Tag: cbdt notification
CBDT notifies 5 years Bonds of HUDCO eligible for capital gain exemption under section 54EC MINISTRY OF FINANCE(Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 31/2025 New Delhi, the 7th April, 2025 S.O. 1644(E).—In exercise of the powers conferred by clause (ba) of Explanation to section 54EC …
CBDT notifies 30.04.2025 as last date for declaration of tax arrear to be filed under Direct Tax Vivad se Vishwas Scheme, 2024 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 32/2025 New Delhi, the 8th April, 2025 S.O. 1650(E).—In exercise of the powers …
CBDT notifies ITR-B Return of income under section 158BC for block search assessment cases CBDT vide Notification No. 30/2025 dated 07/04/2025 has notified the Income-tax (Tenth Amendment) Rules, 2025 prescribing ITR-B for block search assessment return under clause (a) of sub section (1) of section 158BC of the …
Withdrawal of deposits under NSS or deferred annuity plan exempted from TDS under section 194EE Section 194EE of the Income Tax Act, 1961 (the Act) provides for deduction of tax at source (TDS) @ 10 per cent in respect of deposits under National Savings Scheme or payment to …
CBDT sets deadline of PAN and Aadhaar linking to 31.12.2025 in cases where PAN were allotted on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024. CBDT has issued two Notifications for linking of PAN to Aadhaar where Permanent …
CBDT amends Form 3CD of Tax Audit Report w.e.f. Assessment Year 2025-26. CBDT has revised Form 3CD of Tax Audit Report for AY 2025-26 by notifying the Income-tax (Eighth Amendment) Rules, 2025 vide Notification No. 23/2025 dated 28.03.2025 effective from 1st day of April, 2025. The summary of …
CBDT amends quarterly TDS Statement for TDS on payments to partners by firm. Section 194T of the Income Tax Act, 1961 has been inserted by the Finance (No. 2) Act, 2024, w.e.f. 1-4-2025. As per the newly inserted section 194T, payment by a firm to its partners any …
CBDT notifies amendments in Income Tax Rules 1962 to expand the scope of Safe Harbour Rules Section 92BC of the Income Tax Act 1961 inter alia empowers the CBDT to make safe harbour rules for the determination of arm’s length price under section 92C or section 92CA. The …
CBDT notifies 10 Year Zero Coupon Bond of Power Finance Corporation Ltd. Clause (48) of section 2 of the Income-tax Act,1961 authorises the Central Government to notify a Zero Coupon Bond. Further Rule 8B of Income Tax Rules lays down Guidelines for notification of zero coupon bond. The …
CBDT amends Rule 12CA/12CC regarding due dates of statement to be filed u/s 115UA / 115TCA for payments of income distributed by Business Trust/ Securitisation Trust. CBDT has issued Notification 17/2025 dated 24.02.2025 notifying the Income-tax (Fifth Amendment) Rules, 2025. The following amendments have been made in the …
