Monthly Archives: September 2023

chapter vi a deductions income tax

By | September 8, 2023

chapter vi a deductions income tax  [CHAPTER VI-A DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME A.—General Deductions to be made in computing total income. 80A.   (1) In computing the total income of an assessee, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this Chapter, the deductions specified in sections… Read More »

CBIC instructions for provisional attachment of property

By | September 8, 2023

CBIC instructions for provisional attachment of property The CBIC, GST-Investigation Wing vide GST/INV/Provisional Attachment/Advisory/2023-24 dated September 02, 2023 has issued the procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect. Attention is invited to section 83 of the CGST Act, 2017.… Read More »

New GST rule for online gaming and casino NOTIFICATION No 45/2023 CGST Third Amendment Rule 2023

By | September 7, 2023

MINISTRY OF FINANCE(Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 6th September, 2023 No. 45/2023 –Central TaxG.S.R.657(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes… Read More »