Whereas it is expedient to consolidate, unify and streamline the procedure relating to the use of video conferencing for Courts No. 348/Rules/DHC.— In exercise of its powers under Section 7 of the Delhi High Court Act, 1966 and Article 227 of the Constitution of India, the High Court of Delhi, with the prior approval of…
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Sachin Webs Resumption of Blocking of E-Way Bill (EWB) generation facility. 04/10/2021 The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic Resumption of Blocking of E-Way Bill (EWB) generation facility. 04/10/2021 The blocking of E way bill generation facility had been temporarily suspended by Government…
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Relevant Due Dates for the Month of October 2021 Income Tax Date Detail 07-10-2021 Due date for deposit of Tax deducted/collected for the month of September, 2021* 15-10-2021 Due date for issue of TDS Certificate for tax deducted under section 194-IA/194-IB/194M in the month of August, 2021 15-10-2021 Quarterly statement of TCS deposited for the quarter…
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Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act –Reg ( Circular No. 162/18/2021 dated 25-09-2021) Representations have been received seeking clarification on the issues in respect of refund of tax wrongfully paid as specified in section 77(1) of the Central Goods…
Clarification relating to export of services – condition (v) of section 2(6) of the IGST Act 2017–reg. (Circular No. 161/17/2021 dated 20-09-2021) Various representations have been received citing ambiguity caused in interpretation of the Explanation 1 under section 8 of the IGST Act 2017 in relation to condition (v) of export of services as mentioned…
Clarification in respect of certain GST related issues – reg. (Circular no. 160/16/2021 dated 20-09-2021) Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues pertaining to GST laws. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law…
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CBDT notifies Rules for implementing the amendments made by the Taxation Laws (Amendment) Act, 2021 PRESS RELEASE dated 02-10-2021 The Taxation Laws (Amendment) Act, 2021 (2021 Act), inter-alia, amended the Income-tax Act, 1961 (Income-tax Act) so as to provide that no tax demand shall be raised in future on the basis of the amendment to…
Central Goods and Services Tax (Eighth Amendment) Rules, 2021 Vide Notification No. 35/2021 dated 24th September,2021, the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: (1) In rule 10A of the said rules, with effect from the date as…
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FAQs on Salary Income 1. What is considered as salary income? section 17 of the Income-tax Act defines the term ‘salary’. However, not going into the technical definition, generally whatever is received by an employee from an employer in cash, kind or as a facility [perquisite] is considered as salary. 2. What are allowances? Allowances…
FAQs on Tax Deducted at Source (TDS) 1. What is tax deducted at source For quick and efficient collection of taxes, the Income-tax Law has incorporated a system of deduction of tax at the point of generation of income. This system is called as “Tax Deducted at Source”, commonly known as TDS. Under this system tax…
