taxation Laws (Amendment) Act, 2021

Section 3 – Taxation Laws (Amendment) Act, 2021

Amendment of section 119 In the Finance Act, 2012 (23 of 2012), in section 119, the following provisos shall be inserted, namely:— “Provided that this section shall cease to apply to the person who fulfils the following conditions, namely:— (i)   where such person has filed any appeal before an appellate forum or a writ petition

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Section 2 – Taxation Laws (Amendment) Act, 2021

Amendment of section 9 In section 9 of the Income-tax Act, 1961 (43 of 1961), in sub-section (1), in clause (i), in Explanation 5, after the third proviso, the following provisos shall be inserted, namely:— “Provided also that nothing contained in this Explanation shall apply to— (i)   an assessment or reassessment to be made under section 143, section 144,

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Section 1 – Taxation Laws (Amendment) Act, 2021

PRELIMINARY Short title 1. This Act may be called the Taxation Laws (Amendment) Act, 2021. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance

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