Highlights of Union Budget 2016-17
0.5 per cent Krishi Kalyan Cess to be levied on all services. Pollution cess of 1 per cent on small petrol, LPG and CNG cars; 2.5 per cent on diesel cars of certain specifications; 4 per cent on higher-end models. Dividend in excess of Rs. 10 lakh per annum to be taxed at additional 10 per cent.
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