Home Highlights February 2023 Year 2023 This

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1. RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the...

2. Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

3. The High Court addressed the validity of a certification issued u/s 197 for FY 2023-24, where a "Nil" withholding tax certificate was sought but a 15% withholding tax...

4. For the purposes of deduction of tax u/s 194LBB, or u/s 194LBC the “rates in force” in relation to an assessment year or financial year shall mean the rate or rates of...

5. Rate of GST - old rates of GST or new rates - ongoing projects construction of which had started before 01.04.2019 - definition of ‘affordable residential apartment’ has...

6. TDS/TCS on non filer at higher rates - FINANCE Bill, 2021

7. Reforms in Tax Rates - tax rates of the major countries of Asia

8. TDS - Rates for deduction of income-tax at source during the financial year (FY) 2023- 24 from certain incomes other than “Salaries”. - now winning amount from online...

9. Cost Inflation index for the Finance Year 2023-24 - the CBDT issued the same CII as 348 for the FY 2023-24 vide notification dated 10.4.2023 - Same has been repeated...

10. This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned in previous GST circulars issued based on GST Council...

11. Discretionary trust liable to pay tax at maximum marginal rate, including highest slab rate of income tax and surcharge applicable to individuals. Section 2(29C)...

12. Finance Bill, 2014 - To Prescribe Basic Rates of Income Tax

13. Inclusion of provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 - additional provisions for allocation of Tariff Rate Quota (TRQ) of Crude Soya...

14. Co-operative Societies - Rate of Income Tax - For normal provision same rate of tax and surcharge as applicable will continue and for computation of tax under sec 115BAD...

15. Availing and utilization of Input Tax Credit - The applicant had initially opted to pay GST at a lower rate without availing full ITC on goods and services used in their...