GST department has vide Notification No. 39/2021 – Central Tax Dt. 21st December, 2021, introduced the effective date of amendment made in Section 109 of Finance Act, 2021 This amendment made by Finance Act, 2021 shall be made effective from 01.01.2022 According to above amendment one more condition has been added to section 16 of …
CBIC has vide notification No. 35/2021-Central Tax has notified rules related to Mandatory Aadhar authentication for GST Refund application and GST for GST Registration Revocation application. Now CBIC has vide Notification No. 38/2021–Central Tax | Dated: 21st December, 2021 made these rules applicable w.e.f 1st Jan 2022. As per sub-rule (2), sub-rule (3), clause (i) …
Income covered under section 115BBA cannot claim benefit of DTAA at the time of tax deduction
Equity oriented mutual fund cannot be deemed as shares under India – UAE DTAA
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