Search Results for Tag : IT Act

Notifications & Circulars

Guidelines under Section 194Q of the Income-Tax Act 1961(30.06.2021)

1. Finance Act, 2021 inserted a new section 194Q in the Income-tax Act 1961 (hereinafter referred to as "the Act") which takes effect from 1st day of .....

Tags : Guidelines, Section 194Q of IT Act, 1961

News

Allahabad High Court Issues Direction to Not File FIR Under Section 66A IT Act(14.12.2021)

Allahabad High Court has issued a direction to all the District Courts in Uttar Pradesh and to the Director-General of Police, Uttar Pradesh that no F.....

Tags : Allahabad High Court, Not to File FIR Under Section 66A IT Act

Govt.: Deduction Benefit under Section 35AC Only Till March 31(22.08.2016)

Government has said that benefit of deduction under section 35AC of the IT Act will only be available till March 31, in respect to the payments made t.....

Tags : Government, Section 35AC, IT Act

Financial Crisis is a ‘Reasonable Cause’ for Delayed Deposit of TDS: ITAT(19.07.2018)

Income Tax Appellate Tribunal (ITAT) held that financial crisis can be a reasonable cause for not depositing the TDS amount with the Government accoun.....

Tags : Income Tax Appellate Tribunal, Section 273B of IT Act

Bombay HC: Forwarding of Woman's Nude Video is ‘Sexually Explicit Act’ Under IT Act(17.06.2022)

Bombay High Court has in a plea for anticipatory bail held that a man accused of forwarding a married woman's nude video to several people would be an.....

Tags : Bombay High Court, Sexually Explicit Act, Nude Video

Ensure Section 66A of IT Act is Not Invoked, Supreme Court Directs All States and Courts(18.02.2019)

Supreme Court has directed all state governments to remind their respective police departments of its March 24, 2005 order which led to scrapping of S.....

Tags : Supreme Court, Section 66A of IT Act

SC Stays Madras HC Judgment on TDS Liability of Christian Nuns & Missionaries(10.05.2019)

Supreme Court has stayed Madras HC judgment which had ruled that salaries received by missionaries and nuns of Catholic Church are liable to be subjec.....

Tags : Supreme Court, Tax Deduction at Source, IT Act, 1961, Section 192

Maternity Benefit Act, 2017: Act Applicable to All Those Women Workers Already on Leave on April 01(09.05.2017)

Government has clarified that it is mandatory on part of employers to extend benefit of enhanced maternity leave to those women workers who were alrea.....

Tags : Maternity Benefit Act, 2017

Kerala High Court Issues Notice to Centre on Plea Challenging Constitutionality of S.144B of IT Act(06.12.2021)

Kerala High Court has admitted a batch of writ petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 14.....

Tags : Kerala High Court, Constitutionality of S.144B of IT Act

Allahabad High Court Issues Direction to Not File FIR Under Section 66A IT Act(14.12.2021)

Allahabad High Court has issued a direction to all the District Courts in Uttar Pradesh and to the Director-General of Police, Uttar Pradesh that no F.....

Tags : Allahabad High Court, Not to File FIR Under Section 66A IT Act

ITAT: Penalty not to be Imposed When Legal Heir Revises Return, Voluntarily Offers Income to Tax(04.10.2017)

ITAT, Mumbai while quashing penalty proceedings against the legal heir of assessee where he revised the return and voluntarily offered the additional .....

Tags : ITAT Mumbai, Section 271(1)(c) of IT Act, 1961