Direct Tax Notifications

• Non-applicability of higher rate of TDS / TCS as per provisions of section 206AAI 206CC of the Income-tax Act, 1961, in the event of death of deductee/coliectee before linkage of PAN and Aadhaar.
• Circular no 7/2024 [ Extension of due date for filing of Form No. 10AlI0AB under the Income-tax Act, 1961]
• Order under section 119 of the Income-tax Act, 1961: Exemption for Trusts
• Circular under section 119 of the Income-tax Act, 1961: Exemption for Trusts
• Changes in Form 3CD
• Notification no 24/2024 [Revised ITR 7 from AY 2024 -25]
• Notification no 105/2023 [Revised ITR 1 & ITR 4 from AY 2024 -25].
• Notification no 16/2024 [Revised ITR 6 from AY 2024 -25].
• Notification 19/2024 [Revised ITR 2, ITR 3 & ITR 5 from AY 2024 -25].
• The Central Government Provides Income-tax (Twenty-fourth Amendment) Rules, 2023.
• Circular No. 17/2023 :Order under section 119 of the Income-tax Act, 1961
• The Central Government makes announcement regarding State Pollution Control Board Odisha’ (PAN AAALS2490J), a Board constituted by the State Government of Odisha.
• The Central Government makes Fifteenth amendment to the income tax Act..
• The Central Government provides forms for intimating the choice sheet for new tax regime
• The Central Government provides Cost on Inflation Index for the Assessment year 2024-2025.
• The Central Government provides amendment to the principal scheme published earlier vide notification 38/2023
• The Central Government provides notification No. 37/2023 for Basis of claim for being a non-resident 12 The Commissioner and the Assessing Officer having jurisdiction over the applicant (in the case of existing assessees)
• The Central Government provides notification No. 33/2023 for introducing the e-Appeals Scheme, 2023 under the provisions of the Income-tax Act, 1961
• The Central Government provides guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961
• The Central Government makes amendment to Customs Notifications to implement the "Amnesty Scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders" notified by DGFT
• The Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962
• The Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962
• The Central Board of Direct Taxes hereby makes Second Amendment to Income tax Rules 2023
• The Central Board of Direct Taxes hereby makes First Amendment to Income tax Rules 2023
• Partial relaxation with respect to electronic submission of Form lOF by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 3 Of 2022
• The Central Board of Direct Taxes makes further amendments in the notification No.61/2022 dated the 10th June, 2022
• The Central Board of Direct Taxes makes further amendments in the notification No.60/2022 dated the 10th June, 2022
• Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A- Reg.
• CBDT issues draft common Income-tax Return-request for inputs from stakeholders and the general public- reg.
• Extension of due date for filling of Form 26Q for the second quarter of financial year 2022-2023
• Extension of due date for furnishing return of income for the Assessment Year 2022-23
• The Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962
• Specifies the Nodal officers of State Police Agencies
• Indian Institute of Technology, Bhilai, Approved as Scientific Research and Research in Social Science and Statistical Research.
• Income-tax (17th Amendment) Rules, 2021
• Tax Exemption to ‘Competition Commission of India
• Cost inflation index for Financial Year 2021-22
• Extended various Income Tax Due
• Cost inflation index for Financial Year 2021-22
• Income Tax (18th Amendment), Rules, 2021
• Income Tax Amendment (19th Amendment), Rules, 2021
• Haryana Building and Other Construction Workers Welfare Board
• Haryana Building and Other Construction Workers Welfare Board
• Tax Exemption to ‘Haryana Labour Welfare Board
• Tax Exemption to ‘Himachal Pradesh Computerization of Police Society
• Income Tax (20th Amendment) Rules, 2021
• Income Tax (21st Amendment) Rules, 2021
• Ontario Inc as the specified person
• Tax Exemption to ‘National Council of Science Museums’, Kolkata
• Tax Exemption to Real Estate Regulatory Authority, Himachal Pradesh
• Appointment of Chief Justice of the High Court of Gujarat
• Meghalaya High Court designated the court of the senior most Judicial Magistrate
• Telangana High Court designated the Court of the Special Judge
• New Rules as introduced by Income Tax Amendment (22nd Amendment), Rules, 2021
• Establishment the Interim Board
• Income Tax Amendment (22nd Amendment), Rules, 2021
• Income Tax Amendment (24th Amendment), Rules, 2021
• Extension of the last date of Vivad se Vishwas
• Income-tax (25th Amendment) Rules, 2021
• Constitution of Board for Advance Rulings under the section 245-OB Income-tax Act, 1961
• Notification of the appointed date to give effect to the amendments made by the Finance Act, 2021 to the Chapter XIX-B of the Income tax Act, 1961
• Notified specified Bank as agents of Reserve Bank
• Income-tax (26th Amendment) Rules, 2021
• Tax Exemption under section 10(46) to Haryana Real Estate Regulatory Authority
• Requirement of using DSC removed for e-filing of submissions in e-proceedings Income-tax (27th Amendment) Rules, 2021 as per Corrigendum, Notification No. 102/2021, 7th September,2021
• Tax Exemption to ‘District Mineral Foundation Trust
• Tax Exemption to ‘District Mineral Foundation Trust
• Income-tax (28th Amendment) Rules, 2021
• No TDS shall be deducted on any payment made to the Air India Limited for transfer of immovable property
• Air India Assets Holding Limited shall not be considered as buyer
• Air India Assets Holding Limited shall not be considered as buyer
• Income Tax Rule 12F
• No Section 194A TDS on Interest payment to Scheduled Tribe by Scheduled Bank
• CBDT notifies pension fund, namely ‘2452991 Ontario Limited’ | Section 10(23FE)
• CBDT notifies pension fund, namely ‘276522 Ontario Limited’ | Section 10(23FE)
• Aadhaar Linking, penalty proceedings completion due date extended
• CBDT notifies pension fund, namely ‘BCI IRR India Holdings Inc.’ | Section 10(23FE)
• Section 10(46) exemption to Gujarat Electricity Regulatory Commission
• Corrigendum
• Income-tax (30th Amendment) Rules, 2021
• Income-tax (31st Amendment) Rules, 2021
• Central Government has exempted to class of persons from the requirement of furnishing a return of income from assessment year 2021- 2022 under sub-section (1) of section 139 of the said Act from assessment year 2021-2022 onwards.
• Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021
• Tax Exemption under section 10(46)
• Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961
• Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic.
• Guidelines under section 194Q of the Income-tax Act, 1961
• Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax act, 1961
• Extension of time lines for electronic filing of various Forms under the Income-tax Act,1961
• Extension of time lines for electronic filing of various Forms under the Income-tax Act, 1961
• Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22
• Order under section 119 of the Income-tax Act 1961
• Income Tax (12th Amendment) Rules, 2018 - Amendment in Form 49A
• TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens -reg.
• Order under section 119 of the Income-tax Act. 1961
• Amendment of the Income-tax Rules, 1962 to provide the time limit for furnishing of report by constituent entity of an international group, resident in India, under sub-section (4) of section 286 of the Income-tax Act, 1961
• Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under sub-section (9) of Section 206C of the Income-tax Act, 1961 through TRACES
• Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 1961-regarding
• Amendment to Notification No. No.68/2009 in F.No. 203/6/2009/IT A.II, dated 151h of September, 2009
• Income–tax (15th Amendment) Rules, 2019
• Centralized Verification Scheme, 2019
• BSE Exchange Limited notified as a Recognised Association
• Exception notified for the purposes of clause (ii) of the proviso to section 56(2)(viib) in supersession of Notification No. 24/2018 dated 24.05.2018
• M/s Agricultural Development Trust, Baramati, Pune ('ADT') (PAN:- AAATB7892F) notified for the purposes of section 35(1)(ii) from AY 2018-19 onwards subject to specified conditions
• Specified income of M/s Elbit Systems Limited exempted by the Central Government in exercise of powers conferred under section 10(6C)
• Increase in exemption limit under section 10(10)(iii) in respect of Gratuity to Rs20 lakhs
• M/s Institute of Nano Science and Technology, Mohali (PAN:- AAAAI4829E) notified for the purposes of section 35(1)(ii) from AY 2018-19 onwards subject to specified conditions
• M/s Indian Institute of Science Education and Research, Bhopal (PAN:- AAAAI2511F) notified for the purposes of section 35(1)(ii) from AY 2018-19 onwards subject to specified conditions
• Notification No. 38 /2019/F.No. 370142/4/2019-TPL Date - 3rd May, 2019
• Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules, 1962 through TRACES
• Notification No. 39/2019/F.No.200/53/2015-ITA.I Date – 10th May, 2019
• Notifies the provisions of agreement between Republic of India and Republic of the Marshall Islands
• Notification regarding All India Council for Technical Education
• Notification regarding Tamil Nadu Real Estate Regulatory Authority
• Rules framed for Prohibition of Benami Property Transactions Act, 1988
• Procedure for online submission of statement of deduction of tax under sub section (3) of section 200 and statement of collection of tax under proviso to sub section (3) of section 206e of the Income tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income tax Rules, 1962 respectively
• Notification regarding Central Silk Board
• Notification regarding International Sericultural Commission
• Notification regarding scheme for industrial park
• Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18-reg
• Assessment of Firms'-some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg
• Exemption of service clement and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service-reg
• Notification regarding Karnataka Electricity Regulatory Commission
• Notification regarding M/s. Rolls-Royce Defense Services, Inc
• Notification regarding M/s National Centre for Cell Science, Pune
• Notification regarding amendment of agreement between the Government of the Republic of India and the Government of the People’s Republic of China
• Notification regarding Bangalore Water Supply and Sewerage Board
• Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20
• Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation.
• Generation/Allotment/Quoting of Document Identification Number in Notice/Order/Summons/letter/correspondence issued by the Income-tax Department reg.
• Notification regarding Convention between the Government of the Republic of India and the Kingdom of Spain
• Notification No. 59/2019/F. No. 370142/13/2019-TPL
• Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20
• Application for grant of approval for the exemption under sub-clause (iv), sub-clause (v), sub-clause (vi) and sub-clause (via) of clause (23C) of section 10
• E-Assessment Scheme
• Instruction regarding E-Assessment Scheme
• Cost Inflation Index
• Notification regarding Section 92C
• Notification regarding E-Verification Authoity
• Income-tax (7th Amendment) Rules, 2019
• Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg
• Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Reg
• Special Order of Board u/s 268A in cases involving bogus LTCG through penny stocks
• Income-tax (22nd Amendment) Rules, 2020 dt. 1st October 2020
• Variation between Arm’s length price and International transaction or specified domestic transaction dt. 19th October 2020
• Income-tax (23rd Amendment) Rules, 2020 dt. 22nd October 2020
• Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020) dt. 27th October 2020
• Designated as a Special Court to Court of Munsiff dt. 28th October 2020
• Equalisation levy Rules, 2016 dt. 28th October 2020
• Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 dt. 28th October 2020
• Time limit for furnishing of return under section 139
• Specified sovereign wealth fund
• Condonation of delay under section 119(2)(b) of the Income Tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2016-17 and subsequent years
• Income-tax Deduction from Salaries During the Financial Year 2020-21 under section 192 of the Income-tax Act, 1961
• Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020
• Notification No. 90/2020 u/s 138 for sharing of information with "Secretary, Citizen Resources Information Department, Govt. of Haryana"
• ‘Yamuna Expressway Industrial Development Authority’, (PAN AAALT0341D), an authority constituted by the State Government of Uttar Pradesh
• Amendment in the notification number 85/2020,
• Central Government has specified, for the completion or compliance of action referred to in- clause (a) of sub-section (1) of section 3 of the Act
• Designated the Court of Chief Judicial Magistrate, West Tripura Judicial District
• Faceless Penalty Scheme, 2021 12 January 2021
• Directions for the purposes of giving effect to the Faceless Penalty Scheme, 2021 made under sub-section (2A) of section 274 of the said Act,
• Amendment in the notification number 85/2020
• Sharing of information with "Chief Executive Officer, Center for e-Governance, Govt. of Karnataka"
• Faceless Assessment (1st Amendment) Scheme, 2021
• National e-Assessment Centre shall serve a notice to Assessee
• Income arising to the Board in the name of ‘Haryana State Pollution Control Board’
• Amendment of notification no. 85 of 2020 for extension of date in Direct Tax Vivad se Vishwas Act, 2020
• Amount of remuneration prescribed under section 9A(3)(m) of the Income-tax Act, 1961
• Residential status of certain individuals under Income-tax Act, 1961
• Circular under section 10 of the Direct Tax Vivad se Vishwas Act, 2020
• Notification on Extension of Time Limit of Assessment or reassessment under the Income-tax Act & Benami Property Transaction Act, 1988
• Income-tax (1st Amendment) Rules, 2021
• Approval for Scientific Research and Research in Social Science and Statistical Research to M/s Bennett University
• Income-tax (2nd Amendment) Rules, 2021
• amendment in the notification no. 70/2014
• Income Tax (3rd Amendment) Rules, 2021
• Amendment in Rule 114E of the Income tax Rules, 1962
• amendment in the No. 66/2014
• Income Tax (5th Amendment) Rules,2021
• Income Tax (6th Amendment) Rules,2021
• Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020
• Order under section 119 of the Income Tax Act, 1961
• Extension of last date for linking of Aadhaar number with PAN
• No significant changes have been made in the ITR Forms this year as compared to last year’s Forms
• Direction of Powers and functions of Assessing Officer
• Direction of Powers and functions of Assessing Officer
• Authorization the Principal Commissioners of Income Tax
• Authorization the Assistant Commissioner of Income Tax/Deputy Commissioner of Income Tax
• Faceless Appeal (Amendment) Scheme, 2021
• National Faceless Assessment Centre
• Income-tax (Eighth Amendment) Rules, 2021
• The Avoidance of Double Taxation and The Prevention of Fiscal Evasion
• The Avoidance of Double Taxation and The Prevention of Fiscal Evasion
• Income-tax (9thAmendment) Rules, 2021
• Income Tax (10th Amendment) Rules, 2021
• Central Government has specified the sovereign wealth fund
• Central Government has specified the pension fund, the Canada Pension Plan Investment Board
• Central Government has specified the pension fund, the Canada Pension Plan Investment Board Private Holdings
• “Maa Umiya Temple managed by Vishv Umiya Foundation at Jaspur to be a place of artistic
• Income Tax (11th Amendment) Rules, 2021
• completion of any action, referred to in clause (a) of sub-section (1) of section 3 of the said Act, relates to the passing of any order for assessment or reassessment under the Income Tax Act,
• Amendments in the notification number 85/2020
• Income Tax (12th Amendment) Rules, 2021
• Income Tax (13th Amendment) Rules, 2021
• Income Tax (14th Amendment) Rules, 2021
• Notified pension fund as the Caisse de dépôt et placement du Québec
• Notified pension fund as ‘CDPQ Infrastructures Asia III Inc’.
• Notified pension fund as ‘Ivanhoe Logistics India Inc.’
• Notified pension fund as ‘Ivanhoe Logistics India Inc.’ under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10
• CBDT notified Godrej Agrovet Limited – Oil Palm Extension Project under section 35CCC of the Income-tax Act,1961
• CBDT notified ‘Godrej Agrovet Limited Animal Feed Extension Project‘ under section 35CCC of the Income-tax Act,1961
• CBDT notified ‘ Godrej Agrovet Limited – Agricultural Inputs Extension Project‘ under section 35CCC of the Income-tax Act,1961
• Income tax (15th Amendment) Rules, 2021
• sovereign wealth fund, the Bricklayers Investment Pte. Ltd. as the specified person
• Anahera Investment Pte. Ltd. as the specified person for the purposes of the said clause in respect of the investment made by it in India
• sovereign wealth fund, the Dagenham Investment Pte. Ltd., as the specified person
• sovereign wealth fund, Stretford End Investment Pte. Ltd. as the specified person
• sovereign wealth fund, the Chiswick Investment Pte. Ltd. as the specified person
• Obtaining the PAN or AADHAAR of the patient and the payer and the relationship between the patient and the payee from 01.04.2021 to 31.05.2021
• Corrigendum for Notification No. 54/2021 - “Stretford Investment Pte. Ltd.” Would be read as “Stretford End Investment Pte. Ltd.”
• Corrigendum for Notification No. 35/2021
• Corrigendum for Notification No. 56/2021
• Guwahati as the Special Court for the States of Assam for the purpose of Black Money and Imposition of Tax Act, 2015.
• West Tripura as the Special Court for the State of Tripura for the purposes of section 84 of the Black Money and Imposition of Tax Act, 2015.
• CDC Group Plc., as the specified person
• Ministry of Economy and Finance (of the Republic of Korea), as the specified person.
• Public Sector Pension Investment Board, as the specified person
• Government Employees Superannuation Board, as the specified person
• OMERS Administration Corporation, as the specified person
• Notification related to the pension fund
• Computation of Fair Market Value of Capital Assets
• Extension of timelines related to certain compliances by the Taxpayers under the Income-tax Act 1961
• Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
• Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act, 1961 (the Act)
• Special Court in the Karnataka under Section 280A(1)
• Special Court in the Goa under Section 280A(1)
• Special Court in the Manipur under Section 280A(1)
• Tax Exemption to ‘Chandigarh Pollution Control Committee’
• Madhya Pradesh Pollution Control Board
• Tax Exemption to Gujarat State Aids Control Society
• Clarification regarding Section 36(1)(xvii) of the Income-tax Act, 1961 inserted vide Finance Act, 2015
• Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961
• Approve of 'Pimpri Chinchwad Education Trust'
• E-Settlement Scheme, 2021
• School Employees Retirement System of Ohio
• Section 10(46) exemption to 'Assam Building and Other Construction Workers Welfare Board'
• Income-tax (32nd Amendment), Rules, 2021
• Section 10(46) exemption to Haryana State Legal Services Authority
• Guidelines under section 194-O, section 194Q, and sub-section 206C of the Income-tax Act, 1961
• Section 80C deduction eligible on LIC Jeevan Akshay-VII Plan
• Protocol amending DTAA with the Kyrgyz Republic
• Income Tax (33rd Amendment) Rules, 2021
• E-Verification Scheme to deal with a mismatch of taxpayer's info. reported by reporting entities