This document is the 93rd volume of the Tax Bulletin, published in August 2021. It contains a wealth of information on tax matters, including articles on direct and indirect tax, recent updates, important judgements, and tax compliance calendars. It also details upcoming courses and e-publications offered by the Tax Research Department. This bulletin is an essential resource for tax professionals, members of the Institute of Cost Accountants of India, and anyone interested in staying current with tax laws and regulations.