Notification & Circulars

Schemes for Rebate of State Levies (RoSL)

Notification No#Circular No. 49/2020-Customs 03 November 2020

Circular No. 49/2020-Customs F.No. 605/04/2019-DBK (Vol.1)(Pt. I) Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs Drawback Division Dated the 3rd November, 2020 To All Principal Chief Commissioners/Chief Commissioners ..

Posted in Custom

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2016-17 and subsequent years

Notification No#19/2020 03 November 2020

F.No.197/13S/2020-IT A-I Government ofIndia Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 3rd November, 2020 Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB f..

Posted in Income Tax

Guidelines for online e-hearing before the Advance Ruling Authority under Maharashtra State Goods and Services Tax Act, 2017

Notification No#Trade Circular ARA- 01T of 2020 02 November 2020

Office of the Advance Ruling Authority Maharashtra State, ls’ floor, B-Wing, Old Building, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR No. Advance ruling/submission/Hearing/2020-21/B-; Mumbai. Date. 02/11/2020. Trade Circular ARA- 01T of 2020. Sub.:- Guidelines for..

Posted in GST

Notification No. 89/2020 [F. No. 370133/16/2020-TPL] / SO 3952(E)

Notification No#89/2020 02 November 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 2nd November, 2020 (INCOME-TAX) S.O. 3952(E).—In exercise of powers conferred by sub-clause (vi) of clause (b) of the Explanation to clause (23FE) of section 10 of the Income-tax Act..

Posted in Income Tax

Insolvency Professionals to act as Interim Resolution Professionals, Liquidators, Resolution Professionals and Bankruptcy Trustees (Recommendation) Guidelines, 2020 [Guidelines]

Notification No#File No. IP-12011/1/2020-IBBI 02 November 2020

Insolvency and Bankruptcy Board of India File No. IP-12011/1/2020-IBBI Date: November 2, 2020 Dear Insolvency Professional, Subject: Insolvency Professionals to act as Interim Resolution Professionals, Liquidators, Resolution Professionals and Bankruptcy Trustees (Recommendation) Guideli..

Posted in LAW

Notification No. 88/2020 [F. No. 370142/35/2020-TPL] / SO 3906(E)

Notification No#88/2020 29 October 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th October, 2020 TAXATION AND OTHER LAWS S.O. 3906(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxatio..

Posted in Income Tax

Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020

Notification No#18/2020 28 October 2020

Circular No. 18 / 2020 F.No. IT(A)/1I2020-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated: 28th October, 2020 Subject: Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 - reg...

Posted in Income Tax

Notification No. 86/2020 [F. No. 285/09/2018-IT(Inv.V) CBDT] / SO 3854(E)

Notification No#86/2020 28 October 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION New Delhi, the 28th October, 2020 S.O. 3854(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of ..

Posted in Income Tax

Equalisation Levy (Amendment) Rules, 2020

Notification No#87/2020 28 October 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th October, 2020 EQUALISATION LEVY S.O. 3865(E).—In exercise of the powers conferred by sub-section (1) and sub-section (2) of Section 179 of the Finance Act, 2016 ..

Posted in Income Tax

Notification No. 85/2020 [F. No. IT(A)/1/2020-TPL] / SO 3847(E)

Notification No#85/2020 27 October 2020

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th October, 2020 S.O. 3847(E).—In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby notifies that the,– (a) 31s..

Posted in Income Tax