Increase in exemption limit u/s 10(23C)(iiiad) and (iiiae) of Income tax Act to Rs. 5 crores Clause (23C) of section…
TDS/TCS on non filer of Income tax returns at higher rates. New Section 206AB and Section 206CCA inserted by Budget…
TDS on payment of certain sum for purchase of goods-New Section 194Q inserted by Budget 2021-22 TDS u/s 194Q on…
Goodwill of a business or profession not to be considered depreciable asset and no depreciation to be allowed in any…
AO empowered to Provisionally attach property u/s 281B in Fake Invoice cases during pendency of penalty proceedings under section 271AAD…
Amendment to provisions of transfer of revalued or self generated capital asset to partner on dissolution or reconstitution Rationalisation of…
Amendment to provision of Charitable Trust and Institutions to eliminate possibility of double deduction while calculating application or accumulation Exemption…
Amendments made to provisions of Income escaping assessment and search assessments by Budget 2021-22. Revised time limit for issuing notice…
Payment by employer of employee contribution after due date to be disallowed Clause (24) of section 2 of the Income…
Exemption to be given from the conditions of defective return . Budget 2021-22 Sub-section (9) of section 139 of the…