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Articles

Income Tax

5,427 articles

  1. 05 Apr 2021
    CBDT Set up Regional Faceless Assessment Centre (ReFAC)

    F.No 187/3/2020 ITA-1 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (ITA Division) ******* North Block, New Delhi – 110001. Dated the 31st March, 2021 Off...

  2. 05 Apr 2021
    TCS For FY 20-21 End & TCS For FY 21-22 Start- Very Important

    Action Required For TCS On Sale Of Goods For Financial Year 2020-21 Note- TCS was made applicable to those whose FY 19-20 Turnover was Crossing 10 cr 1. In case, you are liable to collect TCS under In...

  3. 05 Apr 2021
    Rule 12 of Income Tax Rules wef 01.04.2021 | ITR | AY 2021-22

    Taxguru Team compiled Rule 12 of Income Tax Rules considering amendment vide Notification No. 21-2021/Income Tax Dated 31st March, 2021 for ready reference of our readers. Changes are Marked in Red Co...

  4. 05 Apr 2021
    Timely release ITR Utilities & Stop sending Panic Messages

    Chartered Accountants Association, Surat has written a letter to Chairman of Central Board of Direct Taxes and demanded for Timely release of Income Tax Return Utilities and Stopping of Panic Messagin...

  5. 05 Apr 2021
    CBDT releases JSON Utility for ITR1 & ITR 4 for AY 21-22

    CBDT has decided to discontinue Excel & Java version of ITR utilities from AY 2021-22 and it has released JSON Utility for ITR1 & ITR 4 for Assessment Year 2021-22. The utility for other ITRs will be...

  6. 05 Apr 2021
    ITR Forms for A.Y. 2021-22 – Who can file which ITR

    ITR Forms for A.Y. 2021-22: ITR-1 (Sahaj) -Resident Individual (Other than ordinarily resident) -Total income Upto Rs. 50 Lacs -Income from salary, one house property, other sources (interest etc.), f...

  7. 05 Apr 2021
    Bank Audit- Advisory on SC Order dated March 23, 2021

    Advisory on Supreme Court Order dated March 23, 2021 regarding Income Recognition and Assets Classification (IRAC) Norms Preamble The honourable Supreme Court had passed following interim order on Sep...

  8. 03 Apr 2021
    CBDT notifies CIT (Appeals) for cases under Black Money Act 2015

    Board’s approval for notification of CIT(Appeals) in cases under Black Money Act, 2015 F.No. 279/Misc./M-44/2018-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Dire...

  9. 03 Apr 2021
    Approval for manual issue of notice u/s 148 without DIN-Reg

    Government of India (Ministry of Finance) Department of Revenue Office of the Pr. Chief Commissioner of Income-Tax, Ground Floor, Aayakar Bhawan, 48, Arera Hills, Bhopal – 462011 Tel No: 0755-2525318,...

  10. 03 Apr 2021
    CBDT authorizes DIT (CPC) & CIT (Exemption), Bengaluru under Rule 2C, 5CA, 11AA & 17A

    CBDT authorizes the Director of Income Tax(Centralized Processing Centre) and Commissioner of Income-Tax (Exemption), Bengaluru vide Notification No. 30/2021-Income Tax Dated 1st April, 2021 under Inc...

  11. 03 Apr 2021
    CBDT notifies Provisions of DTAA between India & Iran

    CBDT notifies Agreement Between The Government Of The Republic Of India And The Government Of The Islamic Republic Of Iran For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion Wit...

  12. 03 Apr 2021
    New reporting requirements in Form 3CD & Revision

    CBDT has vide Notification No. 28/2021-Income Tax inserted new clauses in Form 3CD (Tax Audit Report) and also notified that Tax Audit Report under Rule 6G can be revised if there is payment by Assess...

  13. 03 Apr 2021
    Request for extension of time to file returns of income

    All India Federation of Tax Practitioners made a request to FM for extension of time to file the returns of income U/s. 139(4) of the Income-tax Act 1961 (the Act) due to Unsatisfactory working of inc...

  14. 03 Apr 2021
    ITR Forms for A.Y. 2021-22 – Who can file which ITR

    ITR Forms for A.Y. 2021-22: ITR-1 (Sahaj) -Resident Individual (Other than ordinarily resident) -Total income Upto Rs. 50 Lacs -Income from salary, one house property, other sources (interest etc.), f...

  15. 02 Apr 2021
    CBDT replaces expression National e-Assessment Centre with National Faceless Assessment Centre

    CBDT replaces expression National e-Assessment Centre (NeAC) with National Faceless Assessment Centre (NFAC) vide Notification No. 27/2021-Income Tax Dated 31st March, 2021. MINISTRY OF FINANCE (Depar...

  16. 02 Apr 2021
    Faceless Appeal (Amendment) Scheme, 2021

    CBDT has vide Notification No. 26/2021 In the Faceless Appeal Scheme, 2020 substituted the word ‘National e-Assessment Centre’ with National Faceless Assessment Centre. MINISTRY OF FINANCE (Department...

  17. 02 Apr 2021
    CBDT notifies Prescribed Income-tax Authority’ under Section 143(2) for Returns

    MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 31st March, 2021 Notification No. 25/2021-Income-tax S.O. 1437(E).—In exercise of powers conferred under sub-...

  18. 02 Apr 2021
    CBDT notifies Jurisdiction of PCIT (ReFAC)(VU) & Addl. CIT(ReFAC)(VU)

    MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 31st March, 2021 Notification No. 24/2021-Income-tax S.O. 1436(E).—In exercise of the powers conferred by sub...

  19. 02 Apr 2021
    CBDT notifies Jurisdiction of Income-tax Authorities of ReFACs

    MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 31st March, 2021 Notification No. 23/2021-Income-tax S.O. 1435(E).—In exercise of the powers conferred by sub...

  20. 02 Apr 2021
    Jurisdiction of Income tax Authorities of National Faceless Assessment Centre

    MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 31st March, 2021 Notification No. 22/2021-Income-tax S.O. 1434(E).—In exercise of the powers conferred by sub...


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