Income Tax Notification & Circulars

Amendments to Rules 2(b), 103(5), 115, and GSTAT FORM-05 under Chapter XIV

Notification No#F. No. A-50050/264/2024-GSTAT-DOR 18 June 2025

MINISTRY OF FINANCE(Department of Revenue)CORRIGENDUMNew Delhi, the 18th June, 2025 G.S.R. 389(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue)published in the Gazette of India, Extra Ordinary, Part II, Section 3, sub-section (i) vide G.S.R.256(..

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Tax Exemption for Puducherry Planning Authority under Section 10(46A) of the Income-tax Act, 1961

Notification No#Notification No. 61 /2025/F. No. 300195/4/2024-ITA-I 17 June 2025

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 17th June, 2025 S.O. 2710(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Incometax Act, 1961 (43 of 1961), (herein..

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Extension of Due Date for furnishing ITR for the AY 2025-26

Notification No#06/2025 27 May 2025

Circular No. 06/2025 F. No. 225/205/2024/ITA-IIGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi, dated 27th May, 2025 Subject: - Extension of due date for furnishing return of income for the Assessment Year 2025-26- reg. The Central Board of Dire..

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ITR-U Form 2025: File Returns for the Past 4 Years Now

Notification No#49 /2025 19 May 2025

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th May, 2025 No. 49 /2025 G.S.R. 322(E).—In exercise of the powers conferred by sub-section (8A) of section 139 read with section 295 of the Income-tax Act,..

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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..

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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 ..

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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 ..

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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..

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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..

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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 ..

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