Thursday, 7 April 2022

Daily digest for Gupta Chandan & Associates, on April 7, 2022

posted: "INCOME TAX : Where assessee paid sale proceeds of an agricultural land for purchasing property, to a firm, and claimed exemption under section 54B/F, since AO did not examine claim of assessee whether money was given to firm for investment in property or "
posted: "COMPANY LAW : Where order of sanctioning scheme of amalgamation by Company Court was subject to approval to be granted by BIFR, period of one year for purpose of stamp duty would have to be reckoned from date of sanction by BIFR and not date of sanction b"
posted: "The Govt. has notified Companies (Management and Administration) Amendment Rules, 2022. As per the amendment rules certain particulars of Registers, Index or Return of a member of a company namely a) Address/registered address (in case of a body corporate"
posted: "Rule 8B of the Income-tax Rules allows the Infrastructure Debt Fund to issue rupee-denominated bonds or foreign currency bonds. The CBDT has amended Rule 2F to allow Infrastructure Debt Fund to issue 'Zero-Coupon Bonds'. The consequential amendment has al"
posted: "INCOME TAX : Where assessee paid sale proceeds of an agricultural land for purchasing property, to a firm, and claimed exemption under section 54B/F, since AO did not examine claim of assessee whether money was given to firm for investment in property or "

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Daily digest for Gupta Chandan & Associates, on February 23, 2026

Income Tax Forms as applicable from 1st April 2026. Old forms under income tax Act 1961 added for better search....