Notifications

Amendment :Ref. Notification No. 04/2022-CT(R) & 05/2022-CT(R) dated 13.07.2022. Notification 4 makes an amendment in Master Notification No. 12/2017-CT(R) by which against serial no. 12 in column (3) after the words "as residence" the words "except where the residential dwelling is rented to a registered person" shall be inserted. Clarification: If any person gives his residential dwelling (place to live, house) for rent to any registered person for residential use then such renting services would now be taxable and hence exemption has been...

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 17th June, 2022 INCOME-TAX G.S.R. 458(E).—In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:— Short title and commencement. - (1) These rules may be called the Income-tax (18th Amendment) Rules, 2022....

MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 24th December, 2021 S.O. 5401(E).—In exercise of the powers conferred by sub-clause (iia) of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956), (hereinafter referred to as the said Act), the Central Government hereby declares “Electronic Gold Receipt” as securities for the purpose of the said Act. Explanation – For the purpose of this notification,- “Electronic Gold Receipt” means an electronic receipt issued...

MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION (Department of Consumer Affairs) NOTIFICATION New Delhi, the 14th June , 2018 S.O 2421(E).—In exercise of the powers conferred by sub-section (1) of section 14 of the Bureau of Indian Standards Act, 2016 (11 of 2016), the Central Government, after consulting the Bureau of Indian Standards, hereby notifies the following precious metal articles to be marked with Hallmark for the purposes of the said sub-section, namely:- 1. Gold jewellery and gold artefacts...

RESERVE BANK OF INDIA FOREIGN EXCHANGE DEPARTMENT CENTRAL OFFICE MUMBAI-400 001 Notification No. FEMA. 345/2015-RB November 16, 2015 Foreign Exchange Management (Permissible Capital Account Transactions) (Fourth Amendment) Regulations, 2015 In exercise of the powers conferred by sub-section (2) of Section 6, sub-section (2) of Section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank of India makes, in consultation with the Central Government, the following amendments in the Foreign Exchange Management (Permissible Capital Account Transactions)...

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 109/2021-Customs (N.T.) New Delhi, the 31st December, 2021 G.S.R. (E). - In exercise of the powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations...

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 6th April, 2022 G.S.R. 279(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Management and Administration) Rules, 2014, namely:- Short title and commencement. - (1) These rules may be called the Companies (Management and Administration) Amendment Rules, 2022. (2) They shall come into force on the...

e-Invoice under GST e-Invoice is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP) to be managed by the GST Network (GSTN). All invoice information is transferred from einvoice1.gst.gov.in portal to both the GST portal and e-way bill portal in real-time. Therefore, it eliminates the need for manual data entry...