December 30, 2023

RNM Tax Alert – Direct Tax Part for November 2023

INSTRUCTION NO. 2/2023 [F. NO. 312/82/2022-OT], DATED 10-11-2023 That the CBDT prescribes Monetary limit of Rs. 10 lakh or more to withhold refund under Sec. 245(2). The time limit is hereby revised to 20 days for the Faceless Assessment Unit and to 30 days for Jurisdictional Assessing Officer. CBDT extends time limit to process refund claimed ITRs for AYs 2018-19 to […]

Direct Tax
August 17, 2023

RNM Tax Alert – Direct Tax Part for July 2023

CBDT NEW DELHI NOTIFICATION NO 52/2023, Dated: July 20, 2023 No deduction of tax u/s 194 of the IT Act 1961 from any income in the nature of dividend paid by any unit of an International Financial Services Centre [engaged in the business of leasing of an aircraft] CBDT NEW DELHI NOTIFICATION NO 54/2023, Dated: August 1, 2023 The CBDT […]

Direct Tax

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