Processing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases: CBDT

Processing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases: CBDT

Processing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases: CBDT Order under section 119 of the Income-tax Act, 1961 F. No.225/132/2023/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** North Block, the 16 October, 2023…

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Procedure, format and standards for filling an application for grant of certificate under sub-rule (4) and its proviso of Rule 28AA of Income Tax Rules, 1962, for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of section 197 of the Income-tax Act, 1961 through TRACES F. No. CPC(TDS)/…

Deduction of TDS on payment of PLI/RPLI policies, as applicable, under section 194DA of IT Act’ 1961: Clarification / guidelines by Department of Posts

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Clarification / guidelines regarding deduction of TDS on payment of PLI/RPLI policies, as applicable, under section 194DA of IT Act’ 1961: Department of Posts Order dated 22.09.2023 F. No. 65-02/2023-LI Govt. of India Ministry of Communications Department of Posts Directorate of Postal Life Insurance Chanakyapuri PO Complex, New Delhi — 110 021. Dated 22.09.2023 To…

Income tax (Eighteenth Amendment), Rules, 2023

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Guidelines under clause (10D) of section 10 of the Income-tax Act, 1961: CBDT Circular No. 15 of 2023 dated 16.08.2023

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Guidelines under clause (10D) of section 10 of the Income-tax Act, 1961 – Income-tax exemption on any sum received under a life insurance policy: CBDT Circular No. 15 of 2023 dated 16.08.2023 Circular No. 15 of 2023 F. No.370142/28/2023-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) **** Dated…

Income tax Amendment (Sixteenth Amendment) Rules, 2023: CBDT Notification dated 16.08.2023

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Income tax Amendment (Sixteenth Amendment) Rules, 2023: Computation of income tax for sum received under the life insurance policy: CBDT Notification dated 16.08.2023 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th August, 2023 G.S.R. 604(E).—In exercise of the powers conferred by clause (xiii) of sub-section (2) of…

Income-tax (Thirteenth Amendment) Rules, 2023 – CBDT

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Income-tax (Thirteenth Amendment) Rules, 2023 – CBDT Notification dated 18.07.2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 18th July, 2023 G.S.R. 519(E).—In exercise of the powers conferred by clause (XI) of the proviso to clause (x) of sub- section (2) of section 56 read with section 295…

Extension of time limits for submission of certain TDS/TCS Statements – IT Circular No. 9/2023 under section 119 of the Income-tax Act, 1961

Extension of time limits for submission of certain TDS/TCS Statements – IT Circular No. 9/2023 under section 119 of the Income-tax Act, 1961

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Provisions relating to charitable and religious trusts – CBDT

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Clarification regarding provisions relating to charitable and religious trusts – CBDT Circular No. 6 of 2023 dated 24.05.2023 Circular No. 6 of 2023 F. No.370133/06/2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Dated: 24th May, 2023 Sub: Clarification regarding provisions relating to charitable and religious trusts…