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Income Tax
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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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No. 40/2023 - Dated: 14-6-2023 - IT
Effect to the E-Appeals Scheme, 2023 - Prescribed income tax authorities shall exercise the powers and perform functions to facilitate the conduct of e-appeal proceedings with respect to appeals covered under section 246
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No. 39/2023 - Dated: 12-6-2023 - IT
Cost Inflation index for the Finance Year 2023-24 - Seeks to amend Notification No. 44/2017 dated 5th June 2017
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No. 38/2023 - Dated: 12-6-2023 - IT
Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings (Amendment) Scheme, 2023
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No. 37/2023 - Dated: 12-6-2023 - IT
Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023
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No. 36/2023 - Dated: 7-6-2023 - IT
Pension fund, namely, 2743298 Ontario Limited specified for sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of IT ACT.
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No. 35/2023 - Dated: 31-5-2023 - IT
Income-tax (Eighth Amendment) Rules, 2023 - Exemption to buyers of PSU shares during selloff under strategic disinvestment
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No. 34/2023 - Dated: 30-5-2023 - IT
Deduction u/s 80G - Provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made - Income-tax (7th Amendment) Rules, 2023
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