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Articles

Income Tax

5,432 articles

  1. 07 May 2021
    CBDT amends Income Tax Notification No. 16/2015 dated 16.02.2015

    CBDT amends vide Notification No. 16/2015 dated 16.02.2015 which CBDT notified ‘ Godrej Agrovet Limited – Agricultural Inputs Extension Project‘ under section 35CCC of the Income-tax Act,1961 (43 of 1...

  2. 07 May 2021
    CBDT amends Income Tax Notification No. 15/2015 dated 16.02.2015

    CBDT amends Notification No. 15/2015 dated 16.02.2015 vide which CBDT notified ‘Godrej Agrovet Limited Animal Feed Extension Project‘ under section 35CCC of the Income-tax Act,1961 (43 of 1961) read w...

  3. 07 May 2021
    CBDT amends Income Tax Notification No. 14/2015 dated 16.02.2015

    CBDT amends Notification No. 14/2015 dated 16.02.2015 vide which CBDT notified Godrej Agrovet Limited – Oil Palm Extension Project under section 35CCC of the Income-tax Act,1961 (43 of 1961) read with...

  4. 07 May 2021
    CBDT notifies ‘Chiswick Investment Pte. Ltd.’ as sovereign wealth fund

    under sub-clause (vi) of clause (b) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 vide Notification No. 55/2021 -Income Tax Dated: 5th May 2021. MINISTRY OF FINANCE (...

  5. 07 May 2021
    CBDT notifies ‘Stretford Investment Pte. Ltd.’ as sovereign wealth fund

    under sub-clause (vi) of clause (b) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 vide Notification No. 54/2021 -Income Tax Dated: 5th May 2021. MINISTRY OF FINANCE (...

  6. 07 May 2021
    CBDT notifies ‘Dagenham Investment Pte. Ltd.’ as sovereign wealth fund

    under sub-clause (vi) of clause (b) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 vide Notification No. 53/2021 -Income Tax Dated: 5th May 2021. MINISTRY OF FINANCE (...

  7. 07 May 2021
    CBDT notifies ‘Anahera Investment Pte. Ltd.’ as sovereign wealth fund

    under sub-clause (vi) of clause (b) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 vide Notification No. 52/2021 -Income Tax Dated: 5th May 2021. MINISTRY OF FINANCE (...

  8. 07 May 2021
    CBDT notifies ‘Bricklayers Investment Pte. Ltd.’ as sovereign wealth fund

    under sub-clause (vi) of clause (b) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 vide Notification No. 51/2021 -Income Tax Dated: 5th May 2021. MINISTRY OF FINANCE (...

  9. 07 May 2021
    CBDT notifies rules for LTC Cash Voucher Scheme

    CBDT notifies rules for LTC (Leave Travel Concession) Cash Voucher Scheme [Section 10(5)] vide which LTC Exemption of Rs. 36000 per family member For FY 2020-21 available to Employees of Both Private...

  10. 06 May 2021
    Govt notifies ‘CDPQ Fixed Income XI Inc.’ as pension fund | Section 10(23EE)

    CBDT notifies pension fund, namely, ‘Ivanhoe Logistics India Inc.’ under sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 in respect of the...

  11. 06 May 2021
    Govt notifies ‘Ivanhoe Logistics India Inc.’ as pension fund | Section 10(23EE)

    CBDT notifies pension fund, namely, ‘Ivanhoe Logistics India Inc.’ under sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 in respect of the...

  12. 06 May 2021
    Govt notifies ‘CDPQ Infrastructures Asia III Inc.’ as pension fund | Section 10(23EE)

    CBDT notifies pension fund, namely, ‘CDPQ Infrastructures Asia III Inc’. under sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 in respect...

  13. 06 May 2021
    Govt notifies ‘Caisse de dépôt et placement du Québec’ as pension fund | Section 10(23EE)

    CBDT notifies pension fund, namely, the Caisse de dépôt et placement du Québec under sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 in re...

  14. 05 May 2021
    CBDT notifies amendment in rule 114AAB and Form No. 49BA

    Rule 114AAB specifies the Class or classes of person to whom provisions of section 139A shall not apply. CBDT has not amended Rule 114AAB and Form No. 49BA vide Notification No. 42/2021 dated 4th May,...

  15. 04 May 2021
    Rule 11UD Thresholds for the purposes of significant economic presence

    CBDT notifies new Income Tax Rule 11UD. Thresholds for the purposes of significant economic presence vide Notification No. 41/2021 – Income Tax, Dated 3rd May, 2021. MINISTRY OF FINANCE (Department of...

  16. 04 May 2021
    SFT for Mutual Fund Transactions – Format, Procedure & Guideline

    Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund Transactions by Registrar and Share Transfer Agent – Notification No. 4 of 2021-Income Tax-...

  17. 04 May 2021
    SFT for Depository Transactions – Format, Procedure & Guideline

    Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Depository Transactions-Notification No. 3 of 2021-DGIT Dated: 30th April, 2021 Also Read – Format, Pro...

  18. 03 May 2021
    Govt extends timelines of certain Income Tax compliances (Read Circular)

    Govt extends timelines of certain compliances vide Circular No.8/2021 dated 30.04.2021, to mitigate the difficulties faced by taxpayers due to ongoing COVID-19 pandemic. Also Read Relevant Press Relea...

  19. 03 May 2021
    CBDT notifies Income Tax rule 44DA & FORM No. 34BB

    CBDT notifies vide Notification No. 40/2021 dated 30th April 2021 Income Tax rule 44DA and FORM No. 34BB for Exercise of option to withdraw pending application under sub-section (1) of section 245M of...

  20. 03 May 2021
    Government extends timelines of certain Income Tax compliances

    Government extends timelines of certain compliances in light of the severe pandemic In view of the adverse circumstances arising due to the severe Covid-19 pandemic and also in view of the several req...


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