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CBDT Notifies New IT Rule 16D/ Form 56F for Claiming Section 10AA Deduction

CBDT amends IT rules retrospectively from July 2021, inserts Rule 16D and Form 56F for claiming deduction under Section 10AA, to streamline process of availing SEZ deduction.
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Significant Beneficial Ownership: ICAI Enhancing Corporate Awareness on Section 90 of CA 2013

Explore ICAI Advisory for Members to strictly comply with Section 90 of the Companies Act, 2013 and Rules on Significant Beneficial Ownership, in line with MCA's efforts to promote …
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Updated ICAI Manual on Concurrent Audit of Banks (2023 Edition)

Explore ICAI's updated Manual on Concurrent Audit of Banks (2023 edition) for comprehensive guidance on auditing practices, checklists, and critical banking aspects.
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PAN Requirement Relaxed for Non-residents/Foreign Companies dealing with IFSC Banking Units

The CBDT has issued new rules relaxing PAN requirements for non-resident and foreign companies transacting with IFSC banking units in India. Key changes explained.
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Summary of GOI Notifications on Quarterly Changes in Interest Rates of Small Saving Schemes

Summary of Quarterly Changes in Interest Rates of Small Saving Schemes (KVP, MIS, NSC, PPF, RD, SB, SCSS, SSAS and Term Deposits) from FY 2016-17 to Q3 of FY …
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Advance Ruling Clarifies GST Provisions for Price Revision of Pre-GST Contracts

Advance ruling by Telangana authority clarifies time of supply and invoice issuance under CGST Act for post-GST price revision of contracts entered prior to GST transition.
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ICAI Handbook on Compliances by Small Companies

The ICAI handbook guides small companies on provisions & exemptions under Companies Act 2013. It simplifies compliance for transparent operations & growth.
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Revised ICAI Membership/ COP Fee (FY 2023-24): Last Date 31/10/2023

Explore ICAI announcement on Annual Membership/ COP Fee payable by Members for FY 2023-24 latest by extended deadline pf 31/10/2023.
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New IT Rule 21AHA for Opting Concessional Tax Regime by Cooperative Societies

CBDT notifies new IT Rule 21AHA for cooperative societies to opt for 15% concessional tax rate u/s 115BAE and specifies eligibility, procedure to exercise option, and conditions.
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Interest Rates on Small Savings Schemes Increased: Q3 of FY 2023-24

The Government revised interest rates for small saving schemes in Q3 FY 2023-24 (Oct-Dec 2023). Notably, 5 Year Recurring Deposits will now earn 6.7% p.a., up from the previous …
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