Table of Contents Who can file?Where to access this form?Whether the form is the same for all years?When an Income tax return is mandatory?What is additional information required in ITR 1 of AY 2020-21? Who can file? Income tax forms are released by CBDT. ITR
Table of Contents ITR Forms For AY 2020-21 NotifiedForm ITR-1 SAHAJForm ITR-2 Form ITR-3Form ITR-4 SUGAMForm ITR-5 Form ITR-6Form ITR-7Read the Notification: ITR Forms For AY 2020-21 Notified MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th May 2020 INCOME-TAX G.S.R. 338(E).—In exercise of the powers
Table of Contents Maharashtra Govt. Issues Clarification on GST Appeals in regard to Non-Constitution of Appellate TribunalLegal BackgroundAnnexure-IRead the copy: Maharashtra Govt. Issues Clarification on GST Appeals in regard to Non-Constitution of Appellate Tribunal 1. The Government received various representations that have been received wherein
The legality of Prior approval of the Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act 1961. Section 153D of the act in the present Search Assessment regime mandates that prior approval is necessary for a valid assessment under
New Income Tax Return forms were notified yesterday night. Every year some changes are made to make data mining easier for the Finance Intelligence Unit (FIU). This year too some changes have been made. Let’s have a brief look at what they are. INVESTMENT DETAILS:
Table of Contents Relaxation in Compliances Under Various Laws Due To COVID-19 Lockdown1. Income Tax2. Tax Deducted / Collected at Source ( TDS/ TCS)3. Goods & Service Tax (GST)4. Companies Act / MCA Filings5. Labour Laws & Other ActsNote:Read the copy: Relaxation in Compliances Under
Table of Contents Case Covered:Facts of the case:Observations of the court:Judgement of the court:Read & Download the full decision in pdf: Case Covered: Sunrise Foods Private Limited Versus The Assistant Commissioner (CT) Facts of the case: Writ Petitions filed under Article 226 of the Constitution
Table of Contents Intellectual Property Rights Taxability Under GST LawsFactual Matrix:FAQ OF CBIC 15.12.2018JUDGMENT ON PRE-GST REGIME – TAXABILITY OF IPR.(A) Whether Royalty being paid on the Merchanting Trade Activity would be a Non-GST Supply and not amenable to RCM. i.e no GST on RCM
Table of Contents Whether interest can be recovered for delayed payment of tax by attaching the bank account of the assessee without adjudicating u/s 73 or 74 of CGST Act, 2017BACKGROUND:LEARNED COUNSEL FOR PETITIONER:LEARNED COUNSEL FOR RESPONDENT:HELD:CRUX:Read the copy: Whether interest can be recovered for
Table of Contents Case Covered:Facts of the case:Observations of the court:Judgement of the court:Read & Download the full decision in pdf: Case Covered: Tvl.M.R.Motor Company Versus The Assistant Commissioner (CT) Facts of the case: Writ Petition filed under Article 226 of the Constitution of India
