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1. TDS on virtual digital asset (VDA) - Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961 - Circular

2. Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement /...

3. VDA - Central Government notifies virtual digital assets which shall be excluded from the definition of virtual digital asset - Notification

4. Taxation of Virtual Digital Assets – As per Section 115BBH @30% is leviable on Income on transfer of ‘Virtual Digital Asset’ - Under section 194S @1% TDS to be deducted...

5. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

6. TDS on virtual digital asset (VDA) - 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...

7. Penalty u/s 272A(2)(k) - delay in furnishing quarterly returns/statements - A.O. directed to levy penalty u/s 272(2)(k) of the Act from the date of payment of TDS up to...

8. Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

9. Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

10. Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - Notification

11. Income–tax (15th Amendment) Rules, 2016 - Amendments in Due diligence requirement - Notification

12. Income Tax (Fifteenth Amendment) Rules, 2012 - Amendment in Rules 11U and 11UA - Notification

13. When the Income-tax Officer stated that full expenditure had been allowed in the year of acquisi tion of the assets, what he really meant was that the amount spent on...

14. Late fee u/s 234E - Late filing of TDS returns / statement - the delay in filing of statement is to be counted from the date of payment of TDS because before the payment...

15. Penalty imposed u/s. 272A(2)(k) - late filing of TDS returns - reasons for delay - the filing of quarterly statements is consequential to payment of taxes. The delayed...