-
Income Tax
-
No. 132/2021 - Dated: 23-11-2021 - IT
Income tax (32nd Amendment), Rules, 2021. - FORM NO. 52A amended - Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film
-
No. 118/2021 - Dated: 1-10-2021 - IT
Income-tax (31st Amendment) Rules, 2021. - Indirect transfer prior to 28th May, 2012 of assets situate in India
-
No. 117/2021 - Dated: 24-9-2021 - IT
Income-tax (30th Amendment) Rules, 2021 - Safe Harbour - Applicability Extended
-
No. 109/2021 - Dated: 13-9-2021 - IT
Income-tax (29th Amendment) Rules, 2021 - Inquiry before assessment - Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142
-
No. 105/2021 - Dated: 10-9-2021 - IT
Income-tax (28th Amendment) Rules, 2021. - Deemed income / Gift - Section 56(2)(x) - not applicable to any movable property, being equity shares, of the public sector company, received by a person from the Central Government or any State Government under strategic disinvestment
-
No. 101/2021 - Dated: 6-9-2021 - IT
Income-tax (27th Amendment) Rules, 2021. - Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B
-
No. 99/2021 - Dated: 2-9-2021 - IT
Income-tax (26th Amendment) Rules, 2021. - TDS - Furnishing of declaration and evidence of claims by specified senior citizen u/s 194P
-
No. 95/2021 - Dated: 31-8-2021 - IT
Income-tax (25th Amendment) Rules, 2021. - Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit.
-
No. 93/2021 - Dated: 18-8-2021 - IT
Income-tax (24th Amendment) Rules, 2021. - (a) Verification of ITR in certain cases of a company or firm, by prescribed person (b) Appearance by Authorised Representative in certain cases, in case of a company or LLP
-
No. 92/2021 - Dated: 10-8-2021 - IT
Income tax (23rd Amendment), Rules, 2021. - MAT - Increase in profit due to past income - Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB
-
No. 90/2021 - Dated: 9-8-2021 - IT
Income tax Amendment (22nd Amendment), Rules, 2021. - Computation of exempt income of specified fund for the purposes of clause (4D) of section 10. - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD.
-
No. 83/2021 - Dated: 29-7-2021 - IT
Income-tax (21st Amendment) Rules, 2021. - Omission of certain rules and Forms and savings - Electronic furnishing of Forms, Returns, Statements, Reports, orders etc.
-
No. 82/2021 - Dated: 27-7-2021 - IT
Income-tax (20th Amendment) Rules, 2021. - Amends Rule 12 - Return of income
-
No. 77/2021 - Dated: 7-7-2021 - IT
Income tax Amendment (19th Amendment), Rules, 2021 - New Rule 8AC. Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained
-
No. 76/2021 - Dated: 2-7-2021 - IT
Income tax Amendment (18th Amendment), Rules, 2021 - Amends Rule 8AA and inserts new Rule 8AB - Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48.-
-
No. 71/2021 - Dated: 8-6-2021 - IT
Income-tax (17th Amendment) Rules, 2021 - TDS - Statement of deduction of tax under sub-section (3) of section 200.
-
No. 68/2021 - Dated: 24-5-2021 - IT
Income- tax (16th Amendment) Rules, 2021. - New Rule 11UAE. Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act
-
No. 50/2021 - Dated: 5-5-2021 - IT
Income tax (15th Amendment), Rules, 2021 - LTC/LTA - Amends Rule 2B - Conditions for the purpose of section 10(5).
-
No. 42/2021 - Dated: 4-5-2021 - IT
Income-tax (14th Amendment) Rules, 2021 - Amends Rule 114AAB - Class or classes of person to whom provisions of section 139A shall not apply
-
No. 41/2021 - Dated: 3-5-2021 - IT
Income-tax (13th Amendment) Rules, 2021 - New Rule 11UD. Thresholds for the purposes of significant economic presence.
