Annual RODTEP Return Filing Procedure
ARR is to be filed by 31st March of the next financial year on DGFT portal. Annual RODTEP Return is to be filed by exporters (IEC) whose total RODTEP claim exceeds Rs. 1 crore in a financial year across all 8 digit HS Codes.
Single Filing System for Listed Companies through API based integration between Stock Exchanges
Single filing system has been extended for disclosure of Grievance Redressal Mechanism for Exclusively Debt listed companies and disclosure of Corporate Governance Report under Regulation 27(2) of SEBI LODR for equity listed companies effective from October 26, 2024.
Guidelines for Compounding of Offences under Income Tax Act, 1961
CBDT has reviewed and issued revised guidelines for compounding of offences under Income Tax Act, 1961.
Arm’s Length Price of International Transaction or Specified Domestic Transaction
It has been notified that price at which International Transaction or Specified Domestic Transaction has been actually undertaken shall be considered as Arm’s Length Price for Section 92C if the variance between both the prices does not exceed as notified
Applicability of GST on Certain Services
Clarifications regarding applicability of GST on certain services
Understanding of “As-is” / “As-is where is basis”
Various GST circulars have used the term “As-Is” or “As-Is Where is Basis” while issuing clarifications regarding applicable GST rates and appropriate classification of specified goods or services or both.
Guidance Note on provisions of Direct Tax Vivad se Vishwas Scheme, 2024
Circular No. 12 of 2024 from the Ministry of Finance provide guidance the Direct Tax Vivad se Vishwas Scheme (DTVSV) 2024.
CBDT Amends Rules 21AA, 26B and Forms 12BAA, 16, 24Q
The Central Board of Direct Taxes (CBDT) issued Notification No. 112/2024 on October 15, 2024, amending the Income-tax Rules, 1962.
CBDT issues amendments to Form No. 10A and Form No. 10AB
The Central Board of Direct Taxes (CBDT) has notified the Income-Tax Amendment (Seventh Amendment) Rules, 2024
NSE & BSE issues SOP under SEBI(PIT) Regulations, 2015 for ensuring compliance with SDD
Regulation 3(5) and 3(6) of SEBI (Prohibition of Insider Trading) Regulations, 2015, inter alia requires SDD to be maintained.
