Can CA be arrested- Section 69 vs. Section 132 of the CGST Act In recent few months this topic of harassment and arrest of CA professionals been a matter of debate and agony amongst the GST practitioners. The provisions for arrests were created to tackle certain situations raised by some unscrupulous tax evaders. These
The Central Board of Direct Taxes (CBDT) vide its Notification No 56/2022 dated 28th May 2022 authorises the Assistant Commissioner of Income Tax / Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi to act as the ‘Prescribed Income-tax Authority’ for the purpose of issuance of notice under sub-section (2) of section 143 of
The Central Board of Direct Taxes (CBDT) vide its Notification No 55/2022 [S.O. 2426(E)] dated 27th May 2022 amends the Notification No 03/2021 dated 12th January 2021 for giving effects of Faceless Penalty (Amendment) Scheme 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th May 2022 (INCOME-TAX)
The Central Board of Direct Taxes (CBDT) vide its Notification No 54/2022 [S.O. 2425(E)] dated 27th May 2022 amends the Faceless Penalty Scheme 2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th May 2022 (INCOME-TAX) S.O. 2425(E).— In exercise of the powers conferred by sub-section (2A) of
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 07/2022 dated 26th May 2022 waives the late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for the delay in filing FORM GSTR-4 Return of Composition Dealer for FY 2021-22. Government of India Ministry of Finance (Department of Revenue)
NO-OBJECTION CERTIFICATE FORMAT (Sample 1) I, ________________(Name of Landlord) S/o ______________ R/o _____________________________here by solemnly confirm and affirm:- 1. I am the legal owner and in possession of property bearing address_____________________________ ______________________________ (Address of proposed office). 2. That I have permitted M/s _______________ (Name of the firm/company), Represented by Mr ___________________(Name of owner),
KNOW YOUR ESI SCHEME The Employees’ State Insurance Scheme is an integrated measure of Social Insurance embodied in the Employees’ State Insurance Act and it is designed to accomplish the task of protecting ‘employees’ as defined in the Employees’ State Insurance Act, 1948 against the impact of incidences of sickness, maternity, disablement and death due
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 06/2022 – Central Tax [G.S.R. 355(E)] dated 17th May 2022 extends the due date for payment of GST under the QRMP scheme till 27th May 2022. NOTIFICATION New Delhi, the 17th May 2022 No. 06/2022–Central Tax G.S.R. 355(E).—In exercise of the powers
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No. 05/2022 – Central Tax [G.S.R. 354(E)] dated 17th May 2022 extends the due date of filing of GSTR-3B for the month of April 2022 till the 24th May 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
The Central Board of Direct Taxes (CBDT) vide its Circular No 10 of 2022 dated 17th May 2022 issues clarification regarding the use of functionality under section 206AB and 206ACC of the Income Tax Act, 1961. 1. Finance Act, 2021 inserted two new sections 206AB and 206CCA in the Income-tax Act 1961 (hereinafter referred to
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