CBDT issues clarification on section 194Q and interplay of Section 194Q, 206C(1H) AND 194O vide Circular No. 13 of 2021-Income Tax | Dated: 30/06/2021 Thought the clarifications are welcome but are issued at 11th hour. Just to recall, when the TCS provisions u/s 206C(1H) were made applicable from 01st October 2020, similar clarifications were issued […]
Compliance Due date calendar for July 2021 which contains Compliance Required, Applicable for which compliance is required and Due Date or Extended due date for Compliance Serial No Particulars Applicable Period/ Month/ Year Due Date/ Extended Date 1 GST 3B for AAT below 5 crores April 2021 04.07.2021 2 GST 3B for for AAT above […]
In continuation to the DGFT notification No. 58, dated 12.02.2021, it is to inform that last date for modification/ updation of IEC has been extended up to 31.07.2021. Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Udyog Bhawan, New Delhi -110 011 New Delhi Notification No. 11/2015-2020 […]
Delhi Govt order on issue of collection of school fees 1. To collect annual school fees (only all permitted heads of fees) from their students 2. Providing deduction of 15 per cent on that amount of 2020-21 in lieu of unutilised facilities by the students during the relevant period of academic year 2021-22 3. The […]
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 of the powers conferred by section […]
In re Extension of interim orders in view of current wave of Covid-19 Pandemic Vs State of Andhra Pradesh (Andhra Pradesh High Court) FULL TEXT OF THE JUDGMENT/ORDER of ABDHRA PRADESH HIGH COURT The current wave of COVID-19 pandemic has created havoc in the country with fast rising number of cases. Many of the learned advocates […]
Vide General Circular No. 12/2021 dated 30th June, 2021 MCA has decided that In case of CHG – 1 & CHG – 9 the period from 01.04.2021 till 31.07.2021 shall not be reckoned for the purpose of counting the number of days under section 77 & 78 of the Act. In line with the extension provided […]
Vide General Circular No. 11/2021 dated 30th June, 2021 MCA has decided to grant additional time up to 31st August, 2021 for filling of forms of Companies & LLPs due for filling during 1st April, 2021 to 31st July, 2021 other than charge forms without any additional fees. Accordingly, the due dates of DPT-3 & Form […]
The Department of Commerce under SEZ Division issued Circular vide No. K-43022/7/2020-SEZ dated June 29, 2021 for extension in the last date of filing QPRs/APRs by SEZ units/EOUs/Developers upto December 31, 2021 No. K-43022/7/2020-SEZ Government of India Ministry of Commerce & Industry Department of Commerce SEZ Division Udyog Bhavan New Delhi Dated: 29th June, 2021 […]
Vinay Kumar Dhingra (HUF) Vs ITO (ITAT Delhi) Contention of Assessee: 1. The assessee fulfills all conditions specified u/s. 10(38) 2. Though the purchase of securities are off market, the sale of shares was made online on which STT has been duly paid. 3. The shares were held for approximately 18 to 20 months 4. […]
