Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 26-Nov-2023 -- Notification No. 101/2023 [F. No. 300196/34/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community— ‘Maharashtra Council of Homoeopathy, Notified Dated: 24-Nov-2023 26-Nov-2023 -- Notification No. 100/2023 [F. No. 300196/31/2019-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community— Chhattisgarh Rajya Beej Pramanikaran Sanstha, Notified Dated: 24-Nov-2023 21-Nov-2023 -- Corrigendum to Notification No. 4 of 2021 - Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund Transactions by Registrar & Share Transfer Agent Dated: 15-Nov-2023 21-Nov-2023 -- Corrigendum to Notification No. 3 of 2021 - Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Depository Transactions Dated: 15-Nov-2023 08-Nov-2023 -- Notification No. 98/2023 [F. No. 300196/8/2018-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Press Council of India, Notified Dated: 06-Nov-2023 08-Nov-2023 -- Notification No. 97/2023 [F. No. 196/25/2021-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community— Punjab Infrastructure Regulatory Authority, Notified Dated: 06-Nov-2023 03-Nov-2023 -- Notification No. 96/2023 [F.No. 503/12/2012-FTD.I] - Agreement between the Government of the Republic of India and the Government of Saint Vincent and the Grenadines for the Exchange of Information and Assistance in collection with respect to taxes Dated: 01-Nov-2023 03-Nov-2023 -- Notification No. 95/2023 [F. No. 500/PF10/S10(23FE)/FT&TR-II-Part(1)] - Section 10(23FE)—Pension fund Specified namely, BPC Penco XVII Corporation Dated: 01-Nov-2023 02-Nov-2023 -- Notification No. 94/2023 [F. No. 370142/2/2023-TPL-Part (1)] - Income Tax (Twenty Seventh Amendment) Rules, 2023 -- Amendment in Form ITR-7 Dated: 31-Oct-2023 01-Nov-2023 -- Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7 th October, 2023--Reg. Circular No. 205/17/2023-GST - dt.2023-10-31 01-Nov-2023 -- Clarifications regarding applicability of GST on certain services--Reg. Circular No. 206/18/2023-GST - dt.2023-10-31 28-Oct-2023 -- Notification No. 93/2023 [F. No. 196/26/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—‘Telangana Building and Other Construction Workers Welfare Board, Notified Dated: 26-Oct-2023 28-Oct-2023 -- Notification No. 92/2023 [F. No. 300196/27/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—West Bengal Pollution Control Board, Notified Dated: 26-Oct-2023 28-Oct-2023 -- Clarification relating to export of services - sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 Circular No. 202/14/2023-GST - dt.2023-10-27 28-Oct-2023 -- Clarification regarding determination of place of supply in various cases Circular No. 203/15/2023-GST - dt.2023-10-27 28-Oct-2023 -- Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST Circular No. 204/16/2023-GST - dt.2023-10-27 27-Oct-2023 -- Central Goods and Services Tax (Fourth Amendment) Rules, 2023 Notification No. 52/2023-Central Tax - dt.2023-10-26 27-Oct-2023 -- Amendment in Notification No. 01/2023-Integrated Tax, dt. 31-7-2023 Notification No. 05/2023-Integrated Tax - dt.2023-10-26 24-Oct-2023 -- Circular No. 19/2023 [F. No. 173/32/2022-ITA-l] - Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 Dated: 23-Oct-2023 21-Oct-2023 -- Notification No. 91/2023 [F. No. 370142/40/2023-TPL] - Income Tax (Twenty Sixth Amendment) Rules, 2023 -- Insertion of New Rule 16D Dated: 19-Oct-2023 21-Oct-2023 -- Notification No. 90/2023 [F. No. 300196/11/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Punjab Dental Council Mohali, Notified Dated: 19-Oct-2023 21-Oct-2023 -- Circular No. 18/2023 [F. No. 370142/40/2023-TPL] - Order Under Section 119 of the Income Tax Act, 1961 Dated: 20-Oct-2023 18-Oct-2023 -- Notification No. 89/2023 [F. No. 370142/36/2023-TPL] - Income Tax (Twenty Fifth Amendment) Rules, 2023 -- Amendment of Rule 37BB--IFSC units not required to furnish Form 15CA for any remittance not chargeable to tax however required to submit quarterly statement in new Form 15CD Dated: 16-Oct-2023 17-Oct-2023 -- Notification No. 89/2023 [F. No. 500/PF11/S10(23FE)/FT&TR-II(2)] - Section 10(23FE)— Pension fund Specified namely, the Stichting Pensioen funds ABP Dated: 13-Oct-2023 12-Oct-2023 -- Notification No. 88/2023 [ F. No. 370142/33/2023-TPL] - Income Tax (Twenty Fourth Amendment) Rules, 2023 -- Amendment of Rule 114B, 114BA and 114BB - Form No. 60 Substituted Dated: 10-Oct-2023 10-Oct-2023 -- Circular No. 17/2023 [F. NO.370142/4212023-TPL] - Order under section 119 of the Income-tax Act, 1961 Dated: 09-Oct-2023 09-Oct-2023 -- Notification No. 87/2023 [F. No. 300196/39/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/ Trusts/Community— Dental Council of India, New Delhi, Notified Dated: 06-Oct-2023 06-Oct-2023 -- Notification No. 86/2023 [F.No. 300196/36/2017-ITA-I(Pt.I)] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/ Trusts/Community— District Mineral Foundation Trust, Notified Dated: 04-Oct-2023 02-Oct-2023 -- Notification No. 85/2023 [F.No. 300196/20/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/ Trusts/Community— National Farmers Welfare Program Implementation Society, Notified Dated: 29-Sep-2023 02-Oct-2023 -- Notification No. 84/2023 [F.No. 300196/10/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/ Trusts/Community—Punjab Nurses Registration Council, Notified Dated: 29-Sep-2023 02-Oct-2023 -- Notification No. 83/2023 [F.No.370142/32/2023-TPL] - Income Tax (Twenty Third Amendment) Rules, 2023 --New Rule 21AHA and New Form 10-IFA inserted Dated: 29-Sep-2023 30-Sep-2023 -- Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 Notification No. 48/2023-Central Tax - dt.2023-09-29 30-Sep-2023 -- Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act Notification No. 49/2023-Central Tax - dt.2023-09-29 30-Sep-2023 -- Amendment to Notification No. 66/2017-Central Tax, dated 15-11-2017 Notification No. 50/2023-Central Tax - dt.2023-09-29 30-Sep-2023 -- Amendment to Central Goods and Services Tax (Third Amendment) Rules, 2023 Notification No. 51/2023-Central Tax - dt.2023-09-29 30-Sep-2023 -- Further amendments in Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 Notification No. 11/2023-Central Tax (Rate) - dt.2023-09-29 30-Sep-2023 -- Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 Notification No. 02/2023-Integrated Tax - dt.2023-09-29 30-Sep-2023 -- Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 Notification No. 03/2023-Integrated Tax - dt.2023-09-29 30-Sep-2023 -- Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming Notification No. 04/2023-Integrated Tax - dt.2023-09-29 30-Sep-2023 -- Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017 Notification No. 14/2023-Integrated Tax (Rate) - dt.2023-09-29 30-Sep-2023 -- Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated 28th June, 2017 Notification No. 11/2023-Union Territory Tax (Rate) - dt.2023-09-29 28-Sep-2023 -- Notification No. 02/2023 [F. No. CPC(TDS)/ 197 Certificate/Annex-11/2023-24] - Procedure, format and standards for filling an application for grant of certificate under sub-rule (4) and its proviso of Rule 28AA of Income Tax Rules, 1962, for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (I) of section 197 of the Income-tax Act, 1961 through TRACES Dated: 27-Sep-2023 27-Sep-2023 -- Further Amendments in Notification No.10/2017-Integrated Tax (Rate), dated 28th June, 2017 Notification No. 13/2023-Integrated Tax (Rate) - dt.2023-09-26 27-Sep-2023 -- Further Amendments in Notification No.9/2017-Integrated Tax (Rate), dated 28th June, 2017 Notification No. 12/2023-Integrated Tax (Rate) - dt.2023-09-26 27-Sep-2023 -- Further Amendments in Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017--Regarding Notification No. 11/2023-Integrated Tax (Rate) - dt.2023-09-26 27-Sep-2023 -- Amendment to Notification No. 30/2023-Central Tax, dt. 31-7-2023 Notification No. 47/2023-Central Tax - dt.2023-09-25 27-Sep-2023 -- Notification No. 81/2023 [F. No. 370142/9/2023-TPL Part (1)] - Income Tax (Twenty first Amendment) Rules, 2023 -- Amendments in Rule 11UA Dated: 25-Sep-2023 25-Sep-2023 -- Notification No. 80/2023 [F. No.370142/31/2023-TPL] - Section 43B -- Central Government Notifies classes of non-banking financial companies (NBFCs) Dated: 22-Sep-2023 25-Sep-2023 -- Notification No. 79/2023 [F. No.370142/31/2023-TPL] - Section 43D -- Central Government Notifies classes of non-banking financial companies (NBFCs) Dated: 22-Sep-2023 20-Sep-2023 -- Notification No. 78/2023 [F.No.300196/22/2022-ITA-I] - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/ Trusts/Community—Uttar Pradesh Expressways Industrial Development Authority Dated: 19-Sep-2023 19-Sep-2023 -- Circular No. 16/2023 [F. No.225/177/2023-ITA-II] - Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24 Dated: 18-Sep-2023 13-Sep-2023 -- Notification No. 71/2023 [F. No. 225/103/2023-ITA-II] - Amendments in the Notification No. 16/2020, dated the 5th March, 2020 Dated: 12-Sep-2023 02-Sep-2023 -- Notification No. 73/2023 [F. No. 370142/30/2023-TPL] - Income Tax (Twentieth Amendment) Rules, 2023 -- New Rule 134 -- Application under sub-section (20) of section 155 regarding credit of tax deduction at source Dated: 30-Aug-2023 31-Aug-2023 -- Notification No. 72/2023 [F. No.370142/21/2023-TPL Part(1)] - Corrigendum to Notification No. 65/2023 dated the 18th August, 2023 Dated: 29-Aug-2023 31-Aug-2023 -- Notification No. 70/2023 [F. No. 370142/25/2023-TPL] - Income Tax (Ninteenth Amendment) Rules, 2023 -- New Rule 13 and 13A -- Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132 Dated: 28-Aug-2023 25-Aug-2023 -- Notification No. 67/2023 [F.No.300196/4/2022-ITA-I] - Section 10(46) -- Central Government notifies, Punjab Building and Other Construction Welfare Board Dated: 23-Aug-2023 25-Aug-2023 -- Notification No. 66/2023 [F.No.300196/36/2017-ITA-I(Pt.I)] - Section 10(46) -- Central Government notifies, District Mineral Foundation Trust Dated: 23-Aug-2023 21-Aug-2023 -- Notification No. 65/2023 [F. No. 370142/21/2023-TPL Part (1)] - Income Tax (Eighteenth Amendment) Rules, 2023 -- Substitutions in Rule 3 Dated: 18-Aug-2023 18-Aug-2023 -- Notification No. 64/2023 [F.No. 370142/27/2023-TPL] - Income Tax (Seventeenth Amendment) Rules, 2023— Rule 26 substituted Dated: 17-Aug-2023 17-Aug-2023 -- Notification No. 63/2023 [F.No.300196/8/2022-ITA-I] - Section 10(46)— Central Government notifies, Haryana Water Resources (Conservation, Regulation and Management) Authority Dated: 16-Aug-2023 17-Aug-2023 -- Notification No. 62/2023 [F.No. 300196/2/2023-ITA-I] - Section 10(46)— Central Government notifies, Urban Improvement Trust Udaipur Dated: 16-Aug-2023 17-Aug-2023 -- Notification No. 61/2023 [F.No.370142/28/2023-TPL] - Income Tax (Sixteenth Amendment) Rules, 2023—New Rule 11UACA—Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56 Dated: 16-Aug-2023 17-Aug-2023 -- Circular No. 15/2023 [F. NO.370142/28/2023-TPL] - Section 10(10D)—Guidelines under clause (10D) of section 10 of the Income-tax Act. 1961 Dated: 16-Aug-2023 12-Aug-2023 -- Notification No. 60/2023 [F. No. 300196/6/2020-ITA-I] - Section 10(46)—Exemption to Specified Income —State Pollution Control Board Odisha, Notified Dated: 10-Aug-2023 12-Aug-2023 -- Notification No. 59/2023 [F. No. 300196/17/2020-ITA-I] - Section 10(46)—Exemption to Specified Income —Chandigarh Building and Other Construction Workers Welfare Board, Chandigarh, Notified Dated: 10-Aug-2023 05-Aug-2023 -- Central Goods and Services Tax (Second Amendment) Rules, 2023 Notification No. 38/2023-Central Tax - dt.2023-08-04 05-Aug-2023 -- Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons Notification No. 37/2023-Central Tax - dt.2023-08-04 05-Aug-2023 -- Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers Notification No. 36/2023-Central Tax - dt.2023-08-04 03-Aug-2023 -- Notification No. 57/2023 [F. No. 275/19/2023-IT(B)] - Tax Deduction Relaxation for Ship Lease in IFSC Dated: 01-Aug-2023 03-Aug-2023 -- Notification No. 56/2023 [F. No.164/1/2023-ITA-1] - Section 2(48)— Specifies Zero Coupon Bond Dated: 01-Aug-2023 03-Aug-2023 -- Notification No. 55/2023 [F.No.300196/6/2021-ITA-I] - Section 10(46)—Exemption to Specified Income —Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi), Gurugram, Notified Dated: 01-Aug-2023 03-Aug-2023 -- Notification No. 54/2023 [F. No. 370142/24/2023-TPL] - Income Tax (Fourteenth Amendment) Rules, 2023 Dated: 01-Aug-2023 28-Jul-2023 -- Circular No. 14/2023 [F. No.370133 18/2023-TPL] - Standard Operating Procedure (SOP) for making application for recomputation of total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in the sub-section (19) of section 155 of the Income-tax Act, 1961 Dated: 27-Jul-2023 27-Jul-2023 -- Circular No. 13/2023 [F.No.173/21/2023-ITA-I] - Condonation of delay under clause (b) of sub-section (2) of section 119 of the Incometax Act, 1961 for returns of income claiming deduction uls 80P of the Act for various assessment years from A Y 2018-19 to AY 2022-23 Dated: 26-Jul-2023 21-Jul-2023 -- Notification No. 52/2023 [F. No.370142/22/2023-TPL] - Section 194 -- No deduction of income tax from any income in the nature of dividend paid by any unit of an International Financial Services Centre, engaged in the business of leasing of an aircraft Dated: 20-Jul-2023 19-Jul-2023 -- Notification No. 51/2023 [F. No.370142/22/2023-TPL] - CBDT Exempts Shares etc. Received by Resultant Fund From Original Fund on Relocation from Clutches of Section 56(2)(x) Dated: 18-Jul-2023 19-Jul-2023 -- Notification No. 50/2023 [F. No.370142/22/2023-TPL] - Income Tax (Twelvth Amendment) Rules, 2023 Dated: 17-Jul-2023 18-Jul-2023 -- Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons Circular No. 199/11/2023-GST - dt.2023-07-17 18-Jul-2023 -- Clarification on issue pertaining to e-invoice Circular No. 198/10/2023-GST - dt.2023-07-17 18-Jul-2023 -- Clarification on refund related issues Circular No. 197/09/2023- GST - dt.2023-07-17 18-Jul-2023 -- Clarification on taxability of shares held in a subsidiary company by the holding company Circular No. 196/08/2023-GST - dt.2023-07-17 18-Jul-2023 -- Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period Circular No. 195/07/2023-GST - dt.2023-07-17 18-Jul-2023 -- Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction Circular No. 194/06/2023-GST - dt.2023-07-17 18-Jul-2023 -- Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 Circular No. 193/05/2023-GST - dt.2023-07-17 18-Jul-2023 -- Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof Circular No. 192/04/2023-GST - dt.2023-07-17 15-Jul-2023 -- Notification No. 49/2023 [F. No. 255/79/2019-ITA-II] - Section 139(1C)- CBDT Exempts Investment Fund regulated under the International Financial Services Centres Authority (Fund Management) Regulations, 2022 from filing of ITR subject to conditions mentioned in Notification No. 55/2019 Dated: 14-Jul-2023 13-Jul-2023 -- Notification No. 48/2023 [F. No. 300196/4/2014-ITA-I(Pt.-1)] - Central Government notifies Yamuna Expressway Industrial Development Authority, an authority constituted by the State Government of Uttar Pradesh Dated: 11-Jul-2023 13-Jul-2023 -- Circular No. 12/2023 [F.No.22SI79/2019-IT A-II ] - Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund Dated: 12-Jul-2023 10-Jul-2023 -- Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] - Amendments in the Notification No.70/2014 dated the 13th November, 2014 Dated: 06-Jul-2023 07-Jul-2023 -- Circular No. 11/2023 [F. No. 370142/23/2023-TPL] - Corrigenda to Circular No.10 of 2023 dated 30th June, 2023 Dated: 06-Jul-2023 01-Jul-2023 -- Press Release, dtd. 30-6-2023 - I-T Department Conducts Verification of Reporting Entities Dated: 30-Jun-2023 01-Jul-2023 -- Circular No. 10/2023 [F. No. 370142/23/2023-TPL] - Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package Dated: 30-Jun-2023 27-Jun-2023 -- Guidelines for Processing of Applications for Registration--Regarding Instruction No. 03/2023-GST - dt.2023-06-14 24-Jun-2023 -- Notification No. 45/2023 [F. No. 370142/18/2023-TPL] - Income-tax (Eleventh Amendment) Rules, 2023 Dated: 23-Jun-2023 24-Jun-2023 -- Notification No. 44/2023 [F. No. 203/08/2022/ITA-II] - CBDT approves M/s Patanjali Yog Peeth Nyas, Delhi for its university unit University of Patanjali, Haridwar under the category of University, College or Other Institution Dated: 23-Jun-2023 22-Jun-2023 -- Notification No. 43/2023 [F. No. 370142/15/2023-TPL] - CBDT notified rule 21AGA and Form 10-IEA for exercising option under section 115BAC (6) and amended rules 2BB, 3 and 5 to give effect of amendment in section 115BAC by Finance Act,2023 Dated: 21-Jun-2023 19-Jun-2023 -- Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 Onwards, Regarding Instruction No. 02/2023-GST - dt.2023-05-26 19-Jun-2023 -- Amendment to Notification No. 26/2019-CT, dt. 28-6-2019—Extension of Due Date of Furnishing GSTR-7 for Taxpayers of State of Manipur Notification No. 13/2023-Central Tax - dt.2023-05-24 19-Jun-2023 -- Extension of Due Date of Furnishing GSTR-3B for April for Taxpayers of State of Manipur Notification No. 12/2023-Central Tax - dt.2023-05-24 19-Jun-2023 -- Amendment to Notification No. 83/2020-CT, dt. 10-11-2020—Extension of Due Date of Furnishing GSTR-1 for April for Taxpayers of State of Manipur Notification No. 11/2023-Central Tax - dt.2023-05-24 19-Jun-2023 -- Amendment to Notification No. 13/2020-CT, dt. 21-3-2020—Reduction of Turnover Limit for Generation of e-Invoice Notification No. 10/2023-Central Tax - dt.2023-05-10 15-Jun-2023 -- Notification No. 42/2023 [[F. No. 285/08/2023-IT(Inv.V)/CBDT] - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, designates the Courts in the State of Jharkhand Dated: 15-Jun-2023 15-Jun-2023 -- Notification No. 41/2023 [F. No. 187/1/2023-ITA-I] - Amendments to the Notification No. S.O. 359, dated the 30th March, 1988 Dated: 14-Jun-2023 15-Jun-2023 -- Notification No. 40/2023 [F. No. 279/Misc./M-42/2023-ITJ] - Give effect to the e-Appeals Scheme, 2023 Dated: 14-Jun-2023 13-Jun-2023 -- Notification No. 38/2023 [F.No. 370142/62/2021-TPL(Part-III)] - e-advance rulings (Amendment) Scheme, 2023 Dated: 12-Jun-2023 13-Jun-2023 -- Notification No. 37/2023 [F.No. 370142/62/2021-TPL(Part-III)] - Income-tax (Ninth Amendment) Rules, 2023 Dated: 12-Jun-2023 13-Jun-2023 -- Notification No. 39/2023 [F. No.370142/5/2023-TPL] - Income Tax Cost Inflation Index 2023-24 Dated: 12-Jun-2023 08-Jun-2023 -- Notification No. 36/2023 [F. No. 500/PF9/S10(23FE)/FT&TR-II(2)] - Central Government hereby specifies the pension fund, namely, 2743298 Ontario Limited (PAN: AACCZ0130B) as the specified person Dated: 07-Jun-2023 08-Jun-2023 -- Circular No. 8/2023 [No. 279/Misc./M-93/2018-ITJ(Pt.)] - CBDT Revises exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB Dated: 31-May-2023 01-Jun-2023 -- Notification No. 35/2023 [F. No. 370142/14/2023-TPL] - Amendment of Rule 11UAC Dated: 31-May-2023 01-Jun-2023 -- Circular No. 7/2023 [F. No. 312/63/2023-OT] - CBDT Revises Monetary Limits for Condonation of Delay in Filing Refund Claim and Claim of Carry Forward of Losses w.e.f. 01.06.2023 Dated: 31-May-2023 30-May-2023 -- Notification No. 33/2023 [F. No. 370142/10/2023-TPL] - CBDT Notifies E Appeals Scheme 2023 so as to provide for Appellate Mechanism before JCIT(A) Dated: 29-May-2023 30-May-2023 -- Notification No. 32/2023 [F. No. 370142/10/2023-TPL] - CBDT Amends Rule 45 and Form 35 So As to Provide for Form and Manner of Filing Appeals Before JCIT(A) Dated: 29-May-2023 27-May-2023 -- Notification No. [F. No. 370142/9/2023-TPL(part-I)] - Inviting comments on the draft rule llUA for implementing the amendment made by the Finance Act, 2023 Dated: 26-May-2023 25-May-2023 -- Notification No. 31/2023 [F. No. 200/3/2023-ITA-I] - Limit of exemption for leave encashment in case of Central Government employees raised to Rs. 25 lakhs Dated: 24-May-2023 25-May-2023 -- Notification No. 30/2023 [F. No. 370142/9/2023-TPL (Part-I)] - Extension of exemption from clutches of section 56(2)(viib) where money received from any person, if conditions of notification no. GSR 127(E) dt. 19.2.2019 are satisfied Dated: 24-May-2023 25-May-2023 -- Notification No. 29/2023 [F. No. 370142/9/2023-TPL (Part-I)] - Exemption from clutches of section 56(2)(viib) where amounts towards share capital are received from certain specified persons Dated: 24-May-2023 25-May-2023 -- Notification No. [F. No. 225/66/2023/ITA-II] - Guidelines for compulsory scrutiny during the year 2023-24 Dated: 24-May-2023 25-May-2023 -- Circular No. 6/2023 [F. No. 370142/06/2023-TPL] - CBDT grants relaxation to Charitable Trusts in matter of registration and other issues Dated: 24-May-2023 25-May-2023 -- Circular No. 5/2023 [F. No. 370142/06/2023-TPL] - Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 Dated: 22-May-2023 23-May-2023 -- Notification No. 28/2023 [F. No. 370142/12/2023-TPL] - New Rule 133 Inserted to Provide for Computation of Net Winnings from Online Gaming Dated: 22-May-2023 17-May-2023 -- Notification No. 27/2023 [F. No. 370142/11/2023-TPL] - Central Government notifies, Mahila Samman Savings Certificate, 2023, made in exercise of the powers conferred by section 3A of the Government Savings Promotion Act, 1873 Dated: 16-May-2023 15-May-2023 -- Notification No. 26/2023 [F. No.300196/5/2019-ITA-I (Pt.-1)] - Central Government notifies, Food Safety and Standards Authority of India, New Delhi (PAN AAAGF0023K), an Authority established by the Ministry of Health and Family Welfare, Government of India Dated: 10-May-2023 15-May-2023 -- Notification No. 25/2023 [F.No.300196/27/2019-ITA-I] - Central Government hereby notifies, Pune Metropolitan Region Development Authority (PAN AAALP1603L), an Authority constituted by the state government of Maharashtra Dated: 10-May-2023 04-May-2023 -- Notification No. 24/2023 [F. No.500/62/2017-FT&TR-V (Pt-III)] - Double Taxation Avoidance Agreement and Protocol between the Government of the Republic of India and the Government of the Republic of Chile Dated: 03-May-2023 22-Apr-2023 -- Notification No. 23/2023 [F. No. 203/07/2022/ITA-II] - National Institute of Design, Ahmedabad approved under the category of University, College or Other Institution for Scientific Research Dated: 21-Apr-2023 11-Apr-2023 -- Notification No. 21/2023 [F.No.370142/5/2023-TPL] - Cost inflation index for FY 2023-24 notified as 348 Dated: 10-Apr-2023 11-Apr-2023 -- Notification No. 17/2023 [F. No. 500/05/2018-FT&TR-III ] - Amendment in Notification No. 78/2018 [F.No. 500/05/2018-FT&TR-III], dt. 05-11-2018 Dated: 06-Apr-2023 06-Apr-2023 -- Circular No. 4/2023 [F. No. 370142/06/2023-TPL] - CBDT Clarifies Employer to Deduct Tax on Salaries as per New Regime except where employee intimates otherwise Dated: 05-Apr-2023 03-Apr-2023 -- Notification No. 16/2023 [F. No.300196/11/2019-ITA-I] - Central Government notifies `Bhadohi Industrial Development Authority`, an Authority constituted by the state government of Uttar Pradesh Dated: 01-Apr-2023 22-Mar-2023 -- Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] - Partial modification in Notification No. 141/2021 [F.No. 279/Misc./66/2014-SO-ITJ(Pt.I) dt. 29-12-2021 Dated: 21-Mar-2023 23-Feb-2023 -- Notification No. 7/2023 [F. No.370142/47/2023-TPL] - Income Tax (3rd Amendment) Rules, 2023--Amendment of Rule 16CC and 17B Dated: 21-Feb-2023 07-Jan-2023 -- Circular No. 1/2023 [F. No. 225/49/2021/ITA-II] - Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act,1961 in view of the then-Covid-19 pandemic Dated: 06-Jan-2023 05-Jan-2023 -- To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit Notification No. 01/2023-Central Tax - dt.2023-10-04