Authority for Advance Rulings ceases and Board for Advance Rulings comes into effect from 1st September 2021.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 1st September, 2021
S.O. 3562(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of section 245-O, sub-section (2) of section 245P, sub-section (4) of section 245Q, sub-section (8) of section 245R, sub-section (3) of section 245S, sub-section (3) of section 245T, sub-section (3) of section 245U and the proviso to section 245V of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby appoints 1st day of September, 2021 as the date for the purposes of said provisos and said sub-sections of the said Act.
[F. No. 370142/31/2021-TPL (Part II)]
SHEFALI SINGH, Under Secy
Assessee cannot be granted immunity from prosecution u/s 276B for late deposit of TDS merely because ultimately TDS was deposited…
Section 44C applies to exclusive expenditure on head office for the Indian branches incurred by non resident assessee’s. In a…
Compensation under motor vehicle Act to parents of child died attract a less multiplier than from that of a claim…
Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017 Department of Trade and Taxes(Policy and Research…
Acceptance of Audit Fee only through digital modes or banking channels from 01.04.2026 – ICAI revises Code of Ethics In…
High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under…