"30 June 2021" Archive

Applicability of B2C dynamic QR code provisions extended to 30.09.2021

Notification No. 28/2021-Central Tax [G.S.R. 450(E)] 30/06/2021

CBIC vide Notification No 28/2021 dated 30.06.2021 extends applicability of B2C dynamic QR code provisions to 30.09.2021 instead of from July 1,2021. Ministry Of Finance (Department of Revenue) (Central Board Of Indirect Taxes And Customs) New Delhi Notification No. 28/2021-Central Tax | Dated: 30th June, 2021 G.S.R. 450(E).—In exercise...

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Guidelines under section 194Q of Income-tax Act, 1961

Circular No. 13 of 2021-Income Tax 30/06/2021

CBDT releases Guidelines under section 194Q of Income-tax Act, 1961 vide Circular No. 13 of 2021 | Dated: 30th June, 2021. Section 194Q takes effect from 1st day of July, 2021. F. No. 370142/26/2021-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) *********** Circular No. 13 of 2021 | [&hel...

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Message of FM on 4 Years of GST

Today marks the fourth anniversary of a historic tax reform, the GST, which was introduced on this day in the year 2017. It is a matter of great satisfaction that we have overcome most challenges, including two waves of the unprecedented COVID-19 pandemic, in providing stability to this new tax regime....

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Last Date of updation of UDINs at e-filing Portal extended to 31.08.2021

The CBDT has extended the last date for updating UDINs for all the IT forms at the e-filing portal to 31st August, 2021. For any clarification, please write us at [email protected]

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CBIC to honour tax payers contributing to GST success story

On the eve of completion of 4 years of the GST, CBIC to honour the tax payers contributing to the GST success story. CBIC to issue certificates of appreciation to honour contributions of tax payers...

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4 Years Journey of GST & Future Path

1st July will always be remembered by all the stake holders including trade & industries, tax administrations and also all the consumers, since the dream of One-Nation-One-Tax was achieved in the federal structure of India. Therefore, 1st July should be dedicated to the memory of Late Arun Jaitely. The dream of implementing One-Nation...

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Interest rates for Small Savings Schemes for 01.07.2021 to 30.09.2021

F.No.1/4/2019-NS 30/06/2021

The rate of interest on various Small Savings Schemes for the second quarter of financial year 2021-22 starting from 1st July, 2021 and ending on 30th September, 2021 shall remain unchanged from the current rates applicable for the first quarter (1st April, 2021 to 30th June, 2021) for FY 2021-22....

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Leave encashment expense not allowable unless paid

ACIT Vs. Sahara India Life Insurance Co. Ltd. (ITAT Delhi)

Sahara India Life Insurance Co. Ltd. Vs ACIT (ITAT Delhi) AO made the addition on the basis of tax audit report where it was mentioned that an amount of Rs. 31,63,861/- towards leave encashment unpaid is disallowed u/s 43B. The CIT(A), following the orders of his predecessor for preceding so many assessment years, deleted the […]...

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MCA Relaxations: Decoding General Circular No. 11/2021 & 12/2021

Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013 and LLP Act, 2008 The MCA vide General Circular No. 11/2021 dated 30.06.2021 , in continuation to its General Circular No. 11/2021 dated 30.06.2021, has granted additional time up to 31st August, 2021 to Companies & LLP to file […]...

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New Regime of Income Tax Search & Seizure Assessments

In this article, the author has attempted to highlight the significant changes brought in by the virtue of the Finance Act’2021 in context to the Income Tax assessments to be made in pursuance to an Income Tax Search and Seizure Action conducted u/s 132 of the income tax Act’1961 and its implications thereupon....

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