Processing of returns of income validly filed electronically with refund claims section 143(1) of the Income-tax Act, 1961: CBDT extends time limits until 30.04.2024

Processing of returns of income validly filed electronically with refund claims section 143(1) of the Income-tax Act, 1961: CBDT extends time limits until 30.04.2024

Processing of returns of income validly filed electronically with refund claims section 143(1) of the Income-tax Act, 1961: CBDT extends time limits until 30.04.2024 F. No.225/132/2023/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, the 31st January, 2024 Order under section 119 of the Income-tax Act, 1961…

Amendments of the Income-Tax Act, 1961 carried out through Finance Act 2023: CBDT

Amendments of the Income-Tax Act, 1961 carried out through Finance Act 2023: CBDT

Amendments of the Income-Tax Act, 1961 carried out through Finance Act 2023: CBDT Circular No. 1/2024 dated 23.01.2024 CIRCULAR NO. 1/2024 F. No. 370142/38/2023 Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) **** Dated the 23rd of January, 2024 EXPLANATORY CIRCULAR CIRCULAR EXPLAINING THE PROVISIONS OF THE FINANCE ACT,…

Income-tax (Thirtieth Amendment) Rules, 2023: CBDT

Income-tax (Thirtieth Amendment) Rules, 2023: CBDT

Income-tax (Thirtieth Amendment) Rules, 2023 – Form ITR-1 SAHAJ for AY 2024-25: CBDT Notification No. 105/2023 dated 22.12.2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 22nd December, 2023 G.S.R. 908(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act,…

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…

Procedure, format and standards for filling an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction through TRACES

Procedure, format and standards for filling an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction through TRACES

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)/…

Income tax (Eighteenth Amendment), Rules, 2023

Income tax (Eighteenth Amendment), Rules, 2023

Income tax (Eighteenth Amendment), Rules, 2023 – Valuation of residential accommodation provided by the employer: CBDT Notification dated 18.08.2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 18th August, 2023 INCOME-TAX G.S.R. 615(E).—In exercise of the powers conferred by sub-clause (i) and Explanation to sub-clause (2) of section…

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

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

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

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

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

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

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…

Provisions relating to charitable and religious trusts – CBDT

Provisions relating to charitable and religious trusts – CBDT

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…

Income-tax (Fourth Amendment) Rules, 2023: Rules 114AAA – Manner of making permanent account number inoperative

Income-tax (Fourth Amendment) Rules, 2023: Rules 114AAA – Manner of making permanent account number inoperative

Income-tax (Fourth Amendment) Rules, 2023: Rules 114AAA – Manner of making permanent account number inoperative: IT Notification No. 15/2023 dated 28.03.2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th March, 2023 INCOME-TAX G.S.R.227(E).—In exercise of the powers conferred by section 139AA read with section 295 of the…

Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA

Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA

Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA: CBDT Circular No. 03 of 2023 dated 28.03.2023 Circular No. 03 of 2023 F. No. 370142/14/2022-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** New Delhi, Dated the 28th March, 2023 Sub.: Consequences of PAN becoming…