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| Dear Reader, | |||
| Greetings for the day!!! We are pleased to share the recent Income Tax notification and circulars. |
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| S.no | Description | Relevant links |
| 1. | CBDT issues explanatory memorandum w.r.t. Finance Act, 2023 | Circular no.1/2024 Dtd 23.01.2024 |
| 2. | CBDT provides recognition to State Legal Service Authority Union Territory Chandigarh u/s 10(46), outlining specific incomes and conditions for its applicability. | Notification no.15/2024 Dtd 23.01.2024 |
| 3. | CBDT provides retrospective effect w.r.t. applicability of specified notifications issued u/s 10(46) in the past. Further, CBDT clarified in the explanatory memorandum that no person would be adversely affected by giving retrospective effect to this notification | Notification no.14/2024 Dtd 23.01.2024 |
| 4. | Central Government authorizes the inquiry authority to issue summons and enforce attendance of witnesses, in case of departmental inquiry relating to Shri Sailendra Mamidi, PCIT(Retd.). | Notification no.13/2024 Dtd 19.01.2024 |
| 5. | Central Government authorizes the inquiry authority to issue summons and enforce attendance of witnesses, in case of departmental inquiry relating to Shri S.Sarath (Retd.), ITO. | Notification no.12/2024 Dtd 19.01.2024 |
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