Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years
New Delhi the 19th July, 2022 In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to as ‘Act’), the Central Board of Direct…
Income-tax (Twenty Second Amendment) Rules, 2022.
G.S.R. 537(E).—In exercise of the powers conferred by sub-section (2) of section 158AB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct…
Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax deduction at source under section 194S of the Act for transactions other than those taking place on or through an Exchange
New Delhi, dated 28th June, 2022 Finance Act, 2022 inserted a new section 194S in the Act with effect from 1st July 2022. The new section mandates a person, who…
Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961
New Delhi, dated 22nd June, 2022 Finance Act 2022 inserted a new section 194S in the Income-tax Act, 1961 (hereinafter referred to as “the Act”) with effect from 1st July…
Income-tax (18th Amendment) Rules, 2022.
G.S.R. 458(E).—In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct…
Guidelines for removal of difficulties under sub-section (2) of section 194R of the Incometax Act, 1961
New Delhi, dated 16th June, 2022 Finance Act 2022 inserted a new section 194R in the Income-tax Act, 1961 (hereinafter referred to as “the Act”) with effect from I” July…
Cost Inflation Index for Financial Year 2022-23
New Delhi, the 14th June, 2022 S.O. 2735(E). In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of…
Clarification regarding Form No 10AC issued till the date of this Circular
Dated: 3rd June, 2022 Finance Act, 2022 has inserted sub-section (4) in section 12AB of the Income-tax Act, 1961 (the Act) allowing the Principal Commissioner or Commissioner of Income-tax to…
Faceless Penalty (Amendment) Scheme, 2022.
S.O. 2425(E).— In exercise of the powers conferred by sub-section (2A) of section 274 of theIncome-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme to…
Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Aci, 1961
Finance Act, 2021 inserted two new sections 206AB and 206CCA in the Income-tax Act 196 1 (here in after referred to as “the Act”) which took effect from 1 st…