Month: December 2021

CBDT notifies e-Verification Scheme 2021

CBDT notifies e-Verification Scheme 2021. CBDT has issued Notification No. 137 /2021 for the e-Verification Scheme, 2021. The Scheme has come into effect from 13th December 2021. Scope of the e-Verification Scheme 2021 The Scheme shall apply be in respect of: (i) calling for information under section 133 …

CGST (9th Amendment) Rules 2021. Amendment to FORM GST DRC-03

  CGST (9th Amendment) Rules 2021. Amendment to FORM GST DRC-03   Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and Customs   Notification No.37/2021 –Central Tax   New Delhi, 01st December, 2021   G.S.R…(E).-In exercise of the powers conferred by section 164 of the …

CBDT Guidelines on TDS provisions u/s 194O, 194Q & 206C

CBDT Guidelines under sub-section (4) of section 194-O, sub-section (3) of section 194Q and sub-section (1H) of section 206C of Income-tax Act, 1961 Finance Act, 2020 inserted a new section 194-O in the Income-tax Act 1961 (hereinafter referred to as ” the Act”) which mandates that with effect …