Tag: cbdt notification

CBDT constitutes three Boards for Advance Rulings u/s 245-OB

CBDT constitutes three Boards for Advance Rulings u/s 245-OB. The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 96/2021 …

Income tax Amendment (22nd Amendment) Rules 2021

Income tax Amendment (22nd Amendment) Rules 2021. Rule 21AI & 21AJ – Determination and Computation of exempt income of specified fund u/s 10(4D) & 115AD(1A) CBDT has issued Notification No. 90/2021 dated 10th August 2021 to notify Income tax Amendment (22nd Amendment), Rules, 2021 to insert the following …

Income-tax (20th Amendment) Rules 2021

CBDT notifies the Income-tax (20th Amendment) Rules, 2021 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 82 /2021 New Delhi, the 27th July, 2021 G.S.R.509(E).—In exercise of the powers conferred by section 139 and section 148 read with section 295 of the Income-tax Act, 1961 …