tune with your risk profile.

2. Multitasking in life Diversification in portfolio: Multi-tasking is
an inherent quality of every woman. They seamlessly
manage their homes, take care of their parents, families and
careers, and emerge winners. In this lies the most important
lesson of investment: diversification. Investing in different asset
classes rather than concentrating on a single asset class is called
diversification. This ensures that the risk associated with
investments is spread out and not concentrated at one place.
Assess your risk profile to know exactly how much risk you are
comfortable with. Pick the different funds which collectively
match the calculated risk. Don't overcrowd the portfolio in
the name of diversification. Be selective in picking the funds.

3. Attention to detail: Women have a great eye for detail. They keenly observe everything happening around them.
Whether they are picking something for their wardrobe or picking healthy food for family, they pay attention to
every minute detail to make sure they pick the best. The same quality of attention to detail is quite necessary
while making any investment decisions. Make sure you go through all the documents before buying any financial
products. Know exactly what you are committing yourself to. This helps you in knowing where your money is
being parked and the reward you are gaining by making a particular financial decision. It also ensures that
your money is working hard enough to appreciate the hard work you have put in earning it.

4. Make gold a part of your portfolio, not just your wardrobe: Gold and women complement each other very well. The
metal not only enhances a woman's look, it also enhances the portfolio. A part of the portfolio should be invested in
gold. Gold is generally considered as a safe haven against market volatilities. When investing in equities, gold can
serve as its counterpart. One has to make sure that Gold ETFs or FOFs are a part of the portfolio.

5. Monitoring a portfolio is not as tough as managing a household: Managing a household is one of the toughest tasks
women accomplish with elan. They continuously monitor the situation at home to find better ways for home
improvement. The same principle determines your success in investments. Monitor the investments you made on
a regular basis. Always keep a check on how the investment is performing. While making investments make sure
they are based on the right advice. Consult a financial planner who can help in making better informed decisions.
The winning strategy lies in picking the best-in-class funds and long term investment horizon.

HOW WOMEN CAN MASTER THE ART OF INVESTING: 5 TIPS


ON THE SPECIAL OCCASION OF
WOMEN'S DAY
8
TH
MARCH 2013
www.professionaltimes.org Page 4


TAX DEDUCTIONS & EXEMPTIONS YOU CAN AVAIL ON STOCK INVESTMENTS

CA M K Agarwal
(mkcacs@gmail.com)
Equity is an attractive investment option, for not only is it likely to fetch high returns, but also offers welcome tax breaks.
Here's a ready reckoned on the deductions and exemptions that you are entitled to in various stock instruments, whether
you invest directly or indirectly.

DIRECT INVESTMENTS
STOCKS RGESS
> No lock-in period.
> Long-term capital gains are tax-free.
> Short-term capital gains are taxed at 15%.
> Short-term capital gains can be offset against short-
term losses.
> Short-term capital losses can be carried forward for up
to eight years.
> Dividends are tax-free but bonus shares are taxed if
sold within a year.
> A lock-in period of three years.
> Deduction of 50% of investment up to Rs 50,000 in
specified shares.
> Available only to first-time investors who have an
income of less than Rs 10 lakh a year.
> In the first year, investors can't sell shares. After this
period, shares can be sold but proceeds are to be
reinvested.
> Long-term capital gains are tax-free.

INDIRECT INVESTMENTS
MUTUAL FUNDS
Equity and balanced mutual funds ELSS funds RGESS funds
> There is no lock-in period.
> Long-term capital gains are tax-
free.
> Short-term capital gains are taxed
at 15%.
> Short-term capital gains can be
offset against short-term losses.
> Short-term capital losses can be
carried forward for up to eight years.
> Dividends received are tax-free.
> A lock-in period of three years.
> An investment of up to Rs 1 lakh
gets deduction under Section 80C.
> Long-term capital gains are tax-
free.
> Dividends received are tax-free.
> A lock-in period of three years.
> Deduction of 50% of investment up
to Rs 50,000.
>Available only to first-time investors
with income below Rs 10 lakh a year.
> Long-term capital gains are tax-
free.
> Dividends received are tax-free.

INSURANCE PENSION
Ulips Unit-linked pension plans NPS
> A lock-in period of 3-5 years.
> A premium of up to Rs 1 lakh gets
deduction under Section 80C if life
cover is 10 times the annual premium.
> No tax incidence while switching
from one fund option to another.
> Partial withdrawals are tax-free.
> Maturity amount is tax-free if life
cover is 10 times the annual premium.
> The lock-in period is till vesting
age.
> Premium of up to Rs 1 lakh gets
deduction under Section 80C.
> No tax incidence while switching
from one fund option to another.
> No tax on 33% of the corpus
withdrawn on maturity.
> The rest has to be invested in
annuity.*
> The lock-in period is till the age of
60.
> An investment of up to Rs 1 lakh
gets deduction under Section 80C.
> An investment of up to 10% of the
basic salary is eligible for further
deduction under Section 80CCD(2).
> No tax incidence while switching
from one fund option to another or
from one fund manager to another.
> No tax on 60% of the corpus
withdrawn on maturity.
> The rest has to be invested in
annuity.*
* Annuity income is currently taxable, but could be made tax-free. Source: ET Wealth

www.professionaltimes.org Page 5

PREVENTION OF MONEY LAUNDERING (AMENDMENT) BILL 2011 ON GEMS
AND JEWELLERY SECTOR
Include gem and jewellery sector under the Prevention of Money Laundering (Amendment) Bill, 2011(PMLA), has
muted the demand for jewelleries.
The PMLA has come into effect for the gem and jewellery sector from February 15.
The PMLA Bill has introduced the concept of 'reporting entity', whereby any person carrying out business in the
notified sectors/designated activities is required to ensure KYC norms in respect of his clients.
The Amendment Bill enlarges the scope and applicability of the Principle Act (2002) and places greater responsibility
on the management in terms of compliance and reporting.
Both the seller and buyer who deal with gold worth Rs 50,000 will have to furnish identity proof.
The gem and jewellery sector joins banking, financial services and insurance (BFSI sector), real estate, and
entertainment (games of chance) sectors, which have also been included under the Bill.



CA Sahil Agarwal

HOW TO REVIVE A LAPSED INSURANCE POLICY

CA Minal Agarwal
Your policy has already lapsed and you want to revive it. What do you do? How do you revive a lapsed policy?
For reviving a lapsed policy, you need to pay the unpaid premiums along with the interest. In certain cases, you may also
have to undergo health checkup. Here are three ways in which you can revive your policy:
Ordinary revival: If you opt to revive the policy within six months from the period of first unpaid premium, you need
not give any personal statement on the condition of your health. You just have to pay delayed premium along with the
interest. This rate of interest will be decided by the date when the policy first came into effect.
Revival on non-medical grounds: In this case, the sum to be revived must be lesser than the approved limit for non-
medical assurance purchased by the life assured.
Revival on medical grounds: This option is available only if the previous two options have failed. You have to undergo
medical tests, which will be decided by the sum to be revived.

It is essential you have an open discussion with your insurance agent to find out the best course of action for your
problem. However, it is essential to remember that you should not let the policy lapse as far as possible. It will prevent
you from subsequent tensions on policy revival.

www.professionaltimes.org Page 6

Levy 4% excise duty on silver manufactured from smelting zinc or lead negatively impact.
Final withholding tax at the rate of 20 percent on profits distributed by unlisted companies to shareholders through
buyback of shares would leave no capital gains in hands of shareholders.
The tax on payments by way of royalty and fees for technical services (FTS) to non-residents from 10 percent to 25
percent (subject to beneficial rates in DTAA) would negatively impact the prospects of the industry as DTC VAS,
software imports and other such services utilized by the Indian Gem and Jewellery Industry, are categorized under
payments in the nature of Royalty and FTS.
Introduction of commodity transaction tax (CTT) on sale of non-agricultural commodities (which would include
gold and other precious metals) at 0.01% is also not good for the industry.
Basic custom duty on pre-forms of precious and semi-precious stones (other than diamonds) reduced from 10 to 2
percent would benefit the industry.
Concessional rate of tax of 15% on dividend received from foreign subsidiary to continue for 1 more year.
Duty free limit on import of jewellery under the baggage rules increased to Rs. 50,000 in case of male passenger
and Rs. 1,00,000 in case of a female passenger subject to conditions is a welcome step.

BUDGET 2013: IMPACT ON GEM AND JEWELLERY SECTOR

CA Rahul Jain


QUOTE OF THE WEEK
Watch your thoughts;
they become your words.
Watch your words;
they become your actions.
Watch your actions;
they become your habits.
Watch your habits;
They become you character.
Watch your character;
it becomes your destiny.

CONGRATULATIONS
Mr. Ankit Jain, Member of Professional Times Editorial
Team is awarded Edupreneurs Awards 2013 for his
valuable contributions .


CAPITAL MARKET UPDATE
Repco Home Finance Ltd IPO Detail
Objectives: Company intends to utilise the
proceeds, after deduction of the expenses
(Net Proceeds) towards augmentation of
their capital base to meet future capital
requirements arising out of growth.
Issue Detail:
Issue Open: Mar 13, 2013 - Mar 15, 2013
Issue Type: 100% Book Built Issue IPO
Size: 15,720,262 Equity Shares of Rs. 10
Issue Size: Rs. 259.38 - 270.39 Crore
Face Value: Rs. 10 per Equity Share
Price: Rs. 165 - Rs. 172 per Equity Share
Market Lot: 75 Shares
Listing At: BSE, NSE
ICAI UPDATE
Audit Report (including
for Bank Audit) for period
from 01-04-2012 to be in
revised format as per
Revised Standard on
Auditing (SA) 700.
Click to view new format
& Click to read SA 700
CORPORATE UPDATE
No Capital Gain to shareholder on buyback of shares by
Unlisted Company. But Company to pay tax @ 22.66% on sale
value less price at which shares issued.
INDIRECT
TAXATION UPDATE
DVAT51 Reconciliation
Return for quarter 1 to quarter
4 of 2011-12 extended to 15th
March, 2013. [Order No.:
No.F.3 (33)/P-II/ VAT/
Misc./2006/1308-1318 (Date:
28th February, 2013)]
www.professionaltimes.org Page 7




LANDMARK JUDGEMENT OF 2012 SERIES
CIT vs. Usha International Ltd (Delhi High Court Full Bench)
Though several decades have elapsed since the provision of sec.147 was first enacted and there are hundreds of
voluminous judgements of the Supreme Court & High Courts on the issue, the law is far from clear, and it
unlikely to reach any finality over the foreseeable future.
The Full Bench of the Delhi High Court pronounced in Kelvinator 256 ITR 1 (Del FB) that if an assessee had
produced all the material on record, but the AO chose to ignore it, he was to have "deemed to have applied to
his mind" and was not permitted to reopen the assessment. This judgement did not go down well with certain
Benches of the High Court though others swore by it. When the Supreme Court affirmed the judgement (320
ITR 521 (SC)), one thought the controversy had been given a quietus. However, now another Full Bench has, by
a divided verdict, thrown open the entire issue to debate. The Full Bench has held, by a majority, that even if
the assessee has produced the material, the AO is not precluded from reopening the assessment if he has not
specifically applied his mind to the material. Justice Easwar has written a powerful dissenting judgement in
which he has argued that the attempt to re-examine the settled law has created an "undesirable element of
uncertainty" and that this is not "in conformity with the parameters of judicial discipline and comity".
Source- ITATonline.org
IMPORTANT CASE LAWS
Investment in a residential house with independent habitable units cant put dent in Sec. 54/54F deduction
Sections 54 and 54F use the expression "a residential house". The expression "a residential unit" isnt used in
these provisions. The issue that arose before Delhi HC was whether deduction under section 54/54F can be
availed in respect of investment in a residential house, irrespective of the fact that such house contains more
than one independent residential unit. Deliberating on the issue, the HC held
1) Section 54/54F requires the assessee to acquire a residential house;
2) So long as the assessee acquires a building, which may be constructed, for the sake of convenience, in such a
manner as to consist of several units which can, if the need arises, be conveniently and independently used as
an independent residence, the requirement of the section should be taken to have been satisfied;
3) There is nothing in these sections which require the residential house to be constructed in a particular
manner, therefore, the income-tax authorities cannot insist upon that requirement;
4) One may build a house consisting of four bedrooms in such a manner that an independent residential unit
consisting of two or three bedrooms may be carved out with an independent entrance;
5) One is unable to see how or why the physical structuring of the new residential house, whether it is lateral or
vertical, should come in the way of considering the building as a residential house; and
6) The residential house consisting of several independent units cant be permitted to act as an impediment to
the allowance of the deduction u/s 54/54F CIT v. GITA DUGGAL [2013]30taxmann.com230 (Delhi)
Compiled By CA Manoj Chhabra
MCA UPDATE
Employees' Provident Fund Organisation
to pay higher interest of 8.5% for 2012-13.
Retirement fund body EPFO today decided
to pay 8.5 per cent interest rate to its over
five crore subscribers on their PF deposits
for 2012-13, higher than 8.25 per cent
provided in the previous fiscal.
Click to read more

DVAT UPDATE
In exercise of powers conferred under Delhi Value Added
Tax Act, 2004 a Composition Scheme for every registered
dealer engaged exclusively in carrying out works contracts
for cash or for deferred payment or for valuable
consideration in Delhi is being provided. [Notification
No.: No. 3 (13)/ Fin. (Rev-1)/2012-13/DSVI/ 180 (Date:
28th February, 2013)]

www.professionaltimes.org Page 8


SERVICE TAX UPDATE
New Service Tax Return ST3 notified, Q2 return to
be filed by 25th march 2013
Notification no.: 01/2013-ST Date: 22/02/2013
The Central Government amends the Service Tax Rules,
1994. These rules may be called the Service Tax
(Amendment) Rules, 2013.
In the Service Tax Rules, 1994, -
a) In rule 7(2) after the proviso, the following proviso
shall be inserted, namely:-
Provided further that the Form ST- 3 for the period
between the 1st days of July 2012 to the 30th day of
September 2012 shall be submitted by the 25th day of
March, 2013;
b) For Form ST-3, the new Form ST-3 shall be
substituted.
MCA UPDATE
ROI filed without payment of self- assessment
tax to be treated as defective return
Where the Assessing Officer considers that the
return of income furnished by the assessee is
defective,
He may intimate the defect to the assessee
Give him an opportunity to rectify the defect
within a period of fifteen days.
If the defect is not rectified within the time
allowed by the Assessing Officer, the return is
treated as an invalid return.
It has been noticed that a large number of
assessee are filing their returns of income
without payment of self-assessment tax.
The return of income shall be regarded as
defective unless the tax together with interest,
under section 140A has been paid on or before
the date of furnishing of the return.
This amendment will take effect from 1st
June, 2013.

COMMODITY MARKET UPDATE
CCT at 0.01% imposed w.e.f 01-06-2013
Commodity Transaction Tax at 0.01 percent imposed
w.e.f. 1
st
June 2013 on Sale of Commodity Derivatives
other than agricultural products. STT reduced in some
cases.
COMPLIANCE CALENDAR

Event Date Act/ Rules Rules/ Sections Obligation
21st March
Employees' State Insurance
Act, 1948 and Employees
State Insurance (Gen.)
Regulations, 1950
Regulation 31
Payment of ESI contribution for the
previous month
25th March
Employees Provident Funds
and Misc. Scheme, 1952
Paragraph 38 of
Employees'
Provident Act, 1952
Monthly return of Provident Fund
for the previous month (February)
Provident funds
25th March
The Employees' Provident
Funds Scheme, 1952
Paragraph 36
Monthly return of Provident Fund
for the previous month with respect
to International Workers.
Within 45 days
from the end of
the quarter
Listing Agreement Clause 41
Furnish Unaudited quarterly
financial results in the prescribed
format
INDIRECT TAXATION UPDATE
Filing of DVAT 51 extended to 15-03-2013
Extension of due date for filing DVAT 51 and
Declaration Forms C, F etc for Q1 to Q4 of FY 2011-
12 to 15-03-2013(Friday). Order of 28-02-2013
LEGAL COUTURE
Aliunde From other source
Corpus delicti Body/gist of the offence
Estoppels Stopped from denying
Abundans cautela
non nocet
Great caution does no
harm
cadit quaestio the question falls
casus belli
act of war; cause for
war

www.professionaltimes.org Page 9


BASIC SKILLS FOR SUCCESS

CA Manoj Agarwal
Even if one embarks on a skill acquiring spree, one life certainly wouldn't be enough to master all of them. While there
are some skills specific to each field, there are some skills which are crucial for achieving success in any discipline. Here
are some universally applicable skills, which are absolutely necessary for you to taste success at anything.
1) Self-Discipline
With distractions galore, self-discipline is one must-have skill. Dont give in to temptations. Always have the long term
goal in mind, and never hesitate in sacrificing momentary pleasures for what matters the most in life,
2) Good Communication Skills
A good communicator always has an edge over the others who lack this effective skill. It is an age of marketing, and it all
depends on how well you manage to market yourself. An able orator appears more confident and more credible.
Clients, funds and career advancement come easy for people with a gift of the gab.
3) A Positive Approach
Be positive and the rest will follow. Being positive in trying times is a skill which puts one in a great position. Shun
negativity of any kind, and you would see the result for yourself.
4) Getting Along With People
The key to success lies in getting along with people. Be a peoples person and you can see things falling in place. Your
success to a large extent is a reflection of your dealings with people.
5) Prioritizing
The key to success lies in attaching due importance to issues that they deserve. A misplaced sense of priority would take
you nowhere. You must focus your attention where it is needed and when it is needed most.
6) Ability To Research
While it is not permissible to know everything, you must possess the uncanny ability to find out what all you need to
know. Online research, exploring all the possible contacts for relevant information would put you ahead of others.
7) Money Management
Without the ability to manage your finances well, you would always find yourself in more than a spot of bother.
8) Be Organised
A cluttered living and disorganised lifestyle never work. You must have systems in place to help you find things at the
right time. The best part is that it will save you from the last minute jitters.
The above-mentioned indispensable skills would make sure that the rest of your life becomes the best of your life.
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JOB/PROFESSIONAL OPPORTUNITIES

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