Income Tax Notification & Circulars


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

Income Tax Twenty Seventh Amendment Rules, 2023

 Notification No#94/2023     31 October 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st October, 2023 G.S.R. 813(E).—In exercise of the powers by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby mak..

Posted in Income Tax

CBDT : Income-tax Twenty Sixth Amendment Rules, 2023

 Notification No#91 /2023     19 October 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th October, 2023 INCOME-TAX G.S.R. 786(E).—In exercise of the powers conferred by sub-section (5) of section 10A read with sub-section (8) of section 10AA and section 295 of the In..

Posted in Income Tax

Income-tax Twenty-fifth Amendment Rules, 2023

 Notification No#89/2023     16 October 2023

MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th October, 2023 G.S.R. 740(E).—In exercise of the powers conferred by sub-section (6) of section 195 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Boa..

Posted in Income Tax

Notification under clause 23FE of section 10 of the Income tax Act 1961

 Notification No#89/2023     13 October 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 13th October, 2023 (INCOME-TAX) S.O. 4501(E).— In exercise of the powers conferred by sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax ..

Posted in Income Tax

Income-tax Twenty-fourth Amendment Rules, 2023

 Notification No#88/2023     10 October 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 10th October, 2023 G.S.R. 728(E).— In exercise of the powers conferred by clause (vii) of sub-section (1), clause (c) subsection (5) and sub-section (6A) of section 139A read with sec..

Posted in Income Tax

CBDT : Twenty-Third Amendment Rules 2023

 Notification No#83/2023     29 September 2023

MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, the 29th September, 2023 INCOME-TAX G.S.R.702(E).—In exercise of the powers conferred by sub-section (5) of section 115BAE, read with section 295 of the Income-tax Act, 1961 (43 of 1961)..

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Income-tax Twenty Second Amendment Rules, 2023

 Notification No#82/2023     27 September 2023

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th September, 2023 INCOME-TAX G.S.R. 697(E).-- In exercise of the powers conferred by sub-section (2A) of section 142 read with section 295 of the Income-tax Act, 1961 (hereinafter refer..

Posted in Income Tax