Tag: cbdt notification
Annual Statement u/s 285 by a non-resident to be furnished within eight months Under section 285 of the Income Tax Act, 1961 (the Act) every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of …
CBDT notifies Rule 6GB to prescribe conditions for applicability of presumptive taxation regime u/s 44BBC for non-resident cruise ship operators As a measure to promote investment and employment, Finance (No. 2) Act, 2024 inter alia provided a presumptive taxation regime for non-residents, engaged in the business of operation …
CBDT exempts International Financial Services Centre (IFSC) from TCS under sub-section (1H) of u/s 206C Sub section (1H) of Section 206C of the Income Tax Act, 1961 (the Act) provides that every seller, who receives any amount as consideration for sale of any goods of the value or …
No deduction of income-tax under Chapter XVII on payments received by a credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited MINISTRY OF FINANCE(Department of Revenue) Notification No. 2/2025 New Delhi, the 2nd January, 2025 (INCOME-TAX) S.O. …
No deduction of income-tax under Chapter XVII on the payments received by the National Credit Guarantee Trustee Company Limited MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2025 New Delhi, the 2nd January, 2025 (INCOME-TAX) S.O. 19(E).—In exercise of the powers conferred by sub-section (1F) of section 197A …
CBDT specifies further forms to be filed electronically as prescribed in Appendix-II of the Income Tax Rules 1962 F. No. 30/DGIT(S)BLR/e-Filing Notification/Forms/2024 Government of IndiaMinistry of FinanceCentral Board of Direct TaxDirectorate of Income Tax (Systems) Notification No. 06/2024 Dated: 19-11-2024 Specifying Forms prescribed in Appendix-II of the Income …
CBDT notifies e-Form for rollback of APA & claim of expenditure on agricultural extension project E-Form notified for application for rollback of Advance Pricing Agreement and application for approval for application u/s 35CCC(1) of Income Tax Act 1961 for claiming weighted deduction for expenditure on agricultural extension project. …
CBDT notifies tolerance range in transfer pricing for variation between ALM u/s 92C for AY 2024-25 MINISTRY OF FINANCE(Department of Revenue) Notification No. 116/2024 New Delhi, the 18th October, 2024 INCOME-TAX S.O. 4571(E).—In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C …
CBDT Notifies the Income-tax (Eighth Amendment) Rules, 2024. Income /Loss and ITDS employee may report to employer in Form12BA MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 112/2024 New Delhi, the 15th October, 2024 G.S.R. 639(E).— In exercise of the powers conferred by section 295 …
RBI exempted from TCS u/s 206C(1F) on purchase of motor vehicle CBDT has exempted Reserve Bank of India from provisions of Tax Collection at Source (TCS) sub section (1F) of section 206C of Income Tax Act on purchase of motor vehicle for a value exceeding ten lakh rupees …
