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CBDT’s Revised Guidelines on Compounding of Offences under Income Tax Act, 1961

CBDT has issued revised Guidelines on Compounding of Offences under the Income Tax Act, 1961, in supersession of the earlier Guidelines on the subject issued in 2019, to simplify …
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Small Companies Thresholds further increased by MCA (Paid-up Capital/ Turnover)

As part of the ‘ease of doing business’ initiative, MCA has revised/increased the ‘paid-up capital’ and ‘turnover’ thresholds applicable in the case of ‘small companies’ under the Companies Act, …
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CBDT Guidelines/ FAQs on TDS u/s 194R on Provision of Benefits/ Perquisites

To help stakeholders who are experiencing problems with TDS under Section 194R(2) on the provision of Benefits/Perquisites, CBDT has released guidelines and frequently asked questions (FAQs). With regard to …
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CBIC guidelines on filing/revision of GST TRAN-1/TRAN-2: GST Circular 180/12/2022

CBIC has issued guidelines for aggrieved registered persons (taxpayers/assessees) in relation to filing/revision of GST TRAN-1/TRAN-2 to claim transitional credit, vide GST Circular 180/12/2022, in light of the Orders …
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Completion of Age of 60/ 80 for Senior/ Very Senior Citizen Status Benefit under Income Tax

CBDT clarifies the issue related to the determination of the status of individual taxpayers as “senior citizens” or “very senior citizens” based on the completion of their age of …
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Guidelines on Prosecution (arrest/bail) under CGST: CBIC Investigation Instructions 04/2022-23

The CBIC has issued guidelines/instructions on arrest and bail for offences punishable under the CGST Act, 2017, vide GST Investigation Instruction No. 04/2022-23. All field formations must follow these …
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ICAI forms ‘Institute of Social Auditors of India (ISAI)’, an SRO

Council of the ICAI has approved formation of a ‘Self Regulatory Organisation (SRO)’ to be named as the ‘Institute of Social Auditors of India (ISAI)’ for the purpose of …
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New Rule 25B on ‘Physical verification of Registered Office of Company’: MCA

MCA notifies new Companies Incorporation Rule 25B on ROC’s ‘Physical Verification of the Registered Office of Company’ and report thereon, followed by requisite notice and name removal action, where …
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IT Rule 128(9) Amended: Form 67 FTC Claims Timeline Relaxed (Belated/ Updated ITR)

CBDT modifies IT Rule 128(9) to provide significant relief to Indian taxpayers regarding Foreign Tax Credit (FTC) claims by extending the deadline for filing Statement in Form No. 67. …
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CBIC Guidelines/ Instructions on Arrest/ Bail for Offences under CGST Act

CBIC prescribed guidelines/ instructions/ clarifications regarding arrests/ bails relating to offences punishable under the CGST Act, 2017.
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