Central Board of Direct Taxes (CBDT) issued notification no. 79/2026 dated 07.07.2026 to hereby notifies the “Core Settlement Guarantee Fund (PAN: AAAJN1263G) set up by National Commodity Clearing Limited (NCCL)”, a recognized clearing corporation, in respect of the income referred against the said serial number, for the tax Year 2026-2027 onwards.
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CBDT issued notification no. 18/2026 dated 27.02.2026 to provide deduction u/s 35(1)(ii) of the Income-tax Act, 1961 (43 of 1961) (the Act) read with Rules 5C and 5E of the Income-tax Rules, 1962 (the Rules), to Sri Ramachandra Institute of Higher Education and Research Trust,
CBDT issued notification no. 38/2025 dated 23.04.2025. The Central Government hereby notifies that any expenditure incurred to settle proceedings initiated in relation to contravention or defaults under the following laws shall not be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect of such expenditure, namely:–
CBDT issued notification no. 23/2025 dated 28.03.2025 to make following rules further to amend the Income-tax Rules, 1962, in exercise of the powers conferred by section 44AB and section 295 of the Income tax Act, (43 of 1961).
