Category: Income Tax
CBDT approves Patanjali Yog Peeth Nyas Delhi for its university at Haridwar for research in ‘Social Science or Statistical Research’ u/s 35 of Income Tax Act 1961 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 44 /2023 New Delhi, the 23rd June, 2023 S.O. 2762(E).—In …
CBDT amends rules for Registration of Charitable Trusts and Form 10A and Form 10AB CBDT has notified Income-tax (Eleventh Amendment) Rules, 2023 amending rules for Registration of Charitable Trusts and Form 10A and Form 10AB. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 45/2023 New …
CBDT notifies Form No. 10-IEA for exercise of option to opt out of new tax regime u/s 115BAC or opt for old tax regime w.e.f. AY 2024-25 CBDT has notified the Income-tax (Tenth Amendment) Rules, 2023. Form No. 10-IEA has been notified for exercise of option under sub-section (6) …
Compensation to owner of flats for delay in handing over possession to be treated as a part of work-in-progress – ITAT ABCAUS Case Law Citation:ABCAUS 3771 (2023) (06) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in National Faceless Appeal Centre …
Special Courts notified under Income Tax & Black Money Act for State of Jharkhand at Ranchi, Jamshedpur and Dhanbad MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)(Investigation Division-V) Notification No. 42/2023 New Delhi, the 15th June, 2023 S.O. 2661(E).—In exercise of the powers conferred by sub-section (1) …
CBDT notifies 100 JCIT(Appeals) Addl. CIT(Appeals) under 14 Pr.CCIT and 46 Headquaters MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 40/2023 New Delhi, the 14th June, 2023 (INCOME TAX) S.O. 2624(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of …
Subordination of Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) – CBDT Notification MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 41/ 2023 New Delhi, the 14th June, 2023 (INCOME TAX) S.O. 2625(E).—In exercise of the powers conferred by …
ITD says mentioning correct contact & email id details in efiling portal is assessee’s mandatory duty. Ignorance of law and process not to be encouraged ABCAUS Case Law Citation:ABCAUS 3770 (2023) (06) ITAT In the instant case, the assessee was aggrieved by the ex-parte orders of first appellate …
CBDT amends Rule 44E of Application for obtaining an Advance Ruling CBDT has notified the Income-tax (Ninth Amendment) Rules, 2023 amending the Rule 44E related to Application for obtaining an Advance Ruling. The amendment seeks to prescribe mode and authorised signatory of the Application for different emtities, i.e …
CBDT amends e-advance rulings Scheme 2022 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification 38/2023 New Delhi, the 12th June, 2023 (Income-Tax) S.O. 2569(E).—In exercise of the powers conferred by sub-sections (9) and (10) of section 245R of the Income-tax Act, 1961 (43 of 1961), the …
