Tag: cbdt notification
Thresholds of Rs. 2 crores notified for the purposes of significant economic presence. CBDT notifies new Rule 11UD Rule 11UD MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 41 /2021 New Delhi, the 3rd May, 2021 INCOME-TAX G. S. R. 314(E).—In exercise of the powers …
Option to withdraw pending application u/s 245M(1) before settlement commission to be in Form No. 34BB. The Income-tax Settlement Commission has been abolished by the Finance Act 2021 with effect from 1st February 2021 and no application for settlement will be accepted from that date. MINISTRY OF FINANCE(Department …
CBDT issues Notification for extension of deadlines for passing orders and issue notice under Income Tax Act MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 38 /2021 New Delhi, the 27th April, 2021 S.O. 1703(E).—In exercise of the powers conferred by sub-section (1) …
CBDT notifies Maa Umiya Temple managed by Vishv Umiya Foundation Ahmedabad u/s 80G of Income tax Act as place of artistic importance and a place of public worship of renown MINISTRY OF FINANCE(Department of Revenue)(Central Board of Direct Taxes) Notification No. 36 /2021 New Delhi, the 23rdApril, 2021 …
Income-tax (11th Amendment) Rules 2021. Conditions to be satisfied u/s 10(23FE) by pension fund MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No.37/2021 New Delhi, the 26th April, 2021 INCOME-TAX G.S.R. 291(E).—In exercise of the powers conferred by sub-clause (iii) of clause (c) …
CBDT notifies Canada Pension Plan Investment Board for exemption u/s 10(23FE) MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 22nd April, 2021 (INCOME-TAX) S.O. 1672(E).—In exercise of powers conferred by sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section …
CBDT prescribes format, Procedure & Guidelines for submission of Statement of Financial Transactions (SFT) for Dividend income & Interest income Section 285BA of the Income Tax Act, 1961 and Rule 114E requires specified reporting persons to furnish statement of financial transaction (SFT). Earlier CBDT, for the purposes of …
CBDT notifies sovereign wealth fund (Norfund) Govt. of Norway as specified person for exemption u/s 10(23FE) MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 33/2021 New Delhi, the 19th April 2021 (INCOME-TAX) S.O.1661(E).—In exercise of the powers conferred by sub-clause (vi) of …
CBDT amends conditions to be satisfied by the pension fund for claiming exemption u/s 10(23FE), amends Form 10BBA for making application for notification MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 32/2021 New Delhi, the 15th April, 2021 INCOME-TAX G.S.R. 274(E).—In exercise of …
CBDT amends Rule 10DA, 10DB and Form No. 3CEAB related to maintenance and furnishing of information by persons entering into international or specified domestic transactions MINISTRY OF FINANCEDepartment of RevenueCENTRAL BOARD OF DIRECT TAXES Notification No. 31/2021 New Delhi, the 5th April, 2021 Income-tax G.S.R …
