TDS Exemption on Dividends for IFSC Units in Aircraft Leasing: CBDT Notification
CBDT has issued Notification 52/2023 on TDS exemption for IFSC units engaged in aircraft leasing, subject to compliance with prescribed procedure.
Tag: Notifications
Extension of Deadlines for GST Amnesty Schemes till 31st August 2023
The deadline for the late filing of returns under GST amnesty scheme has been extended by the CBIC from June 30 to august 31, 2023.
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.
Karnataka Karasamadhana Scheme, 2023: Resolve Pre-GST Tax Disputes
The Karasamadhana Scheme was introduced on February 17, 2023, to help taxpayers resolve old tax disputes from before the Goods and Services Tax (GST) was introduced. This scheme aims …
GSTN under PMLA (ED/FIU) Purview to Combat Money Laundering
Discover how the inclusion of GSTN under the PMLA strengthens the fight against money laundering. Explore the implications of data sharing between GSTN, ED and FIU.
CBDT Notifies Price Variation Tolerance Limits for ALP Determination (Transfer Pricing u/s 92C) for AY 2023-24
CBDT notifies tolerance limits for price variation in Arm's Length Price (ALP) determination for transfer pricing u/s 92C for Assessment Year 2023-24.
CBIC Extends GSTR-3B (May 2023) Due Date for Gujarat Taxpayers
CBIC extends GSTR-3B (May 2023) due date for taxpayers in certain districts of Gujarat (Kutch, Jamnagar, Morbi, Patan and Banaskantha), vide Central Tax Notification 17/2023.
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 …
e-Advance Rulings Scheme, 2023: Incorporation of ‘Majority Rule’
Discover how the incorporation of 'majority rule' by the e-advance rulings (Amendment) Scheme, 2023 ensures fair decisions in cases of differing opinions among the Board Members.