Search Results for Tag : tax rule
Notifications & Circulars
Draft Notification proposing Amendment of Rules 2C, 2CA and 11AA and for Nos. 10G, 56 and 56G of the Income-Tax Rules, 1962 placed in public domain for inputs from stakeholders and general public(29.10.2018)
Currently, for grant of approval under sub-clauses (iv) and (v) of clause (23C) of Section 10 of the Income-tax Act, 1961 (the Act), for exemption of .....
Tags : Draft Notification, Amendment, Income-Tax Rules
News
Government Amends Income Tax Rules, Direct Banks to Obtain PAN of A/cs, Except Savings(09.01.2017)
Income Tax rules have been amended to provide that banks shall obtain and link PAN or Form No 60 (where PAN is not available) in all existing bank acc.....
Tags : Income Tax rules, PAN, Form No 60
ITAT, Bangalore: Delay in Filing Form 67 Cannot be Reason to Deny Foreign Tax Credit(31.03.2022)
Income Tax Appellate Tribunal, Bangalore has observed that Rule 128 of the Income Tax Rules which requires the assessee to submit Form 67 before filin.....
Tags : Income Tax Appellate Tribunal, Rule 128 of the Income Tax Rules, filing Form 67, Form 67, Foreign Tax Credit
Del. HC: Rule 11UA of the IT Rules, 1962 Interpreted for Determination of FMV of Shares(08.04.2024)
Delhi High Court has held that rule 11UA of Income Tax Rules, 1962(IT Rules) has been interpreted by it for the determination of fair market value (FM.....
Tags : Delhi High Court, Income Tax Rules, Fair Market Value, Rule 11UA
Madras HC: Officers of DGGI are Central Excise Officers(04.07.2022)
Madras High Court has held that officers of Directorate General of GST Intelligence (DGGI) are Central Excise Officers for the purpose of Rule 3 of th.....
Tags : Madras High Court, DGGI, Service Tax Rules, Central Excise Officers
CBDT Notifies New Rules on Tax-Free Status for Indian Sailors(19.08.2015)
Central Board of Direct Taxes (CBDT) has issued gazette notification regarding new tax rules for people working on ships which will help them to quali.....
Tags : Government,tax rule
CBDT issues Draft Notification for Amendment of Form No 10B of the Income-tax Rules, 1962(21.05.2019)
Section 12A of the Income-tax Act, 1961 (the Act) provides for conditions for applicability of Sections 11 and 12 of the Act. One such condition under.....
Tags : Notification, Amendment, Form No 10B, Income-tax Rules
Government invites comments of Stakeholders and General Public on Proposed Amendments to Income-Tax Rules, 1962 by 4th September, 2018(20.08.2018)
Income-tax Rules, 1962 (I.T. Rules) prescribe Form No. 13 for filing an application for seeking a certificate under Section 197 and/or under Section 2.....
Tags : Comments, Income-Tax Rules, Amendment
Amendment in Rule 114H of Income-tax Rules, 1962(22.06.2016)
Rule 114H of the Income Tax Rules 1962 has been amended to provide sufficient time to reporting financial institutions for completing due diligence in.....
Tags : Income tax rules, reportable accounts, deadline
Income Tax (11th Amendment) Rules, 2015(07.08.2015)
The Government made amendments to the Income-tax Rules, 1962 with regard to registration of persons, due diligence and maintenance of information; and.....
Tags : income tax rules, registration, persons