Where an irrevocable power of attorney was executed and registered - TopicsExpress

Where an irrevocable power of attorney was executed and registered by a housing society, leading to overall control of property in hands of developer, it constituted transfer under section 2(47) [Smt. Binder Khokher Vs. ACIT (2013) 36 taxmann 503 (Chandigarh - Tribunal)]. 15-09-2013(Sunday) is the last day for payment of Advance Tax- 45% by Companies and 30% by others. Revised CA Certificate for Foreign Remittance in Form 15CB only if payment to non-resident exceeds Rs 50,000 or total of payments during Financial year exceed Rs 2,50,000.

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