total receipts and total payments made during the year. 15. Overall ceiling of exemption in respect of employers contribution to PF, Superannuation fund and National Pension Scheme restricted time Rs 7.50 lakhs. 16. Survey under section 133A now only with the approval of CIT or DIT. 17. E Appeals system for appeal before CIT(A). 18. E Penalty system before AO. 19. Electricity Generation included as eligible for lower corporate tax rate of 15% under section 115BAB. 20.Due date of filing of Tax Audit report de linked from filing of return . Tax Audit filing by 30th September Return filing by 31st October.

total receipts and total payments made during the year.
15. Overall ceiling of exemption in respect of employers contribution to PF, Superannuation fund and National Pension Scheme restricted time Rs 7.50 lakhs.
16. Survey under section 133A now only with the approval of CIT or DIT.
17. E Appeals system for appeal before CIT(A).
18. E Penalty system before AO.
19. Electricity Generation included as eligible for lower corporate tax rate of 15% under section 115BAB.
20.Due date of filing of Tax Audit report de linked from filing of return .
Tax Audit filing by 30th September
Return filing by 31st October.
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