The Central Board of Direct Taxes (CBDT) vide its Notification No 57/2022 [G.S.R. 404(E)] dated 31st May 2022 notifies the form and manner of filing an appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under section 245W(1). MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF
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)
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
The Central Board of Direct Taxes (CBDT) vide its Notification No 53/2022 [G.S.R. 346(E)] dated 10th May 2022 notifies the amendment in the rule with respect to having/applying for Permanent Account Number w.e.f 26th of May 2022. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 10th May 2022 G.S.R. 346(E).––In exercise of
The Central Board of Direct Taxes (CBDT) vide its Notification No 49/2022 [G.S.R. 339(E)] dated 5th May 2022 amends the rules with respect to filing of application for obtaining advance ruling under Income Tax Act, 1961. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th May, 2022 G.S.R.