taxation Laws (Amendment) Act, 2021

Section 21 – Tribunals Reforms Act, 2021

Amendment of Act 47 of 1999 In the Trade Marks Act, 1999,— (a)   in section 2, in sub-section (1),— (i)   clauses (a), (d), (f), (k), (n), (ze) and (zf) shall be omitted; (ii)   for clause (s), the following clause shall be substituted, namely:—     ‘(s) “prescribed” means,— (i)   in relation […]

Section 19 – Tribunals Reforms Act, 2021

Amendment of Act 55 of 1994 In the Airports Authority of India Act, 1994,— (a)   in section 28A, clause (e) shall be omitted; (b)   in section 28E, for the word “Tribunal”, at both the places where it occurs, the words “Central Government” shall be substituted; (c)   sections 28-I, 28J and 28JA shall

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

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,

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