Quoting permanent account number or Aadhaar number at the time of entering into specified transactions like deposit of cash, withdrawal of cash and opening of a current account or cash credit account with certain institutions will not apply to the Central Government, the State Government or the Consular Office
Notifies ‘Andhra Pradesh Pollution Control Board’ for exemption under Section 10(46) of the Income Tax Act, 1961
Designates all Chief Judicial Magistrate Courts of the State of Chhattisgarh as Special Courts for the purposes of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
VIL Note on FEMA Notification No.GSR 646, dated 22nd August, 2022
Income-tax (Twenty Eighth Amendment) Rules, 2022 - Amendment to Rule 17CB - Rule 17CB will become applicable to fund or institution or trust or any university or other educational institution or any hospital or other medical institution registered U/s 10(23C) along with “trust or institutions” registered U/s 12AA or 12AB of the Act
Income-tax (27th Amendment) Rules, 2022 - Amendment to Rule 128
Provisions of sub-section (1G) of section 206C of the Act shall not apply to a person (buyer) who is a non-resident and who does not have a permanent establishment in India
Income-tax (26th Amendment) Rules, 2022 - Insertion of Rule 40G & amendment to Rule 41
Specifies the pension fund CPPIB India Private Holdings Inc. for exemption under Section 10(23FE)
Income-tax (25th Amendment) Rules, 2022 - Amendment to Rule 17 & FORM - 10
Notifies ‘INQ Holding LLC’ for exemption under Section 10(23FE) and audit report to be filed by Sovereign Wealth Fund
Income-tax (24th Amendment) Rules, 2022 - Insertion of Rule 17AA
Notifies sovereign wealth fund, ‘Qatar Holding LLC’ for exemption under Section 10(23FE)
Notifies Form No. A to be furnished by individual claiming tax exemptions towards COVID-19 treatment
Notifies Form No. 1 to be furnished by individual claiming tax exemptions towards COVID-19 treatment
Specifies certain documents to be submit by employee to the employer for the purpose of taxability of amount paid by employer to employee towards COVID-19 treatment
Notifies 'Bullion Depository Receipt with underlying bullion' for exemption under Section 47(viiab)
Income-tax (Twenty Third Amendment) Rules, 2022 - Amendment to Rule 21AK to include 'offshore derivative or over-the-counter derivatives' for the purpose of exemption u/s 10(4E)
Reduction of time limit for verification of Income Tax Return from within 120 days to 30 days of transmitting the data of ITR electronically
Procedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Affairs.