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CBDT issued Guidelines for Compulsory Selection of returns for Complete Scrutiny during the financial year 2026-27 – procedure for compulsory selection in such cases.
Central Board of Direct Taxes (CBDT) issued Circular No. 19/2024 dated 16.12.2024 to provide Guideline Note 2/2024 on provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024.
Section 194-O of the Income-tax Act, 1961 (‘the Act’) provides that an e-commerce operator shall deduct income-tax at the rate of one per cent of the gross amount of sale of goods or provision of service, or both, facilitated through…
CBDT issued a guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24 vide F.No. 225/66/2023/ITA-II dated 24.05.2023