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Income Tax
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No. 39/2023 - Dated: 12-6-2023 - IT
Cost Inflation index for the Finance Year 2023-24 - Seeks to amend Notification No. 44/2017 dated 5th June 2017
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No. 38/2023 - Dated: 12-6-2023 - IT
Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings (Amendment) Scheme, 2023
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No. 37/2023 - Dated: 12-6-2023 - IT
Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023
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No. 36/2023 - Dated: 7-6-2023 - IT
Pension fund, namely, 2743298 Ontario Limited specified for sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of IT ACT.
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No. 35/2023 - Dated: 31-5-2023 - IT
Income-tax (Eighth Amendment) Rules, 2023 - Exemption to buyers of PSU shares during selloff under strategic disinvestment
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No. 34/2023 - Dated: 30-5-2023 - IT
Deduction u/s 80G - Provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made - Income-tax (7th Amendment) Rules, 2023
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No. 33/2023 - Dated: 29-5-2023 - IT
E-Appeals Scheme, 2023
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No. 32/2023 - Dated: 29-5-2023 - IT
Income-tax (Sixth Amendment) Rules, 2023 - Implementation of Changes made by Finance Act, 2023 - First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A)
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No. 31/2023 - Dated: 24-5-2023 - IT
Exemption from income tax - Leave encashment by the employees other than an employee of the Government - Specifies Rs. 25,00,000 as maximum amount received as leave encashment for the purpose of section 10(10AA)
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No. 30/2023 - Dated: 24-5-2023 - IT
Angle Tax - Start-ups Recognized by DPIIT - Provision of section 56(2)(viib) of IT Act 1961, shall not apply to consideration received by a company for issue of shares that exceeds the face value of such shares in the case of Startup, subject to conditions - Supersession Notification No. 13/2019 dated 5th March 2019
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No. 29/2023 - Dated: 24-5-2023 - IT
Angle Tax - Investment in start-ups from 21 countries - Provision U/s 56(2)(viib) of IT Act 1961 shall not apply in respect of Exemption from any consideration for issue of shares that exceeds the face value of such shares, the aggregate consideration received for such shares as exceeds the fair market value of the shares - Central Government notifies class or classes of persons
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No. 28/2023 - Dated: 22-5-2023 - IT
Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 133 inserted - TDS Form 16, certificate amended - various TDS Returns / statements amended - Income-tax (Fifth Amendment) Rules, 2023
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No. 27/2023 - Dated: 16-5-2023 - IT
Scheme namely the Mahila Samman Savings Certificate, 2023 notified u/s 194A(1)(C) of IT Act
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No. 26/2025 - Dated: 10-5-2023 - IT
Exemption from specified income U/s 10(46) - notifies ‘Food Safety and Standards Authority of India’, New Delhi an Authority established by the Ministry of Health and Family Welfare, Government of India
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No. 25/2023 - Dated: 10-5-2023 - IT
Exemption from specified income U/s 10(46) - notifies ‘Pune Metropolitan Region Development Authority’ constituted by the state government of Maharashtra
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No. 24/2023 - Dated: 3-5-2023 - IT
India-Chile DTAA - Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
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No. 23/2023 - Dated: 21-4-2023 - IT
Expenditure on Scientific research u/s 35(1) (iii) of IT Act 1961 - Central Government approves ‘National Institute of Design, Ahmedabad under the category of ‘University, College or Other Institution’ for ‘Scientific Research’.
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No. 22/2023 - Dated: 17-4-2023 - IT
'Maharashtra Electricity Regulatory Commission’ - commission established by the State Government of Maharashtra - Specified income arising to that Commission - Seeks to amend Notification No. 34/2020 dated the 23rd June, 2020
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No. 21/2023 - Dated: 10-4-2023 - IT
Cost Inflation Index as applicable from Financial Year 2017-18 i.e. Assessment Year 2018-219 - Seeks to amend Notification No. 44/2017 dated 5th June, 2017
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No. 20/2023 - Dated: 10-4-2023 - IT
Exemption from specified income U/s 10(46) - notifies Central Board of Secondary Education, Delhi a Board constituted by the Central Government.
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