Income-tax (33rd Amendment) Rules, 2021.
G.S.R. 851(E).—In exercise of the powers conferred by clause (4E) of section 10 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct…
Guidelines under sub-section (4) of section 194-0, sub-section (3) of section 194Q and subsection (I-I) of section 206C of tile Income-tax Act, 1961.
Dated 25th November, 2021 Finance Act, 2020 inserted a new section 194-0 in the Income-tax Act 196 1 (here in after referred to as ” the Act”) which mandates that…
Income tax (32nd Amendment), Rules, 2021.
New Delhi, the 23rd November, 2021 INCOME-TAX G.S.R. 831(E).—In exercise of the powers conferred by section 285B read with section 295 of the Income-tax Act, 1961 (43 of 1961), the…
CBDT notifies ‘E-settlement scheme, 2021’ to settle pending setcom application.
S.O. 4584(E).—In exercise of the powers conferred by sub-section (11) and (12) of section 245D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following…
Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961
Finance Act, 2020, inter-alia, inserted clause (23FE) of section 10 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) to provide for exemption to sovereign wealth funds and…
Clarification regarding Section 36(1)(xvi i) of the Income-tax Act. 1961 inserted vide Finance Act. 2015
The Finance Act, 2015 inserted the following clause (xvii) in sub-section (1) of section 36 of the Income-tax Act, 1961 (the Act) to provide for deduction on account of the…
Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021.
G.S.R. 737(E).—In exercise of the powers conferred by the first provisio to section 119 of Finance Act, 2012 (23 of 2012), the Central Board of Direct Taxes hereby makes the…
CBDT exempts certain non-residents, foreign investors from filing ITR FY21 onwards
New Delhi, the 11th October, 2021 S.O. 4207(E).—In exercise of the powers conferred by sub-section (1C) of section 139 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to…
Income-tax (31st Amendment) Rules, 2021.
New Delhi, the 1st October, 2021 G.S.R. 713(E).—In exercise of the powers conferred by clause (i), (ii), (iii) and (iv) of the Explanation to fifth and sixth proviso to Explanation…
Income-tax (29th Amendment) Rules, 2021.
G.S.R. 627(E).—In exercise of the powers conferred by second proviso to clause (i) sub-section (1) of section 142 read with section 295 of the Income-tax Act, 1961 (43 of 1961),…