Signing of 62 Advance Pricing Agreements by CBDT in FY 2021-22
Central Government relaxes provisions of TCS under section 206C(1G) of the Income-tax Act, 1961 in respect of non-resident individuals visiting India
Circular No. 7/2022 : Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative
Circular No. 8/2022: Extension of Timeline for Electronic Filing of Form No. 10AB
This circular pertains to the extension of the deadline for electronic submission of Form No. 10AB for obtaining registration or approval under Section 10(23C), 12A, or 80G of the Income-tax Act, 1961 (the Act).
Determination of Income in the Case of Non-Residents
Income-tax Rules, Rule – 10 Determination of Income in the Case of Non-Residents (i) At a percentage of the turnover accruing or arising, as deemed reasonable by the Assessing Officer; (ii) On an amount proportionate to the total profits and gains of the business of such non-resident, where such profits and gains are calculated as […]
Short title and commencement
Income-tax Rules, Rule – 1 Short Title and CommencementINCOME-TAX RULES, 1962 [SO 969, DATED 26-03-1962] In exercise of the powers granted under Section 295 of the Income-tax Act, 1961 (43 of 1961), and Rule 15 of Part A, Rule 11 of Part B, and Rule 9 of Part C of the Fourth Schedule to the […]