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1. Thresholds for the purposes of significant economic presence - Rule 11UD of the Income-tax Rules, 1962 w.e.f. 1.4.2022

2. Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification

3. This notification specifies that Form 3CEDA (Application for rollback of an Advance Pricing Agreement) and Form 3C-O (Application form for approval under sub-section (1)...

4. This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

5. This trade circular clarifies various issues related to taxability and valuation of supply of services involving corporate guarantees provided between related persons....

6. Method of communication of notice - The High Court examined the provisions of Section 282(1) of the Income Tax Act, 1961 and Rule 127(1) of the Income Tax Rules, 1962...

7. Interest u/s 234B - The term “assessed tax” has been defined in Explanation-1 of Section 234B (1). As per said Explanation-1 “assessed tax” means the tax on the total...

8. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

9. Special Economic Zones (2nd Amendment) Rules, 2018 - Sub-Contracting - Rule 41 amended.

10. Special Economic Zones (Amendment) Rules, 2018 - SEZ Rules has been amended substantially

11. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

12. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

13. Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

14. Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

15. Income –tax (25th Amendment) Rules, 2017 - Amends Rule 127