Easy Office
LCI Learning

Income Tax Notification & Circulars


Special Cash Package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the Block 2018-2021 -Clarification reg

 Notification No#F. No. 12(2)/2020-EII(A)     04 November 2020

F. No. 12(2)/2020-EII(A) Government of India Ministry of Finance Department of Expenditure E.II(A) Branch North Block, New Delhi 4th November, 2020 Office Memorandum Sub: Special Cash Package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the..

Posted in Income Tax

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

 Notification No#19/2020     03 November 2020

F.No.197/13S/2020-IT A-I  Government ofIndia  Ministry of Finance  Department of Revenue  Central Board of Direct Taxes  New Delhi, the 3rd November, 2020  Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB f..

Posted in Income Tax

Notification No. 89/2020 [F. No. 370133/16/2020-TPL] / SO 3952(E)

 Notification No#89/2020     02 November 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 2nd November, 2020 (INCOME-TAX) S.O. 3952(E).—In exercise of powers conferred by sub-clause (vi) of clause (b) of the Explanation to clause (23FE) of section 10 of the Income-tax Act..

Posted in Income Tax

Notification No. 88/2020 [F. No. 370142/35/2020-TPL] / SO 3906(E)

 Notification No#88/2020     29 October 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th October, 2020 TAXATION AND OTHER LAWS S.O. 3906(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxatio..

Posted in Income Tax

Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020

 Notification No#18/2020     28 October 2020

Circular No. 18 / 2020  F.No. IT(A)/1I2020-TPL  Government of India  Ministry of Finance  Department of Revenue  Central Board of Direct Taxes Dated: 28th October, 2020  Subject: Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 - reg...

Posted in Income Tax

Notification No. 86/2020 [F. No. 285/09/2018-IT(Inv.V) CBDT] / SO 3854(E)

 Notification No#86/2020     28 October 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION New Delhi, the 28th October, 2020 S.O. 3854(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of ..

Posted in Income Tax

Equalisation Levy (Amendment) Rules, 2020

 Notification No#87/2020     28 October 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th October, 2020 EQUALISATION LEVY S.O. 3865(E).—In exercise of the powers conferred by sub-section (1) and sub-section (2) of Section 179 of the Finance Act, 2016 ..

Posted in Income Tax

Notification No. 85/2020 [F. No. IT(A)/1/2020-TPL] / SO 3847(E)

 Notification No#85/2020     27 October 2020

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th October, 2020 S.O. 3847(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 notifies that the,– (a) 31s..

Posted in Income Tax

Income-tax (23rd Amendment) Rules, 2020

 Notification No#84/2020     22 October 2020

MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) NOTIFICATION New Delhi, the 22nd October, 2020. G.S.R. 664(E).—In exercise of the powers conferred by sub-section (1) of section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Dir..

Posted in Income Tax

Notification No. 83/2020 [F.No.500/1/2014-APA-II] / SO 3660(E)

 Notification No#83/2020     19 October 2020

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 19th October, 2020 [INCOME-TAX] S.O. 3660 (E) .—In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred t..

Posted in Income Tax