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…
Time limit for filing belated and revised return reduced to three months - Budget 2021-22 Sub-sections (4) and (5) of…
Increase in the turnover limit for Tax Audit u/s 44AB from 5 crores to 10 crores for non cash transactions.…
Relaxation for certain category of senior citizen of 75 years or more from filing return of income-tax (ITR) in Union…
Download Copy of Finance Act 2021 and Budget Speech of Finance Minister Union Budget 2021 was presented by the Finance…