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Income Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule ...


Income Tax Twelfth Amendment 2023: New Exemptions for Non-Residents and Updated Reporting Requirements.

July 26, 2023

Notifications     Income Tax

Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding Exemption from obtaining PAN u/s 139 for non-residets having income from specified funds, and (iii) Amends Form 10CCF with regard to reporting u/s 80LA - Notification

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