Tag: Clarifications
CBIC clarifies that supply of service by a subsidiary/ sister concern/ group concern, etc., of a foreign company incorporated in India to the foreign company incorporated outside India, would …
CBIC has clarified certain GST related issues, like delinking date of debit note from the date of invoice for availing ITC, no requirement to carry physical copy of tax …
CBIC has clarified various doubts in the matter of Scope/ Definition of 'Intermediary' Services under the IGST Act 2017. Also the requirements for intermediary services have been specified.
CBDT clarifies the issue of carry forward of losses of 'erstwhile public sector company' u/s 79 in case of change in shareholding due to 'strategic disinvestment', in view of …
CBDT clarifies the terms 'Specified Bank' for the purpose of IT Section 194P relating to TDS in the case of Specified Senior Citizens (of age 75 or more having …
CBIC has clarified that extension of limitation timelines granted by Hon’ble Supreme Court vide it's Order dt. 27/04/2021, is applicable to Appeals against any quasi-judicial order or where proceeding …
As per CBDT clarification, an individual born on 1st April would complete each year of his age on 31st March, i.e. for FY 2020-21 (AY 2021-22), the date of …
CBDT has issued a set of 34 FAQs clarifying various provisions of the Direct Tax Vivad se Vishwas Act 2020, to facilitate the taxpayers on issues relating to scope/ …
CBIC has issued Master Circular on Procedure for electronic submission and processing of refund applications in supersession of earlier Circulars (e refund process) through Form GST RFD 01 applicable …
CBDT has issued 3 sets of Clarifications in respect of Frequently asked Questions (FAQs) on Filling Up of new Income Tax Return (ITR) forms applicable for FY 2018-19/ AY …