Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
The circular extends the due date for furnishing return of income for the Assessment Year 2024-25 from 31st October 2024 to 15th November 2024 for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. The Central Board of Direct Taxes (CBDT) exercised its powers u/s 119 of the Act to grant this extension.
The circular extends the due date for furnishing return of income for the Assessment Year 2024-25 from 31st October 2024 to 15th November 2024 for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. The Central Board of Direct Taxes (CBDT) exercised its powers u/s 119 of the Act to grant this extension.
Note: It is a system-generated summary and is for quick reference only.