| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Corporate insolvency overhaul; IBBI plans to allow part sale of assets or business under resolution process |
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| INCOME TAX : NEWS YOU CAN USE - IBBI amends rules, creditors may get power to remove liquidator under IBC |
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| INCOME TAX : NEWS YOU CAN USE - CBDT : Buyer to deduct TDS on peer-to-peer VDA transactions, clarifies CBDT |
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| INCOME TAX : NEWS YOU CAN USE - IRS officer Nitin Gupta appointed new CBDT chairman |
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| INCOME TAX : NEWS YOU CAN USE - Transactions to paper trail; CBDT clears the air on TDS levy on cryptos |
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| INCOME TAX : STATUTES - Guidelines for Removal of Difficulties under Sub-Section (2) of Section 194R of the Income Tax Act, 1961—Circular No. 12 of 2022, dtd. 16-6-2022 [F. No. 370142/27/2022-TPL] |
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| INCOME TAX : STATUTES - Guidelines for Removal of Difficulties under Sub-Section (6) of Section 194S of the Income Tax Act, 1961—Circular No. 13 of 2022, dtd. 22-6-2022 [F. No. 370142/29/2022-TPL (Part-I)] |
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| INCOME TAX : STATUTES - Order Under Section 119 of the Income Tax Act, 1961 (the Act) in Relation to Tax Deduction at Source Under Section 194S of the Act for Transactions Other Than Those Taking Place on or Through an Exchange—Circular no. 14 of 2022, dtd. 28-6-2022 [F. No. 370142/29/2022-TPL (Part 1)] |
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| INCOME TAX : STATUTES - Section 48—Cost Inflation Index—Cost Inflation Index for Year 2022-23, Notified—Notification No. 62/2022, dtd. 14-6-2022 [F. No. 370142/20/2022-TPL] |
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| INCOME TAX : STATUTES - Section 47(viiaf)—Exemption from Capital Gains—Transfer Among Public Sector Companies—Notification No. 63/2022, dtd. 15-6-2022 [F. No. 370142/ 21/2022-TPL(Part 3)] |
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| INCOME TAX : STATUTES - Section 197A—Exemption from Deduction of Tax—No TDS Under Section 194-I—Payment in the Nature of Lease Rent or Supplemental Lease Rent made by any Person to Unit located in International Financial Services Center for Lease of an Aircraft—Notification No. 65/2022, dtd. 16-6-2022 [F. No. 275/30/2019-IT(B)] |
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| INCOME TAX : STATUTES - Revised Instruction for Constitution and Functioning of Local Committees to Deal with Taxpayers’ Grievances due to High-Pitched Scrutiny Assessment—Press Release, dtd. 16-6-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in J&K and Delhi—Press Release, dtd. 17-6-2022 |
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| INCOME TAX : STATUTES - Net Direct Tax Collections for the Financial Year 2022-23 have grown at over 45%—Press Release, dtd. 17-6-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 20-6-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Rajasthan and Mumbai—Press Release, dtd. 21-6-2022 |
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| INCOME TAX : STATUTES - Income Tax (Seventeenth Amendment), Rules, 2022—Amendment of Rule 21AI, 21AJ and 21AJA—Insertion of Rule 21AIA—Substitution of Form No. 10-IG—Notification No. 64/2022, dtd.16-6-2022 [F. No. 370142/24/2022-TPL] |
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| INCOME TAX : STATUTES - Income Tax (18th Amendment) Rules, 2022—Amendment of Rule 10TD(3B)—Notification No. 66/2022, dtd. 17-6-2022 [F. No. 370142/26/2022-TPL] |
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| INCOME TAX : STATUTES - Income Tax (19th Amendment) Rules, 2022—Amendment in Rule 30, 31 and 31A—Insertion of Form No. 16E and 26QE—Amendment of Form No. 26Q—Substitution of Form No. 26QB to 26QD—Notification No. 67/2022, dtd. 21-6-2022 [F. No. 370142/23/2022-TPL] |
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| INCOME TAX : STATUTES - Format, Procedure and Guidelines for Submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT)—Notification No. 2 of 2022, dtd. 24-6-2022 [DGIT(S)/ADG(S)-2/STT Filing/2022] |
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| INCOME TAX : ARTICLES - Deduction of Tax on Benefit or Perquisite in Respect of Business or Profession —CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Whether AO Can Treat Return as Invalid Under Section 139(9) due to Mismatch Between the Figure of Income Shown in the Return and Form 26AS?—AKHILESH KUMAR SAH |
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| INCOME TAX : ARTICLES - Applicability of Time Limit for Passing Order Under Section 201 In Case of Non-Residents Payee—CA. NISHA BHANDARI |
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| INCOME TAX : CASE LAW DIGESTS - Ajit Lalwani v. ACIT (TDS) (2022) 186 TR (A) 100 (Ind-Trib) : 2021 TaxPub(DT) 5745 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashaba Rajendrasinh Zala v. CIT (2022) 186 TR (A) 95 (Rjk-Trib) : 2021 TaxPub(DT) 5656 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asif Khaleel (Individual) v. ITO (2022) 186 TR (A) 93 (Bang 'C'-Trib) : 2020 TaxPub(DT) 5024 (Bang 'C'-Trib) : (2021) 85 ITR (Trib) 26 (Bang 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Associated Business Group, C/o Harjot Singh Anand v. ITO (2022) 186 TR (A) 95 (Del-Trib) : 2021 TaxPub(DT) 5659 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ashok Radhakishen Mehra (2022) 186 TR (A) 92 (Mum-Trib) : 2021 TaxPub(DT) 1076 (Mum-Trib) : (2021) 188 ITD 663 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Perlo Telecommunication & Electronic Components India (P) Ltd. (2022) 186 TR (A) 98 (Mad-HC) : 2021 TaxPub(DT) 5677 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gayatri Projects Ltd. (2022) 186 TR (A) 97 (Hyd-Trib) : 2021 TaxPub(DT) 4737 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Anil Kumar Soni (2022) 186 TR (A) 99 (Ind-Trib) : 2021 TaxPub(DT) 5748 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Dipakkumar S. Mehta & Ors. (2022) 186 TR (A) 97 (Surat-Trib) : 2021 TaxPub(DT) 5684 (Surat-Trib) : (2021) 91 ITR (Trib) 634 (Surat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manas Sewa Samiti v. Addl. CIT (2022) 186 TR (A) 91 (All-HC) : 2021 TaxPub(DT) 5721 (All-HC) : (2021) 439 ITR 79 (All) : (2022) 284 Taxman 418 (All) |
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| INCOME TAX : CASE LAW DIGESTS - Manjunatheshwara Credit Co-operative Society Ltd v ITO (2022) 186 TR (A) 96 (Bang-Trib) : 2021 TaxPub(DT) 5608 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. India Medtronic (P) Ltd. (2022) 186 TR (A) 92 (Bom-HC) : 2021 TaxPub(DT) 5674 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Tralochan Singh v. ITO (2022) 186 TR (A) 98 (Asr-Trib) : 2021 TaxPub(DT) 4996 (Amr-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Govt announces extension of GST compensation cess levy till March 2026 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST Council clears proposal to remove tax exemptions on some items |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST Council likely to consider changes in monthly tax payment form |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST panel to submit interim report on exempted items, may prune list |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Puducherry and Punjab have the highest GST revenue shortfall, shows data |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 73/2017-Central Tax, dated 29th December, 2017—Notification No. 07/2022-Central Tax, dtd. 26-5-2022 [F. No. CBIC-20006/8/2022-GST] |
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| CORPORATE LAWS & GST : STATUTES - Certain Class of Registered Persons who were required to Furnish Statement in FORM GSTR-8—Rate of Interest per Annum to be ‘Nil’-Regarding—Notification No. 08/2022–Central Tax, dtd. 7-6-2022 [F. No. CBIC- 20006/ 26/2021-GST] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Removal of Names of Companies From the Register of Companies) Amendment Rules, 2022—Amendment in Rule 4; Substitution of Form Nos. STK 1, STK-5 and STK-5A—Notification G.S.R. 436(E), dtd. 9-6-2022 [F.No.1/28/2013-CL-V (PART)] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2022—Amendment in Rule 6—Notification G.S.R. 439 (E), dtd. 10-6-2022 [F. No. 8/4/2018-CL-I-PART I] |
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| CORPORATE LAWS & GST : STATUTES - National Financial Reporting Authority Amendment Rules, 2022—G.S.R. 456(E), dtd. 17-6-2022 [F. No. 7/14/2021-CL-I] |
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| CORPORATE LAWS & GST : STATUTES - Surrender of Certificate of Registration of Principal Mutual Fund (PMF)—Press Release No. 19/2022, dtd. 2-6-2022 |
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| CORPORATE LAWS & GST : STATUTES - Caution to Investors Against Dealing with Unregulated Platforms Offering Algorithmic Trading—Press Release No. 20/2022, dtd 10-6-2022 |
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| CORPORATE LAWS & GST : ARTICLES - Validity of Tax Collected During Search—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Disclosure Requirement in Financial Statements for Crypto Currencies held by Companies—V.N. DAMODAR |
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