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Hotel Receipts Tax is a tax in India which is leviable in respect of the chargeable receipts accruing or arising to a hotel in which the room charges per day per individual are Rs. 75 or more. The tax was established in 1981. [1]
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The Electronic Miscellaneous Document (EMD) is an International Air Transport Association (IATA) standard for electronically documenting ancillary revenue; that is, all other sales and transactions between airlines and passengers besides electronic tickets.
A standard booklet format travel document includes the cover, which contains the name of the issuing country, a national symbol, a description of the document (e.g., laissez-passer, passport, diplomatic passport), and a biometric symbol, if applicable. Inside, there is a title page, also naming the country.
Form 3CD is a format of the Audit Report required to be filed by tax auditors of a certain section of Assessees in India. The Income Tax Department of India clearly lays down the rules associated with the use of this form. Form 3CD is a Form in accordance with Rule 6G(2) and Section 44AB of the Indian Income Tax Act, 1961. The Form is a part of ...
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