| List of CBDT Income Tax Notifications 2021 (No./ Date/ Description) |
CBDT Income Tax Notification 82/2021 dt. 27/07/2021: CBDT notifies the Income-tax (20th Amendment) Rules, 2021, to amend IT Rule 12.
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CBDT Income Tax Notification 81/2021 dt. 14/07/2021: CBDT notifies exemption from specified incomes u/s 10(46) subject to certain conditions in the case of ‘Himachal Pradesh Computerization of Police Society’ for FY 2018-19 to 2022-23.
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CBDT Income Tax Notification 80/2021 dt. 14/07/2021: CBDT notifies exemption from specified incomes u/s 10(46) subject to certain conditions in the case of ‘Haryana Labour Welfare Board’ for FY 2020-21 (01/06/2020 ~ 31/03/2021) to 2024-25.
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CBDT Income Tax Notification 79/2021 dt. 12/07/2021: CBDT notifies ‘M/s Patanjali Research Foundation Trust, Haridwar’ under the category ‘Research Association’ under section 35(1)(ii) read with rules 5C and 5D, in respect of AY 2022-23 to 2027-28.
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| CBDT Income Tax Notification 78/2021 dt. 09/07/2021: CBDT notifies exemption from specified incomes u/s 10(46) subject to certain conditions in the case of ‘Haryana Building and Other Construction Workers Welfare Board’ for FY 2020-21 (01/06/2020 ~ 31/03/2021) to 2024-25. |
CBDT Income Tax Notification 77/2021 dt. 07/07/2021: CBDT notifies the Income tax Amendment (19th Amendment), Rules, 2021, to insert new IT Rule 8AC on ‘Computation of short term capital gains and written down value u/s 50 where depreciation on goodwill has been obtained’.
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CBDT Income Tax Notification 76/2021 dt. 02/07/2021: CBDT notifies the Income tax (18th Amendment), Rules, 2021. New IT Rules 8AA(5) and 8AB have been inserted along with new IT Form 5C.
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| CBDT Income Tax Notification 75/2021 dt. 25/06/2021: CBDT amends Notification 85/2020 dt. 27/10/2020 under the Direct Tax Vivad se Vishwas Act, 2020. |
CBDT Income Tax Notification 74/2021 dt. 25/06/2021: CBDT amends Notifications 93/2020 dt. 31/12/2020, 10/2021 dt. 27/02/2021, 20/2021 dt. 31/03/2021 and 38/2021 dt. 27/04/2021 under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
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CBDT Income Tax Notification 1/2021 DIT Systems dt. 22/06/2021: CBDT prescribes the procedure to be followed for using the Compliance Check Functionality for tax deductors/ collectors, to verify if a person is a ‘Specified Person’ for the purpose of Section 206AB & 206CCA of the Income-tax Act 1961, in view of higher rates of TDS/ TCS applicable in such cases w.e.f. 01/07/2021. Also, please refer CBDT Income Tax Circular 11/2021 dt. 21/06/2021 and CBDT Income Tax Order dt. 21/06/2021 dt. 21/06/2021 in this regard.
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| CBDT Income Tax Notification 73/2021 dt. 15/06/2021: CBDT notifies ‘Cost Inflation Index (CII)’ for FY 2021-22/ AY 2022-23 at 317. Read More… |
CBDT Income Tax Notification 72/2021 dt. 09/06/2021: CBDT notifies exemption from certain incomes u/s 10(46) subject to specified conditions in the case of ‘Competition Commission of India (CCI)’ in respect of financial years 2021-22 to 2025-26.
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| CBDT Income Tax Notification 71/2021 dt. 08/06/2021: CBDT notifies the ‘Income-tax (17th Amendment) Rules, 2021’, to amend IT Rule 31A, Annexure to Forms 26Q/ 27EQ/ 27Q in line with amended Sections 194A, 194, 196D and 194Q regarding non/ lower rate TDS. |
CBDT Income Tax Notification 70/2021 dt. 08/06/2021: CBDT notifies tax exemption u/s 35(1) for ‘Indian Institute of Technology (IIT)’ Bhilai, under the category of ‘University, College or other institution’, in respect of AY 2021-22 to 2025-26.
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CBDT Income Tax Notification 69/2021 dt. 31/05/2021: Govt. notifies the Nodal officers of certain State Police Agencies (Assam, Chhattisgarh, Punjab, Uttar Pradesh, West Bengal, Delhi) in connection with sharing of information through National Intelligence Grid (NATGRID) platform u/s 138(1)(a)(ii).
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CBDT Income Tax Notification 5/2021 DIT Systems dt. 24/05/2021: CBDT Procedure for exercise of option u/s 245M(1) and intimation thereof by furnishing and upload of Form 34BB u/r 44DA(1).
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CBDT Income Tax Notification 68/2021 dt. 24/05/2021: CBDT notifies the Income-tax (16th Amendment) Rules, 2021. New IT Rule 111UAE has been inserted, which relates to Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act, 1961.
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CBDT Income Tax Notification 67/2021 dt. 17/05/2021: CBDT notifies tax exemption upto 31/03/2024, for Indo-Infra Inc, (a pension fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions.
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| CBDT Income Tax Notification 66/2021 dt. 13/05/2021: CBDT notifies tax exemption upto 31/03/2024, for OMERS Administration Corporation, (a pension fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions. |
| CBDT Income Tax Notification 65/2021 dt. 13/05/2021: CBDT notifies tax exemption upto 31/03/2024, for Government Employees Superannuation Board, (a pension fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions. |
| CBDT Income Tax Notification 64/2021 dt. 13/05/2021: CBDT notifies tax exemption upto 31/03/2024, for Public Sector Pension Investment Board, (a pension fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions. |
| CBDT Income Tax Notification 63/2021 dt. 13/05/2021: CBDT notifies tax exemption upto 31/03/2024, for Ministry of Economy and Finance (of the Republic of Korea), (a sovereign wealth fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions. |
| CBDT Income Tax Notification 62/2021 dt. 13/05/2021: CBDT notifies tax exemption upto 31/03/2024, for CDC Group Plc., (a sovereign wealth fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions. |
| CBDT Income Tax Notification 61/2021 dt. 11/05/2021: CBDT designates the Court of the Additional Chief Judicial Magistrate, West Tripura as the Special Court in the case of Tripura State for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. |
| CBDT Income Tax Notification 60/2021 dt. 11/05/2021: CBDT designates the Court of Munsiff No. 3-cum-Judicial Magistrate, First Class, Kamrup (M), Guwahati as the Special Court for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, in the case of Assam, Nagaland, Mizoram and Arunachal Pradesh States. |
| CBDT Income Tax Notification 21/2021 dt. 31/03/2021: CBDT notifies the Income-tax (7th Amendment) Rules, 2021, applicable w.e.f. 01/04/2021. These amendment Rules mainly include the new Income Tax Return (ITR) forms applicable for FY 2020-21/ AY 2021-22 (i.e. Forms ITR-1 Sahaj, ITR-2, ITR-3, ITR-4 Sugam, ITR-5, ITR-6, ITR-7 and ITR-V), in line with the amendments made in the Finance Act, 2020. |
| CBDT Income Tax Notification 4/2021 dt. 31/01/2021: CBDT further extends Vivad se Vishwas Scheme from 31/01/2021 to 28/02/2021. However, the due date for payment of tax without additional interest under the Scheme remains unchanged at 31/03/ 2021. |
| CBDT Income Tax Notification 3/2021 dt. 12/11/2021: CBDT directions for implementation of Faceless Penalty Scheme, 2021. Read More… |
| CBDT Income Tax Notification 2/2021 dt. 12/01/2021: CBDT notifies the Faceless Penalty Scheme, 2021. Read More… |
| CBDT Income Tax Notification 1/2021 dt. 06/01/2021: Govt. designates the CJM Court, West Tripura Judicial District, Agartala as the Special Court u/s 280A(1) of IT Act 1961 for the state of Tripura, in consultation with the Chief Justice of the High Court of Tripura. |