Tag: cbdt notification

CBDT amends e-advance rulings Scheme 2022

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 …

CBDT notifies class of persons not covered under Angel Tax

CBDT notifies class of persons investment by whom not covered under Angel Tax u/s 56(2)(viib)  MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No.30/2023 New Delhi, the 24th May, 2023 S.O. 2275(E).—In exercise of the powers conferred by clause (ii) of the first proviso to clause …