Jurisdiction allocation for international taxation: designated income-tax authorities authorised to exercise specified powers over defined assessees.
The Principal Chief Commissioner (International Taxation), under CBDT powers and related notifications, authorises designated ACIT/DCIT(IT) authorities and their headquarters to exercise jurisdiction for purposes of Chapter VIII of the Finance Act, 2016 in respect of specified persons or classes of assessees. The order supersedes earlier office orders, prescribes supervisory Range Heads and Commissioners for each authorised circle or range, and details territorial and administrative allocations of assessees to the authorised international taxation authorities; it comes into immediate force and records subsequent textual corrections.

Information sharing for income verification: specified authority to flag whether tax returns meet the stated income threshold.
The Director General of Income tax (Systems) is designated as the Specified Authority to respond to requests from the state department; the state must supply PAN/Aadhaar, Assessment Year and an income threshold, and the Specified Authority will return a flag - "Yes," "No," or "Not Available" - indicating whether the Gross Total Income/Total Income in the ITR for that Assessment Year is above or below the stated threshold.

Vivad se Vishwas eligibility and computation rules clarified, fixing cut off status for appeals and modelling disputed tax allocation.
Clarifications explain that eligibility under the Direct Tax Vivad se Vishwas Act, 2020 is determined by the status of appeals, writs, arbitrations or statutory filings as on 31 January 2020, with specified exceptions; computation rules require inclusion of enhancement notices and additional grounds filed by that cut off, aggregation of repeated additions with the higher tax taken where applicable, and allocation of identifiable prepaid taxes to corresponding income while unidentifiable prepaid taxes are apportioned against remaining liabilities.

Salary TDS under section 192: CBDT explains 2020-21 slab rates, concessional taxation, and employer compliance duties.
Income-tax deduction at source from salaries during financial year 2020-21 under section 192 is governed by the normal slab rates and the concessional regime under section 115BAC, subject to the prescribed conditions for option, exemptions, deductions, surcharge, and health and education cess. The employer must compute estimated taxable salary, deduct tax at each payment, adjust excess or shortfall within the year, and follow the rules for multiple employers, foreign currency salary, perquisites, lower deduction certificates, and employee intimation for section 115BAC. The circular also sets out TDS compliance, Form 24Q, Form 16, PAN or Aadhaar and TAN requirements, and the evidentiary conditions for allowances, exemptions, and Chapter VI-A deductions.

Personal hearing through video conference may be allowed when a draft assessment modification is disputed after a written response.
Under the Faceless Assessment Scheme, 2019, the ReAC may allow personal hearing through Video Conference where a proposed modification in a Draft Assessment Order is disputed by the assessee or authorised representative; allowance follows consideration of case-specific facts. Requirements: the assessee must have submitted a written response to the DAO; Video Conferences are ordinarily thirty minutes and may be extended on request; documents or evidence may be furnished during the session or within a reasonable time permitted by the assessing unit.

Condonation of delay in filing audit report for exemption claims: commissioners may admit belated applications subject to reasonable cause.
Commissioners of Income-tax are authorized to admit belated applications for condonation of delay in filing Form No. 10BB where the applicant establishes they were prevented by reasonable cause. Failure to furnish Form No. 10BB electronically with the return disentitles the entity from claiming exemption. Commissioners must dispose of earlier-year applications by the stated administrative deadline, and may admit applications for later years where delay is within the prescribed one year period and decide on merits.

Vivad se Vishwas payment extension permits late payment without additional amount following timely filing and certificate issuance.
The circular clarifies that declarants who file a declaration under the Vivad se Vishwas Act on or before the notified filing deadline shall, when issued a certificate by the designated authority, be allowed to make payment without additional amount by the extended payment deadline, notwithstanding the statutory requirement to pay within fifteen days of receipt of the certificate; designated authorities are directed to reflect this concession when issuing certificates to prevent undue hardship.

Attachment of property: prior higher-level approval required and extant procedures must be followed before coercive tax recovery.
The corrigendum requires that attachment of movable or immovable property follow extant statutory procedure and that Tax Recovery Officers comply with the Second Schedule; Assessing Officers or TROs must obtain prior approval from Pr CIT/Pr. DIT/CIT/DIT before any attachment.

Power of survey under section 133A: approvals required from designated TDS or Investigation Wing authorities before conducting surveys.
Order prescribes that surveys under section 133A may be conducted only by officers of the Investigation Wing or the TDS charge, subject to prior approval: TDS charge surveys require Pr. CCIT/CCIT (TDS) approval and execution by TDS officers; Central charge surveys require DGIT (Inv.) approval and conduct by Investigation Wing officers including Central charge staff; certain Central charge actions require a two member collegium approval.

Coercive recovery procedures require exhaustion of alternatives and collegiate approval before surveys or attachments proceed.
Assessing Officers and Tax Recovery Officers may exercise recovery powers only after exhausting alternative measures and must obtain prior approval from designated senior officers before undertaking attachment; recovery surveys are limited to Investigation or TDS Wing officers, require specified Collegium or senior approvals depending on charge, must involve the concerned AO/TRO, remain within approved scope, and be reported and uploaded on the ITBA platform.

Jurisdiction allocation for international taxation: income-tax authorities assigned specific assessee classes and PAN-based divisions for assessment.
The Principal Chief Commissioner (International Taxation), Delhi, authorised specified ACIT/DCIT(IT) circles to exercise jurisdiction under Chapter VIII of the Finance Act, 2016, identifying each circle's headquarters, supervisory Range Head and Commissioner, and the classes of assessees covered-allocated by geographic charge, administrative control, PAN-character or surname groupings, and by assessee type; the order supersedes the prior office order and is effective immediately.

Leave Travel Concession cash package links reimbursement to GST purchases, digital payments, and higher spending thresholds.
Special cash package in lieu of one Leave Travel Concession is made available to Central Government employees during the Block 2018-21 as a reimbursement measure linked to leave encashment and deemed LTC fare. Eligibility depends on opting for both components and spending beyond the applicable entitlement, including three times the deemed fare value, on GST-rated purchases or services from GST-registered vendors through digital mode, supported by invoices. Leave encashment is subject to TDS, while deemed LTC fare reimbursement is exempt on existing LTC lines pending legislative amendment.

Extension of return filing deadline for belated and revised income-tax returns due to COVID-19 relief.
Exercising powers under Section 119(2)(a) of the Income-tax Act, 1961, the authority extends the due date for furnishing belated returns under Section 139(4) and revised returns under Section 139(5) for the assessment year 2019-20 from the previously notified September date to a later date in November 2020, on account of genuine difficulties caused by the COVID-19 pandemic and following earlier statutory and notification-based extensions.

GST return information upload into Form 26AS authorized, with designated officials required to set procedures and standards.
Designated Income-tax Systems officials are authorized to upload GST return information into the Annual Information Statement in Form 26AS, to be done within three months from the end of the month in which the information is received; those officials shall specify procedures, formats and standards for such uploading.

E commerce operator tax deduction clarified: exemptions, payment gateway non duplication, threshold computation, and TCS scope defined.
Section 194 O requires an e commerce operator to deduct tax at source on gross amounts credited or paid to participants, while section 206C(1H) requires sellers to collect tax at source on receipt of sale consideration exceeding the statutory threshold. The Board issues guidelines exempting transactions on recognized exchanges and certain power exchanges, prevents duplicate deduction by payment gateways where the e commerce operator has deducted tax, relieves uninvolved insurance agents/aggregators from subsequent year deduction obligations, clarifies threshold computation from the start of the previous year, distinguishes motor vehicle TCS scope, disallows adjustments for returns/indirect taxes, and exempts fuel supplied to non resident airlines.

Survey powers under section 133A require senior approval and must be used only as a last resort.
The order imposes an approval regime for conduct of survey u/s 133A: International Taxation charges need CCsIT (International Taxation) approval or CCIT (International Taxation) where no CCsIT exists; TDS charges need CCsIT (TDS) approval or Pr. CCsIT where no CCsIT exists; Central charges need CCIT (Central)/DGIT (Investigation) approval and collaboration with the investigation wing. Approving officers must ensure all other possibilities are exhausted and that survey is a last resort.

Compulsory selection for complete scrutiny allocates specified case categories to Central Charges or the National e Assessment Centre for assessment.
Guidelines set parameters for compulsory selection of returns for Complete Scrutiny under the Faceless Assessment Scheme, 2020: survey, search and seizure, notices calling for return, reassessment notices, and registration/approval claim cases are categorized. Where impounded material or certain search/seizure aspects exist, matters must be transferred to Central Charges after issuance of the assessment notice; where no impounded material or where returns were filed, proceedings are to be conducted by the National e Assessment Centre, with required Survey Report uploads to ITBA.

Information sharing: IT return filing status to be furnished to scheduled commercial banks under section 138 of Income tax Act.
The Central Board of Direct Taxes designates the Principal Director General of Income tax (Systems) as the specified income tax authority empowered to furnish to Scheduled Commercial Banks the taxpayers' IT return filing status; the Principal DGIT (Systems) must notify the procedure and format for providing this information after obtaining CBDT approval and forward a copy of the notification to the issuing division.

Charge prohibition on prescribed electronic modes requires banks to cease levies and refund any charges collected.
The circular reiterates that no bank or system provider may impose any charge, including the Merchant Discount Rate, on payer or beneficiary for payments through prescribed electronic modes notified for compliance; banks must refund charges collected on or after the operative date for such transactions and must not impose charges on future transactions using those prescribed modes.

Power of survey limited to officers in Investigation Wing and TDS Commissionerates, with specified approval authorities.
The order designates that the Income-tax Authority for exercising the power of survey under section 133A shall be only officers posted in the Directorates of Investigation (Investigation Wing) and in Commissionerates of TDS, and that approval for such surveys rests with DGIT (Investigation) for investigation wing and Pr.CCIT/CCIT (TDS) for TDS charges.