Income Tax Notification & Circulars


ITR-B Introduced for Post-Search Returns under Section 158BC

 Notification No#30/2025     07 April 2025

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATIONNew Delhi, the 7th  April, 2025 No. 30/2025 G.S.R. 221(E).––In exercise of the powers conferred by section 158BC read with section 295 of the Income-tax Act, 1961 (43 of 1961..

Posted in Income Tax

Capital Gains Relief: HUDCO Bonds Eligible under Section 54EC

 Notification No#31/2025     07 April 2025

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 7th April, 2025 S.O. 1644(E).—In exercise of the powers conferred by clause (ba) of Explanation to section 54EC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ..

Posted in Income Tax

TDS Relief for Diplomatic and International Entities Under Section 194N

 Notification No#123/2024     28 November 2024

MINISTRY OF FINANCE(Department of Revenue)NOTIFICATIONNew Delhi, the 28th November, 2024INCOME-TAX S.O. 5121(E).—In exercise of the powers conferred by the fifth proviso to section 194N of the Income-tax Act, 1961 (43 of 1961) (hereafter in this notification referred to as the said Act), the ..

Posted in Income Tax

Section 10(46) IT Act Notification in the case of Kerala Cooperative Deposit Guarantee Fund Board

 Notification No#51/2024     12 June 2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th June, 2024 S.O. 2242(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the..

Posted in Income Tax

Notification u/s 10(46) of the Income Tax Act, 1961 in the case of Tamil Nadu Electricity Regulatory Commission

 Notification No#42/2024     08 May 2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 8th May, 2024 S.O. 1965(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the p..

Posted in Income Tax

Tax Deduction Exemption for IFSC Units

 Notification No#28/2024     07 March 2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th March, 2024 INCOME TAX S.O. 1135(E).—In exercise of the powers conferred by sub-section (1F) of section 197A read with subsection (1A) and sub-section (2) of section 80LA of the ..

Posted in Income Tax

Income-tax (Fourth Amendment) Rules, 2024

 Notification No#27/2024     05 March 2024

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th March, 2024 G.S.R. 155(E).— In exercise of the powers conferred by section 295 read with sections 44AB and 92E of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direc..

Posted in Income Tax

Income-tax (Twenty-Ninth Amendment) Rules, 2023

 Notification No#104/2023     19 December 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th December, 2023 (INCOME-TAX) G.S.R. 900(E).—In exercise of the powers conferred by sub-section (2) of section 92CB read with section 295 of the Income-tax Act, 1961 (43 of 1961),..

Posted in Income Tax

Notification under section 90 of the Income tax Act 1961

 Notification No#96/2023     01 November 2023

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st November, 2023 (Income- Tax) S.O. 4756(E).—Whereas, an Agreement between the Government of the Republic of India and the Government of Saint Vincent and the Grenadines for the Exchange of Information and Assista..

Posted in Income Tax

Notification in case of BPC Penco XVII Corporation under section 10(23FE) of the Income tax Act 1961

 Notification No#95/2023     01 November 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 1st November, 2023 (INCOME-TAX) S.O. 4755(E).—In exercise of the powers conferred by sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-t..

Posted in Income Tax