CBDT Extends Transfer Pricing Safe Harbour Rules up to AY 2023-24
The CBDT has extended the applicability of I-T 10TD(1) and (2A) relating to Transfer Pricing Safe Harbour Rules up to AY 2023-24.
Tag: Amendment Rules
New I-T Rule 6ABBB (Form 3AF) for Amortisation of External Preliminary Expenditure u/s 35D: CBDT Notification
CBDT notifies new I-T Rule 6ABBB and prescribes e-filing of statement in Form 3AF for amortisation of external preliminary expenses incurred u/s 35D, vide Notification 54/2023.
Aadhaar Authentication Based GST Registrations in Gujarat & Puducherry
CBIC extends pilot project of risk/biometric based Aadhaar Authentication for new GST Registration Applicants to UT of Puducherry, similar to Gujarat State.
Amendment in I-T Rule 11UAC: Relocation of Funds & Movable Property to IFSC
Explore the advantages of relocating funds to IFSC under CBDT's new amendment. Learn how this expansion benefits investors and fund management entities.
I-T Exemption Rules Amended for Certain Investments by Non-residents
Understand the CBDT's amendment in I-T rules regarding tax exemptions to non-residents for investments in certain financial instruments and specified funds.
CBDT Amends IT Rules 2BB, 3, 5 and Inserts New IT Rule 21AGA
CBDT amends IT Rules 2BB, 3, 5 and inserts new IT Rule 21AGA along with Form 10-IEA, vide Notification 43/2023, with the goal of providing clarity and guidelines regarding …
MCA Notifies Due Date for Form CSR-2 Filing (FY 2022-23)
Learn about the MCA notification on revised timeline or extended due date for filing Form CSR-2 for FY 2022-23 and fulfill your CSR reporting obligations with the ROC.
IT Rules 46/46A, Form 35 Amended: Appeal before JCIT Enabled
CBDT amends Rules 46 & 46A, including establishment of the Joint Commissioner (Appeals) to provide taxpayers with an improved appeals mechanism, vide Notification 32/2023.
IT Rule 11AA Amended: Effective Date of 80G Provisional Registration
Learn about the recent amendment to Rule 11AA of Income Tax Rules, 1962, impacting the effective date of provisional approval under Section 80G for charitable donations and its implications …
CBDT Amends IT Rule 11UAC: Strategic Disinvestment Exclusion from Section 56(2)(x)
CBDT has amended Income Tax Rule 11UAC to further expanded the scope of non-applicability of provisions of section 56(2)(x) in the cases of strategic disinvestments, applicable from AY 2023-24.