CBDT Revised Form No. Form No. 12BA (Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof), Part B to Form 16 (Details of Salary Paid and any other income and tax deducted) and Annexure II to Form No. 24Q
TDS in respect of aggregate Cash Withdrawal above Rs. 20 lakh by an account holder of National (Small) Savings Schemes for non ITR filer under section 194N of I.T. Act 1961: Circular Issued by Department of Post
Scope of Statement of Financial Transaction (SFT) widened: Now, to include capital gains on transfer of listed securities or units of Mutual Funds, dividend income, and interest income
Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients
Landmark Judgment: Gujarat HC allowed rectification of GSTR-3B without payment of late fee by assessee
Additional Director General of DRI is not empowered for initiation of recovery proceedings under Customs: SC
Issue before ITAT- Delhi: (a) Surplus of sale of mortgaged property is taxable or not and (b) whether it was a forced sale of mortgaged property to pay to the lender or the sale was at free will and whether any benefit actually accrued/ received by the assessee