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Income Tax
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No. 59/2023 - Dated: 10-8-2023 - IT
Exemption from specified income U/s 10(46) – Notifies ‘Chandigarh Building and Other Construction Workers Welfare Board, Chandigarh’ a Board constituted by the Administrator, Union territory, Chandigarh
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No. 58/2023 - Dated: 9-8-2023 - IT
Income-tax (Fifteenth Amendment) Rules, 2023.
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No. 57/2023 - Dated: 1-8-2023 - IT
No TDS u/s 194I on payment in the nature of lease rent or supplemental lease rent to aunit of IFSC for lease of a ship.
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No. 56/2023 - Dated: 1-8-2023 - IT
Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961.
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No. 55/2023 - Dated: 1-8-2023 - IT
Incomes not included in total income - Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi), Gurugram notified for Exemption from specified income U/s 10(46)
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No. 54/2023 - Dated: 1-8-2023 - IT
Income-tax (Fourteenth Amendment) Rules, 2023.
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No. 4/2023 - G.S.R. 571 (E). - Dated: 31-7-2023 - IT
Allocation of areas of jurisdiction among the Competent Authorities authorized u/s 5(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act - Supersession Notification No. 02 of 2021 G.S.R, 499(E), dated the 19th July, 2021
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No. 53/2023 - Dated: 26-7-2023 - IT
Signing for application Of AAR - Annexure-II added for English version - Corrigendum - Notification No. 37/2023 dated 12 June 2023
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No. 52/2023 - Dated: 20-7-2023 - IT
No deduction of tax u/s 194 of the IT Act 1961 from any income in the nature of dividend paid by any unit of an International Financial Services Centre [engaged in the business of leasing of an aircraft]
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No. 51/2023 - Dated: 18-7-2023 - IT
Exemption from Taxation of gift received U/s 56(2) - any movable property, being shares or units or interest in the resultant fund received by the fund management entity, in lieu of shares or units or interest held by the investment manager entity in the original fund, pursuant to the relocation, subject to conditions - Income-tax (Thirteenth Amendment) Rules, 2023 - Amends Rule 11UAC
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No. 50/2023 - Dated: 17-7-2023 - IT
Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding Exemption from obtaining PAN u/s 139 for non-residets having income from specified funds, and (iii) Amends Form 10CCF with regard to
reporting u/s 80LA
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No. 49/2023 - Dated: 14-7-2023 - IT
Exemption to specified persons from requirement of furnishing a return of income u/s 139(1) - Meaning of "investment fund" substituted - Seeks to amend Notification No. 55/2019, dated the 26th July, 2019.
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No. 48/2023 - Dated: 11-7-2023 - IT
Exemption from specified income U/s 10(46) – Notifies ‘Yamuna Expressway Industrial Development Authority’, an authority constituted by the State Government of Uttar Pradesh
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No. 47/2023 - Dated: 6-7-2023 - IT
Jurisdiction of Income tax Authorities - Seeks to amend Notification No. 70/2014 dated 13th November, 2014
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No. 46/2023 - Dated: 26-6-2023 - IT
Computation of arm's length price - tolerance limit of 1% in case of wholesale trading and 3% in other cases notified - U/s 92C(2) of IT Act 1961.
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No. 45/2023 - Dated: 23-6-2023 - IT
Income-tax (Eleventh Amendment) Rules, 2023 - Charitable, religious, educational institutions and / hospitals - Various rules towards procedure of filing of application for approval u/s 10(23C), 12A and 80G and related form, amended / modified.
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No. 44/2023 - Dated: 23-6-2023 - IT
‘University, College or Other Institution’ for research in ‘Social Science or Statistical Research’ u/s 35(1)(iii) - M/s Patanjali Yog Peeth Nyas, Delhi for its university unit ‘University of Patanjali’, Haridwar’ Notified.
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No. 43/2023 - Dated: 21-6-2023 - IT
New Tax Regime u/s 115BAC in respect of Individuals, HUF and others as Amended By Finance Act, 2023 - Various changes made in corresponding rules for income taxable as Salary and for Depreciation in case of Business or Profession income - Introduction of FORM No. 10-IEA for exercising to option or withdrawing from the option u/s 115BAC - Income-tax (Tenth Amendment) Rules, 2023
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No. 42/2023 - Dated: 15-6-2023 - IT
Special courts u/s 280A of IT Act and section 84 of the Black Money Act - Designates the Courts in the State of Jharkhand accordingly
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No. 41/2023 - Dated: 14-6-2023 - IT
Control of Notified Subordinate Officer under Income-Tax Authorities - Seeks to amend Notification No. S.O. 359, dated the 30th March, 1988
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