Supreme Court: Imminent Death Not Required For a Statement to Qualify as Dying Declaration  ||  SC: HC Cannot Grant Pre-Arrest Bail Without Quashing FIR; Accused Must Approach Sessions Court First  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: GST Exemption on Residential Lease Applies When Building is Sub-Leased for Hostel/PG Use  ||  Rajasthan High Court: Universities Cannot Retain Students’ Original Documents for Pending Fees  ||  NCLT: Damages from Contractual Disputes Cannot Form Basis for Initiating Insolvency Proceedings  ||  Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions  ||  Calcutta HC: Unilaterally Appointed Arbitrator Violates Natural Justice and Sets Aside the Award  ||  Raj HC Upholds Padmesh Mishra’s AAG Appointment, Noting Advocacy Skill isn’t Tied to Experience    

CBDT Amends Rule 12 of Income Tax Rules Dealing with Return of Income - (29 Jul 2021)

DIRECT TAXATION

Central Board of Direct Taxes (CBDT) has notified Income-tax (20th Amendment) Rules, 2021 which seeks to amend Income-tax Rules, 1962. The Board has amended Rule 12 of Income Tax Rules, 1962 that deals with “Return of income” pursuant to amendment under section 148 of the Income Tax Act, 1961.

Tags : CENTRAL BOARD OF DIRECT TAXES   INCOME-TAX (20TH AMENDMENT) RULES   2021  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved