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Income Tax Notification & Circulars


Notification No. 78/2021 [F.No.300196/5/2018-ITA-I] / SO 2774(E)

 Notification No#78/2021     09 July 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 9th July 2021 S.O. 2774(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the p..

Posted in Income Tax

Income tax Amendment (19th Amendment), Rules, 2021

 Notification No#77/2021     07 July 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION  New Delhi, the 7th July, 2021 INCOME-TAX G.S.R. 472(E).— In exercise of the powers conferred by proviso to section 50 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Centr..

Posted in Income Tax

Income tax (18th Amendment), Rules, 2021

 Notification No#76/2021     02 July 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 2nd July, 2021 G.S.R. 470(E).—In exercise of the powers conferred by section 48 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereb..

Posted in Income Tax

Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax act, 1961

 Notification No#14/2021     02 July 2021

F. No.370142/22/2021-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Circular No. 14 of 2021 Dated: 02nd July, 2021 Sub.: Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961 - reg. F..

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Guidelines under section 194Q of the Income-tax Act, 1961

 Notification No#13/2021     30 June 2021

F. No. 370142/26/2021-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Dated: 30th June, 2021 Sub.: Guidelines under section 1940 of the Income-tax Act, 1961 - reg. Finance Act, 2021 inserted a new section 194Q in the Income-tax Act 1961 (h..

Posted in Income Tax

Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic

 Notification No#12/2021     25 June 2021

F. NO.225/49/2021·IT A·II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi. Dated 25th June, 2021 Subject: Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic&mid..

Posted in Income Tax

Notification No. 74/2021 [F. No. 370142/35/2020-TPL] / SO 2580(E)

 Notification No#74/2021     25 June 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th June, 2021 S.O. 2580(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, ..

Posted in Income Tax

Notification No. 75/2021 [F.No.IT(A)/01/2020-TPL] / SO 2581(E)

 Notification No#75/2021     25 June 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 25th June, 2021 S.O. 2581(E).—In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the follow..

Posted in Income Tax

Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961

 Notification No#11/2021     21 June 2021

F. No. 370133/7/2021-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Dated: 21st June, 2021 Sub.: Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961- reg. Finance Act, 2021 inserted two new..

Posted in Income Tax

Notification No. 73/2021 [F.No.370142/10/2021-TPL] / SO 2336(E)

 Notification No#73/2021     15 June 2021

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 15th June, 2021 INCOME-TAX S.O. 2336(E).In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central Government ..

Posted in Income Tax