-
Income Tax
-
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
-
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.
-
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
-
No. 47/2023 - Dated: 6-7-2023 - IT
Jurisdiction of Income tax Authorities - Seeks to amend Notification No. 70/2014 dated 13th November, 2014
-
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.
-
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.
-
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.
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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.
-
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
-
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
-
No. 33/2023 - Dated: 29-5-2023 - IT
E-Appeals Scheme, 2023
-
No. 32/2023 - Dated: 29-5-2023 - IT
Income-tax (Sixth Amendment) Rules, 2023 - Implementation of Changes made by Finance Act, 2023 - First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A)
-
No. 31/2023 - Dated: 24-5-2023 - IT
Exemption from income tax - Leave encashment by the employees other than an employee of the Government - Specifies Rs. 25,00,000 as maximum amount received as leave encashment for the purpose of section 10(10AA)
............
