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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The notification amends a previous notification u/s 120(1) and (2) of the Income-Tax Act, 1961, regarding the jurisdiction of Income Tax Authorities. It removes specific jurisdictional references in Uttar Pradesh and substitutes them with a list of revenue districts including Kanpur Nagar, Jalaun, Agra, and others, along with the State of Uttarakhand. The amendment, effective from June 6, 2024, is issued by the Central Board of Direct Taxes.
The notification amends a previous notification u/s 120(1) and (2) of the Income-Tax Act, 1961, regarding the jurisdiction of Income Tax Authorities. It removes specific jurisdictional references in Uttar Pradesh and substitutes them with a list of revenue districts including Kanpur Nagar, Jalaun, Agra, and others, along with the State of Uttarakhand. The amendment, effective from June 6, 2024, is issued by the Central Board of Direct Taxes.
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