COVID-19

Extension of due date for filing TAR/ITR – HC declined to interfere

Income Tax - High Court (HC) declined to interfere in the matter of extension of the due date for filing Tax Audit Report (TAR) and Income Tax Return (ITR) The Hon’ble Gujarat High Court in All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No.  13653 and 660 of 2021, dated January 13, 2021] […]...

Read More

Post Covid – Economy And GST

Income Tax - The 2020 has been a recessionary year unlike earlier ones, perhaps the longest one but not due to economic reasons. The sources of recession or slow down is neither financial nor economic one but the economy got adversely affected by Covid-19 pandemic, locally as well as globally. It destroyed social and productive capital badly, also [&h...

Read More

Take appropriate decision on extension of due date of filing ITR & TAR by 12.01.2021: Gujarat HC to CBDT

Income Tax - The Hon’ble High Court, Gujarat in the All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No. 13653 of 2020 dated January 8, 2021] directed CBDT to take an appropriate decision for extension of the due date of filing income tax return (ITR) and Tax audit report (TAR) by January 12, […]...

Read More

What if Due Date for filing ROI on 10th January 2021 falls on a Sunday?

Income Tax - 10th January 2021, the last date of filing of ROI u/s 139(1), falls on Sunday. In such a case what should be the due date ROI u/s 139(1)? 10th January 2021 or 11th January 2021? Opinions varies. An analysis of the provisions affecting the Due Date may perhaps clarify the issue. General Clauses Act 1977: […]...

Read More

Tax Implication of Overstaying in India due to lock down

Income Tax - Do those who have been stranded due to lock down become tax resident due to overstay? Under the tax laws, residents are required to pay tax on their global income whereas non residents have to pay tax on their Indian income only. Your residential status is determined on the basis of aggregate period of your […]...

Read More

Contraindications and Factsheet for COVID-19 Vaccines

Income Tax - A comparative fact-sheet for both the vaccines that will be used during the introduction have been prepared which contains information on vaccine platform, physical specifications, dosage, cold chain storage requirements, contraindications and minor AEFIs. A detailed note on contradistinctions and special precautions has also been prepare...

Read More

All India Protest Call against GST/Income Tax Issues by WMTPA

Income Tax - Government is neither listening to representations submitted by various associations, nor listening to court direction in true spirit. In Covid 19 pandemic, all professionals and Trade, ignoring life and death risk, ensured that, India will stand again, paid taxes in lakh crores but it seems government doesn’t recognize us....

Read More

Extend due dates of GST, Income Tax & ROC Compliances

Income Tax - All India Joint Representation Committee for GST have filed representation by way of join petition of 24 GST and Trade Associations and 5226 signatories to the signature campaign considering short extension granted in connection with GSTR 9 & 9C for FY 1819 & FY 1920 , Income Tax Returns, Tax Audit and Transfer Pricing Reports [&h...

Read More

Extend due dates under CA 2013, CFSS & LLPS Scheme 2020

Income Tax - Digvijaya Singh requested FM for Extension of various due dates under Companies Act 2013, Companies Fresh Start Scheme (CFSS-2020), LLP Settlement Scheme 2020 till 31st March, 2021....

Read More

Extend due dates of TAR/ITRs/VSV Scheme for AY 2020-21

Income Tax - Calcutta Citizens’ Initiative, Representation on Extension of due dates of Vivad Se Vishwas Scheme and also for extension of date for TAR and ITRs for asst year 2020-21. Calcutta Citizens’ Initiative 3, Ho Chi Minh Sarani, Ground Floor, Kolkata 700001 Ph – 033-2466-1000 Email: calcuttacitizens@gmail.com URGENT Ref. CII/Rep/2021/...

Read More

Uttarakhand HC directs CBDT to consider representation on due date extension

The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital) - The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital) High Court held that Admittedly, the country continues to suffer and to reel under the COVID-19 pandemic. A large number of assesses still find it difficult to even meet their Chartered Accountants ...

Read More

Gujarat HC rejects TAR/ITR due date date extension writ applications

All Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court) - At this stage, we may only observe that the CBDT may consider issuing an appropriate circular taking a lenient view as regards the consequences of late filing of the Tax Audit Reports as provided under Section 271B of the Act. We leave it to the better discretion of the CBDT in this regard....

Read More

Consider extension of Income Tax Due dates: Gujarat HC to UOI

All Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court) - All Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court) High Court held that respondent No.1 – Union of India, Ministry of Finance should immediately look into the issue, more particularly, the representation dated 12th October 2020 at Annexure : I of the paper book (page ...

Read More

Investigation cannot be stalled on apprehension of contracting COVID-19

P.V. Rao Vs Senior Intelligence Officer (Delhi High Court) - The Hon’ble Delhi High Court, in the case of P.V. Rao vs. Senior Intelligence Officer, DGGSTI [W.P.(C.) No. 8975/2020 (dated, November 18, 2020)] denied relief to P.V. Rao (Petitioner) from appearing physically in Delhi to record statement in alleged GST evasion case and held that judicial interfe...

Read More

Extension of Due date for TAR & IT Returns- Gujarat HC fixes next hearing on 31.12.2020

Gujarat Federation of Tax Consultants Vs Union of India (Ahmedabad High Court) - Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court) Gujarat High Court heard petition for extension of due dates in TAR and ITR for A Y 2020-21 on today. Court issued notice and fix next hearing on tomorrow. FULL TEXT OF THE HIGH COURT ORDER/JUDGEMENT Heard Mr. S. N. Soparka...

Read More

Spending on CSR for COVID-19 Vaccination public outreach is valid CSR activity

General Circular No. 01/2021 - (13/01/2021) - Spending of CSR funds for carrying out awareness campaigns/programmes or public outreach campaigns on COVID-19 Vaccination programme is an eligible CSR activity...

Read More

Govt notifies extend due dates of Tax Audit/ITR/VSV Scheme

Notification No. 93/2020-Income Tax [S.O. 4805(E).] - (31/12/2020) - Govt notifies extend due dates of Tax Audit/ITR/VSV Scheme vide Notification No. 93/2020-Income Tax dated 31st December, 2020 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 93/2020-Income Tax New Delhi, the 31st December, 2020 S.O. 4805(E).—In exercise...

Read More

Govt extend due dates of Tax Audit/ITR/VSV Scheme/GSTR 9/9A/9C

NA - (30/12/2020) - In view of the continued challenges faced by taxpayers in meeting statutory compliances due to outbreak of COVID-19, the Govt further extends the dates for various compliances. Due date for filing ITR (Non tax audit) extended till 10/01/2021. Due date for filing Tax Audit and TP Audit Report extende...

Read More

MHA Order with Guidelines on Surveilance- containment & caution

Notification No. 40-3/2020-DM-I(A) - (25/11/2020) - The country is at a critical juncture in its fight against COVID-19. The number of active cases has declined steadily over the last two months, from over 10 lakhs, on September 18, 2020, to less than 4.5 lakhs now....

Read More

Maharashtra directive on people traveling from Delhi, Rajasthan, Gujarat, Goa

No: DMU/2020/CR. 92/DisM-1 - (23/11/2020) - All domestic passengers travelling from airports in NCR of DELHI, States of Rajasthan, Gujarat and Goa shall carry RT_PCR negative test report with them before boarding and show it to the teams at arrival airport. The Airports Authority of India is requested to check for the report before allowing t...

Read More

Recent Posts in "COVID-19"

Uttarakhand HC directs CBDT to consider representation on due date extension

The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital)

The Dehradun Chartered Accountants Society Vs. Union of India (High Court of Uttarakhand at Nainital) High Court held that Admittedly, the country continues to suffer and to reel under the COVID-19 pandemic. A large number of assesses still find it difficult to even meet their Chartered Accountants and to file their Income Tax Audit Repor...

Read More

Contraindications and Factsheet for COVID-19 Vaccines

A comparative fact-sheet for both the vaccines that will be used during the introduction have been prepared which contains information on vaccine platform, physical specifications, dosage, cold chain storage requirements, contraindications and minor AEFIs. A detailed note on contradistinctions and special precautions has also been prepare...

Read More
Posted Under: Income Tax |

Gujarat HC rejects TAR/ITR due date date extension writ applications

All Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court)

At this stage, we may only observe that the CBDT may consider issuing an appropriate circular taking a lenient view as regards the consequences of late filing of the Tax Audit Reports as provided under Section 271B of the Act. We leave it to the better discretion of the CBDT in this regard....

Read More

Extension of due date for filing TAR/ITR – HC declined to interfere

High Court (HC) declined to interfere in the matter of extension of the due date for filing Tax Audit Report (TAR) and Income Tax Return (ITR) The Hon’ble Gujarat High Court in All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No.  13653 and 660 of 2021, dated January 13, 2021] […]...

Read More
Posted Under: Income Tax | ,

Spending on CSR for COVID-19 Vaccination public outreach is valid CSR activity

General Circular No. 01/2021 (13/01/2021)

Spending of CSR funds for carrying out awareness campaigns/programmes or public outreach campaigns on COVID-19 Vaccination programme is an eligible CSR activity...

Read More

All India Protest Call against GST/Income Tax Issues by WMTPA

Government is neither listening to representations submitted by various associations, nor listening to court direction in true spirit. In Covid 19 pandemic, all professionals and Trade, ignoring life and death risk, ensured that, India will stand again, paid taxes in lakh crores but it seems government doesn’t recognize us....

Read More
Posted Under: Income Tax | ,

Post Covid – Economy And GST

The 2020 has been a recessionary year unlike earlier ones, perhaps the longest one but not due to economic reasons. The sources of recession or slow down is neither financial nor economic one but the economy got adversely affected by Covid-19 pandemic, locally as well as globally. It destroyed social and productive capital badly, also [&h...

Read More
Posted Under: Income Tax |

Extend due dates of GST, Income Tax & ROC Compliances

All India Joint Representation Committee for GST have filed representation by way of join petition of 24 GST and Trade Associations and 5226 signatories to the signature campaign considering short extension granted in connection with GSTR 9 & 9C for FY 1819 & FY 1920 , Income Tax Returns, Tax Audit and Transfer Pricing Reports [&h...

Read More
Posted Under: Income Tax | ,

Take appropriate decision on extension of due date of filing ITR & TAR by 12.01.2021: Gujarat HC to CBDT

The Hon’ble High Court, Gujarat in the All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No. 13653 of 2020 dated January 8, 2021] directed CBDT to take an appropriate decision for extension of the due date of filing income tax return (ITR) and Tax audit report (TAR) by January 12, […]...

Read More
Posted Under: Income Tax |

What if Due Date for filing ROI on 10th January 2021 falls on a Sunday?

10th January 2021, the last date of filing of ROI u/s 139(1), falls on Sunday. In such a case what should be the due date ROI u/s 139(1)? 10th January 2021 or 11th January 2021? Opinions varies. An analysis of the provisions affecting the Due Date may perhaps clarify the issue. General Clauses Act 1977: […]...

Read More
Posted Under: Income Tax | ,

Browse All Categories

CA, CS, CMA (5,114)
Company Law (6,798)
Custom Duty (8,164)
DGFT (4,428)
Excise Duty (4,420)
Fema / RBI (4,498)
Finance (4,728)
Income Tax (35,491)
SEBI (3,795)
Service Tax (3,646)