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)
- No protective addition required when additions is confirmed in hands of searched person – ITAT
- Limitation u/s 34 of Arbitration Act commences on disposal of application u/s 33 by Arbitral Tribunal – SC
- Case remanded in absence of finding if disallowance u/s 40A(3) covered by Rule 6DD
- For investment in share capital, source of investment is outside the control of the investee company
- ICAI issues revised Code of Ethics (13th edition)- Applicable Dates
