Income Tax - 2022

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• Notifications
• Circulars

Notifications:

• ​Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers
• Co-browsing feature is now available for the taxpayer, to know more Click Here
• Amendments in Notification No.60/2022 dated the 10th June, 2022 [No.123]
• Amendments in Notification No.61/2022 dated the 10th June, 2022 [No.121]
• The Income-tax (33rd Amendment) Rules, 2022 - Amendment to Rule 114F(5) [No.112]
• ​FAQs on filing Form 27C
• ​The Income-tax (32nd Amendment) Rules, 2022 -- Application for recomputation of income under sub-section (18) of section 155 [No.111]
• ​Order Specifying the Collegium - Explanation to section 158AB of the Income-tax act, 1961
• FAQ's on filing of Tax Audit Report Form 3CA-CD/3CB-CD
• Date for filing modified return ITR-A u/s 170A of the Act is extended till March 31, 2023 [Order]
• The Income-tax (31st Amendment) Rules, 2022 - Form ITR-A - Modified Return of Income to be furnished by a successor entity to a business reorganisation [No.110]
• Guidelines for Compounding of Offences under the Income-Tax Act, 1961
• The Income-tax (30th Amendment) Rules, 2022 - Form 52A [No.109]
• The Income-tax (29th Amendment) Rules, 2022 [No.105]
• The Income-tax (Twenty Eighth Amendment) Rules, 2022 [No.101]
• The Income-tax (27th Amendment) Rules, 2022 [No.100]
• Regarding non-applicability of section 206C [No.99]
• The Income-tax (26th Amendment) Rules, 2022 [No.98]
• The Income-tax (25th Amendment) Rules, 2022 [No.96]
• The Income-tax (24th Amendment) Rules, 2022 [No.94]
• Documents to be kept by family of individual in event of Covid-19 related death [No.92]
• Records to be kept for Covid-19 treatment [No.91]
• Documents to be submitted to employer for Covid-19 treatment [No.90]
• Further amendments in Notification No.16/2020, dated the 5th March, 2020 [No.89]
• The Income-tax (Twenty Third Amendment) Rules, 2022 [No.87]
• Reduction of time limit for verification of Income Tax Return (ITR) from within 120 days to 30 days of transmitting the data of ITR electronically [No.5/2022]
• Corrigendum to Notification No.67/2022 [No.84]
• The Income-tax (Twenty Second Amendment) Rules, 2022 [No.83]
• Amendments in Notification No.60/2014 [No.82]
• The Income-tax (21st Amendment) Rules, 2022 [No.80]
• Corrigendum to Notification No.73/2022 [No.77]
• Virtual digital asset qualified as non-fungible token [No.75]
• Virtual Design Assets notified [No.74]
• The Income-tax (20th Amendment) Rules, 2022 [No.73]
• Determination of arm's length price [No.70]
• The Income-tax (19th Amendment) Rules, 2022 [No.67]
• The Income-tax (18th Amendment) Rules, 2022 [No.66]
• Exemption from TDS [No.65]
• The Income-tax (Seventeenth Amendment), Rules, 2022 [No.64]
• Cost of Inflation Index for 2022-23 [No.62]
• Notification No.59
• The Income-tax (Sixteenth Amendment) Rules, 2022 [No.57]
• Procedure of PAN application & allotment through Simplified Proforma for in corporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Affairs [No.4]
• Specifying Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix-II to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962 [No.3]
• Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT) [No.2]
• Compliance Check Functionality for Section 206A8 & 206CCA of Income-tax Act 1961 [No.1]
• Amendments in Notification S.O. 118(E), dated 12th January, 2021 [No.55]
• The Faceless Penalty (Amendment) Scheme, 2022 [No.54]
• The Income–tax (Fifteenth Amendment) Rules, 2022 [No.53]
• The Income-tax (Fourteenth Amendment) Rules, 2022 [No.51]
• The Income-tax Amendment (Thirteenth Amendment) Rules, 2022 [No.50]
• The Income-tax (Twelfth Amendment) Rules, 2022 [No.49]
• The Income-tax (Eleventh Amendment) Rules, 2022 [No.48]
• Countries notified for section 47 [No.46]
• The Income-tax (10th Amendment) Rules, 2022 [No.42]
• The Income-tax (Ninth Amendment) Rules, 2022 [No.37]
• Notification No.31]
• The Income-tax (8th Amendment) Rules, 2022 [No.28]
• The e-Dispute Resolution Scheme, 2022 [No.27]
• The Income-tax (Seventh Amendment) Rules, 2022 - Dispute Resolution Committee [No.26]
• Countries notified [No.25]
• The Income-tax (6th Amendment), Rules, 2022 [No.24]
• The Income-tax (5th Amendment) Rules, 2022 - ITR 7 notified [No.23]
• The Income-tax (fourth Amendment) Rules, 2022 [No.21]
• Non-applicability of section 206C [No.20]
• The Faceless Inquiry or Valuation Scheme, 2022 [No.19]
• The e-Assessment of Income Escaping Assessment Scheme, 2022 [No.18]
• The Income-tax (Third Amendment) Rules, 2022 [No.17]
• Notification No.16
• The Faceless Jurisdiction of Income tax Authorities Scheme, 2022 [No.15]
• Amendment in Notification No.89 [No.11]
• National Skill Development Corporation notified [No.10]
• The Securities Transaction Tax (1st Amendment), Rules, 2022 [No.9]
• The Income tax (2nd Amendment) Rules, 2022 [No.8]
• The “e-advance rulings Scheme, 2022” [No.7]
• The Income tax (1st Amendment) Rules, 2022 [No.6]

Circulars:

• Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act, 1961 in respect of dealership/distributorship contract in case of Co-operative Societies [Circular No.25]
• TDS on Income from Salaries u/s 192 during FY 2022-23​ [Circular No. 24]
• Explanatory Notes to the provisions of the Finance Act, 2022​ [Circular No. 23]
• Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A [Circular No.22]
• Extension of due date for filing TDS Form 26Q [Circular No.21]
• Extension of due date for furnishing return of income for the Assessment Year 2022-23 [Circular No.20]
• ​Extension of timeline for filing of various reports of audit for the Assessment Year 2022-23 [Circular No.19]
• ​Additional Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961 [Circular No.18]
• Circular No.17
• Circular No.16
• Circular No.15
• Circular No.14
• Circular No.13
• Circular No.12
• Circular No.11
• Circular No.10
• Circular No.9
• Circular No.8
• Circular No.7
• Circular No.6
• Circular No.5
• Circular No.4
• Circular No.3
• Circular No.2
• Circular No.1