Download Copy of Finance Act 2021 and Budget Speech of Finance Minister
Union Budget 2021 was presented by the Finance Minister on1st February 2021 and the Finance Bill 2021 received the assent of the President on 28.03.2021
Download Copy of Budget Speech
Download Copy of Finance Act 2021 (13 of 2021)
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
