March, 2022 – Issue No. III


Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of specified Central Tax Commission rates vested with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence.

CBDT has issued instructions/ circular, which compiles the provisions/ rates applicable u/s 192 for TDS on Salary payments to employees, during FY 2021-22 (AY 2022-23), including explanations on many other related issues/ provisions under the Income Tax Act/ Rules.Relaxation from the requirement of electronic filing of application in Form No.3CF – Physical filing allowed upto 30.09.2022 or upto availability of online form on the e-filing website, whichever is earlier.The delay in filing of Form 10-IC as per Rule 21AE of the Rules for the previous year relevant to A.Y 2020-21 is condoned subject to certain conditions.
Guidelines of ANF-4F of Handbook of Procedures, 2015-2020 has been amended to allow submission of FIRC in case of exports made to OFAC listed countries under Advance Authorization.

The Indian Tax Advisors