Mar 19, 2021

Capital and provisioning requirements for exposures to entities with Unhedged Foreign Currency Exposure(UFCE)

<p>RBI vide notification Nos. RBI/2020-21/100 dated 17th February, 2021 has issued guidelines that information on UFCE may be obtained by banks from entities on a quarterly basis and on self-certification basis.<br> A representation has been received from banks expressing their inability in obtaining UFCE certificates from listed entities for the latest quarter due to restrictions on disclosure of such information prior to finalisation of accounts.<br> In view of this, it has been decided that in such cases, banks may use data pertaining to the immediate preceding quarter.....

Mar 19, 2021

Investment by Foreign Portfolio Investors (FPI) in Defaulted Bonds – Relaxations

<p>RBI vide notification no. RBI/2020-21/105 dated 26th February, 2021 has notified relaxations relating to investment by foreign portfolio investors (FPI) in defaulted bonds.<br> <br> It has now been decided to exempt<br> investments by FPI in Non-Convertible<br> Debentures/bonds which are under<br> default, either fully or partly, in the<br> repayment of principal on maturity or<br> principal instalment in the case of<br> amortising bond.</p>   <p><a href="https://www.rbi.org.in/Scripts/Notificatio nUser.aspx?Id=12037&Mode.....

Mar 19, 2021

Data Format for Furnishing of Credit Information to Credit Information Companies and other Regulatory Measures

<p>RBI vide Notification No. RBI/2020-<br> 21/106 has decided to modify the<br> format for furnishing the Credit<br> Information to Credit Information<br> Companies.<br> The following formats are modified:<br> i. Consumer Bureau: The label of<br> the field ‘Written off and Settled<br> status’ is modified as ‘Credit<br> Facility Status’ and it will also<br> have a new catalogue value,<br> viz., ‘Restructured due to<br> COVID-19’.<br> ii. Commercial Bureau: The existing<br> field ‘Major reasons for<br> restructuring’ will have a new<br> catalogue value, viz......

Mar 19, 2021

Extension of Due date for Declaration in respect of Tax Arrears

<p>Income tax vide Notification No.<br> 09/2021 dated 31st March, 2021 has<br> notified the last date for declaration<br> to designated authority about the tax<br> arrears under Direct Tax Vivad se<br> Vishwas Act, 2020. The new date shall<br> be 31st March, 2021 in place of 28th<br> February,2021.</p>   <p><a href="https://www.incometaxindia.gov.in/co mmunications/notification/notification_9 _2021.pdf">https://www.incometaxindia.gov.in/co mmunications/notification/notification_9 _2021.pdf</a></p> .....

Mar 19, 2021

Residential status of certain individuals under Income-tax Act, 1961

<p>Income Tax vide Circular No. 2/2021<br> dated 3rd March, 2021 has issued guidelines w.r.t Residential Status under Section 6 of the Income Tax Act, 1961.<br> The guidelines relating to Residential Status for previous years 2019-20 and 2020-21 can be accessed from the following link:</p>   <p><a href="https://incometaxindia.gov.in/communications/circular/residency-circular-02-of-2021.pdf">https://incometaxindia.gov.in/communications/circular/residency-circular-02-of-2021.pdf</a></p> .....

Mar 19, 2021

Master Circular on Surveillance of Securities Market

<p>SEBI vide Master Circular no. SEBI/HO/ISD/ISD/CIR/P/2021/22 dated 1st March, 2021 has issued a master circular with respect to Surveillance of Securities Market.<br> In order to enable the users to have an access to all the applicable circulars at one place, the Master Circular on Surveillance of Securities Market has been prepared.</p>   <p><a href="https://www.sebi.gov.in/legal/master-circulars/mar-2021/master-circular-on-surveillance-of-securities-market_49354.html">https://www.sebi.gov.in/legal/master-circulars/mar-2021/m.....

Mar 19, 2021

Code of Conduct & Institutional mechanism for prevention of Fraud or Market Abuse

<p>SEBI vide circular No. SEBI/HO/MRD/DCAP/CIR/P/2021/23 dated 3rd March, 2021 has decided that the Code of Conduct and Institutional Mechanism for prevention of fraud or market abuse shall be applicable to Stock Exchanges, Clearing Corporations and Depositories.<br> Accordingly, Institutions shall formulate a Code of Conduct to regulate, monitor and report trading by their designated persons towards achieving compliance with the PIT(Prohibition of Insider Trading) Regulations.</p>   <p><a href="https://www.sebi.gov.in/legal/cir.....

Mar 19, 2021

Filing of list of stakeholders under clause (d) of sub-regulation (5) of regulation 31 of the IBBI (Liquidation Process) Regulations, 2016

<p>IBBI vide Circular No. IBBI/LIQ/40/2021 requires the liquidator to file the list of stakeholders of the respective corporate debtor under liquidation on the electronic platform of the Board for dissemination on its website. The purpose of this requirement is to improve transparency and enable stakeholders to ascertain the details of their claims at a central platform.</p>   <p><a href="https://ibbi.gov.in//uploads/legalframwork/8d38ca4dc37264636b22daa2a3c637ba.pdf">https://ibbi.gov.in//uploads/legalframwork/8d38ca4dc37264636b.....

Mar 19, 2021

Where assessee had invested sale consideration on transfer of Capital Asset in purchasing a new residential property in name of his married widowed daughter, Assessing Officer to grant exemption under section 54F on such amount invested in his daughter's name. Vide Decision of Income Tax Appellate Tribunal of Bangalore in Krishnappa Jayaramaiah Vs. Income Tax Officer, Ward 6(3)(4), Bangalore

<p>Facts of the case: </p>   <p>1. The assessee filed Return of Income declaring total income at Rs. 2,96,430 under the head 'house property', 'income from capital gain' and 'income from other sources'. 2. The assessee claimed deduction u/s 54F of the Act for the investment made in a residential property, in the name of his widowed daughter Smt. J. Shylaja. 3. The assessee submitted before the A.O. that the property under question was received by inheritance by way of partition. The legal heirs of the property are the assessee, .....

Mar 19, 2021

Assessee was required to file necessary GST TRAN-1. While filing said Form, instead of entering details under column 7(a), assessee erroneously entered details against column 7(d) which would apply only in cases of stock of goods not supported by invoices/documents evidencing payment of tax. However, assessee was very much having necessary invoices/documents evidencing payment of tax. Since assessee did not correctly enter details, assessee was not given consequential credit under new GST regime. After assessee realized same, it submitted request before Assistant Commissioner to do needful. Assessee furnished all necessary details. However, Assistant Commissioner informed assessee that it was not possible for them to consider assessee's request in absence of any specific Court order. Whether since assessee had filed FORM GST TRAN-1 in time and his only grievance was that he was being denied benefit of input tax credit for having entered details in wrong column, Assistant Commissioner was to be directed to accept said request of assessee and do needful. - vide decision of High Court of Madras in Ram Auto v. Commissioner of Central Taxes & Central Excise, Madurai.

<p>Facts of the case:</p>   <ol><li>The petitioner is a dealer in two wheelers. Assessee was registered under Tamil Nadu Value Added Tax Act, 2006. The petitioner was having input tax credit to the tune of Rs. 4,85,684/-.</li><li>Following the introduction of GST regime, transition and migrations from the earlier system had to be made. The petitioner like any other dealer was required to file the necessary GST TRAN-1.</li><li>While filing the said Form, instead of entering the details under column 7(a), the petitione.....

Sep 15, 2021

Waiver of Penalty to registered person for Non-Compliance of Issuance of Dynamic Quick Response Code (QR)

<p>GST vide Notification No. 06/2021 dated 30th March, 2021 has waived the penalty to registered person for non-issuance of Dynamic Quick Response Code (QR) to un-registered person if the turnover exceeds Five Hundred Crores subject to exceptions till 30th June, 2021.</p>   <p><a href="https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-89-central-tax-english-2020.pdf">https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-89-central-tax-english-2020.pdf</a><br><a href="https://www.cbic.gov.in/resources//htdocs-cbec/g.....

Sep 15, 2021

Extension of Framework for processing of e-mandates for recurring online transactions

<p>RBI vide notification No. RBI/2020-21/118 dated 31st March, 2021 has extended the timeline for registration of e-mandates by the stakeholders for recurring online transactions using cards / wallets / Unified Payments Interface. <br>Keeping in view the requests of some stakeholders and to prevent any inconvenience to customers, RBI has decided to extend the timeline for ensuring full compliance to the framework till September 30, 2021. During the extended timeline, no new mandate for recurring online transactions shall be registered by stakeholders, unless such mandates.....

Sep 15, 2021

Priority Sector Lending (PSL) - Lending by banks to NBFCs for On-Lending

<p>RBI vide Notification no. RBI/2021-22/15 dated 7th April, 2021 has extended the PSL Classification w.r.t lending by banks to NBFCs.With a view to ensure continued availability of credit to these sectors to aid faster economic recovery, it has been decided to extend the PSL classification for lending by banks to NBFCs for on-lending up to September 30, 2021.</p>   <p><a href="https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12069&Mode=0">https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12069&Mode=0</a></p.....

Sep 15, 2021

Asset Classification and Income Recognition following the expiry of Covid-19 regulatory package

<p>RBI vide Notification No. RBI/2021-22/17 has notified the Asset Classification and Income Recognition following the expiry of Covid-19 regulatory package.<br> I. Refund/adjustment of ‘interest on interest’<br> i. All lending institutions shall immediately put in place a Board-approved policy to refund/adjust the ‘interest on interest’ charged to the borrowers during the moratorium period, i.e. March 1, 2020 to August 31, 2020 in conformity with the above judgement.<br> ii. Methodology for calculation of the amount to be refunded/adjusted for different facilitie.....

Sep 15, 2021

WMA Limit for Government of India for the first half of the Financial Year 2021-22

<p>RBI vide Press Release No. 2020-2021/1337 has decided, in consultation with the Government of India, that the limits for Ways and Means Advances (WMA) for the first half of the financial year 2021-22 (April 2021 to September 2021) will be ₹1,20,000 crore.The RBI also stated that it may trigger fresh floatation of market loans when the Government of India utilises 75 per cent of the WMA limit.<br> The interest rate on WMA and overdraft will be:<br> i. WMA: Repo Rate<br> ii.Overdraft: Two percent above the Repo Rate</p>   <p>.....

Sep 15, 2021

Enhancement of limit of maximum balance per customer of Payments Banks(PBs)

<p>RBI vide Notification No. RBI/2021-22/20 has enhanced the limit of maximum balance per customer of Payment Banks (PBs) at the end of the day from ₹1 lakh to ₹2 lakh per individual customer with immediate effect.</p>   <p><a href="https://www.rbi.org.in/Scripts/Notification User.aspx?Id=12074&Mode=0">https://www.rbi.org.in/Scripts/Notification User.aspx?Id=12074&Mode=0</a></p> .....

Sep 15, 2021

Interest Equalization Scheme on Pre and Post Shipment Rupee Export Credit- Extension

<p>RBI vide Notification No. RBI/2021-22/2 has approved the extension of Interest Equalization Scheme for pre and post-shipment Rupee export<br>credit, with same scope and coverage, for three more months i.e.,<br>up to June 30, 2021. The extension takes effect from April 01, 2021, and ends on June 30, 2021 covering a period of three months</p>   <p><a href="https://www.rbi.org.in/Scripts/Notification User.aspx?Id=12074&Mode=0">https://www.rbi.org.in/Scripts/Notification User.aspx?Id=12074&Mode=0</a></p> <!-- /wp:paragrap.....

Sep 15, 2021

Reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance

<p>Income tax vide Circular No. 05/2021 dated 25th March, 2021 has notified that the reporting under clause 30C and clause 44 of the tax audit report which relates to impermissible avoidance arrangement and Break up of total expenditure of entities registered or not registered under the GST shall be kept in abeyance till 31st March,2022.</p>   <p><a href="https://www.incometaxindia.gov.in/communications/circular/circular_no_5_2021.pdf">https://www.incometaxindia.gov.in/communications/circular/circular_no_5_2021.pdf</a></p> <!-- .....

Sep 15, 2021

Applicability of Forms 3CEAC, 3CEAD and 3CEAE

<p>Income Tax vide Notification No. 31/2021 dated 5th April, 2021 has notified the limit for the consolidated group revenue of the international group in Rule 10DB(6).<br> Furnishing report in respect on the international group is not applicable if consolidated group revenue in the preceding accounting year doesn’t exceed six thousand four hundred crore rupees.</p>   <p><a href="https://www.incometaxindia.gov.in/communications/notification/notification_31_2021.pdf">https://www.incometaxindia.gov.in/communications/notification/.....

Sep 15, 2021

Guidelines pertaining to Surrender of FPI Registration

<p>SEBI vide Circular no. SEBI/ HO/ IMD/ FPI&C/ CIR/ P/ 2021/045 dated 30th March, 2021 has stated that while making an application to SEBI for seeking “No Objection Certificate” (NOC) for surrender, the DDP(Designated Depository Participant) shall confirm the following with respect to the FPI:<br> i)Accounts held by the applicant in the capacity of FPI have NIL balance and are blocked for further transactions.<br> ii)There are no dues/ fees pending towards SEBI.<br> iii)There are no actions/ proceedings pending against the said applicant.<br> iv)The CP code of th.....

Sep 15, 2021

Setting up of Limited Purpose Clearing Corporation (LPCC) by Asset Management Companies (AMCs) of Mutual Funds

<p>SEBI vide circular No. SEBI/HO/IMD/IMD-1DOF2/P/CIR/2021/0548 dated 6th April, 2021 has decided to amend the amount of contribution from AMCs towards share capital of LPCC.<br> In consideration of the representation received from AMFI, it has been decided that the contribution of AMCs shall be based on Average AUM (Assets under Management) of debt-oriented schemes for the Financial Year (FY) 2020-21.</p>   <p><a href="https://www.sebi.gov.in/legal/circulars/apr-2021/setting-up-of-limited-purpose-clearing-corporation-lpcc-by-as.....

Sep 15, 2021

Regulatory reporting by AIFs (Alternative Investment Funds)

<p>SEBI vide circular No. SEBI/HO/IMD/IMD-I/DOF6/CIR/2021/549 dated 7th April, 2021 has decided that all AIFs shall submit report on their activity as an AIF to SEBI on quarterly basis within 10 calendar days from the end of each quarter.</p>   <p><a href="https://www.sebi.gov.in/legal/circulars/apr-2021/circular-on-regulatory-reporting-by-aifs_49788.html">https://www.sebi.gov.in/legal/circulars/apr-2021/circular-on-regulatory-reporting-by-aifs_49788.html</a></p> .....

Sep 15, 2021

Amendment to Schedule V of the Companies Act., 2013

<p>MCA wide Notification dated 18th March, 2021 has made amendments to the Schedule V of the Companies Act, 2013. The amendments can be referred through the following link:</p>   <p><a href="http://www.mca.gov.in/Ministry/pdf/AmendmentNotification_19032021.pdf">http://www.mca.gov.in/Ministry/pdf/AmendmentNotification_19032021.pdf</a></p> .....

Sep 15, 2021

Amendment to Schedule III of the Companies Act., 2013

<p>MCA wide Notification dated 24th March, 2021 has made amendments to the Schedule III of the Companies Act, 2013.<br>The amendments can be referred through the following link:</p>   <p><a href="http://www.mca.gov.in/Ministry/pdf/ScheduleIIIAmendmentNotification_24032021.pdf">http://www.mca.gov.in/Ministry/pdf/ScheduleIIIAmendmentNotification_24032021.pdf</a></p> .....

Sep 15, 2021

Reporting of status of ongoing corporate insolvency resolution processes (CIRPs) through Form CIRP 7

<p>IBBI vide Circular No. IBBI/CIRP/41/2021 dated 18th March, 2021 has issued guidelines w.r.t filing of Form CIRP-7.<br>Regulation 40B of the CIRP regulations require an interim resolution professional (IRP) / resolution professional (RP) to file a set of forms (CIRP 1 to CIRP 6) within seven days of completion of specific activities to enable monitoring progress of CIRP.<br>This implies that Form (CIRP 1 to CIRP 6) would not be filed until the related activity is not completed for whatever reason. This makes monitoring of progress difficult. Regulation 40B of CIRP regul.....

Sep 15, 2021

Notification under section 4 of the Insolvency and Bankruptcy Code, 2016 for Chapter III-A

<p>IBBI vide Notification No. 30/20/2020 dated 9th April, 2021 has specified ten lakh rupees as the minimum amount of default for the matters relating to the pre-packaged insolvency resolution process of corporate debtor under Chapter III-A of the Code.</p>   <p><a href="https://ibbi.gov.in//uploads/legalframwork/e9b1c4b3489e51213db701b27222b474.pdf">https://ibbi.gov.in//uploads/legalframwork/e9b1c4b3489e51213db701b27222b474.pdf</a></p> .....

Sep 15, 2021

There is no requirement for a notice to be issued under section 143(2) for completion of an assessment under section 153C and thus, question of adhering to time limit prescribed under proviso to section 143(2) does not arise

<ul><li>vide Decision of High Court of Madras in B. Kubendran v. Deputy Commissioner of Income Tax, Central Circle 2(1), Chennai. Facts of the case: 1. The petitioner, an assessee challenges six orders of assessment passed by the Deputy Commissioner of Income Tax, Central Circle 2 (1)(respondent). The petitioner splits the impugned orders into two batches, 2012-13, 2013-14, 2014-15 and 2017-18 being batch I and 2015-16, 2016-17 being batch II. 2. A search was conducted in the premises of C. Vijayabaskar on 7-4-2017. All files relating to the searched entity as well as those as.....

Sep 15, 2021

Where assessee who was registered under Gujarat Value Added Tax Act, 2003 was granted provisional registration certificate in terms of section 139 under GST Act on basis of registration under VAT Act but due default in filing returns under VAT Act registration of applicant under VAT Act was cancelled and based on such cancellation, provisional registration of applicant under GST Act was also blocked/inactivated and final registration was not granted to applicant under GST Act, it was held that respondent-Authorities were directed to unblock/activate registration of applicant under GST Act and grant final registration certificate under GST Act and permit applicant to upload returns and pay tax under GST Act

<ul><li>vide decision of High Court of Gujarat in JAP Modular Furniture Concepts (P.) Ltd. v. State of Gujarat</li></ul>   <p>Facts of the case:</p>   <ol><li>The writ applicants are engaged in the business of import and sale of furniture.</li><li>The writ applicants were registered under the Gujarat Value Added Tax Act, 2003. Section 139 of the Central/Gujarat Goods and Services Tax Act, 2017 allowed migration of registration from earlier regime to the GST regime and provisional reg.....

Sep 15, 2021

Extension of due date for furnishing the details of outward supplies under CGST Act, 2017

<p>GST vide Notification No. 12/2021 dated 1<sup>st</sup> May, 2021 has extended the due date for filing Form GSTR-1 for the month of April till 26<sup>th</sup> May, 2021.</p>   <p><a href="https://cbic-gst.gov.in/pdf/central-tax/notfctn-12-central-tax-english-2021.pdf">https://cbic-gst.gov.in/pdf/central-tax/notfctn-12-central-tax-english-2021.pdf</a></p> .....

Sep 15, 2021

Extension of due date for filing Form GSTR-4 under CGST Act, 2017

<p> GST vide Notification No. 10/2020-21 dated 1<sup>st</sup> May, 2021 has extended the due date for filing Form GSTR-4 for FY 2020-21 till 31<sup>st</sup> May, 2021 </p>   <p><a href="https://cbic-gst.gov.in/pdf/central-tax/notfctn-10-central-tax-english-2021.pdf">https://cbic-gst.gov.in/pdf/central-tax/notfctn-10-central-tax-english-2021.pdf</a></p> .....

Sep 15, 2021

Extension of due date for filing Form GSTR-3B under CGST Act, 2017

<p>GST vide Notification No. 08/2021 dated 1<sup>st</sup> May, 2021 has extended the due date for filing Form GSTR-3B for the months of March, 2021 and April, 2021. Please refer the link below for the extended dates:</p>   <p><a href="https://cbic-gst.gov.in/pdf/central-tax/notfctn-08-central-tax-english-2021.pdf">https://cbic-gst.gov.in/pdf/central-tax/notfctn-08-central-tax-english-2021.pdf</a></p> .....

Sep 15, 2021

Corporate Governance in Banks - Appointment of Directors and Constitution of Committees of the Board

<p>RBI vide notification No. RBI/2021-22/24 dated 26<sup>th</sup> April, 2021 has issued instructions with regard to the meetings of the board, composition of certain committees of the board, age, tenure and remuneration of directors, and appointment of the whole-time directors (WTDs). The revised instructions would be applicable to all the Private Sector Banks including Small Finance Banks (SFBs) and wholly owned subsidiaries of Foreign Banks. The circular will not be applicable in the case of foreign banks operating as branches in India.</p>  <!--.....

Sep 15, 2021

Guidelines for Appointment of Statutory Central Auditors (SCAs)/Statutory Auditors (SAs) of Commercial Banks (excluding RRBs), UCBs and NBFCs (including HFCs)

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Sep 15, 2021

Sponsor Contribution to an AIF set up in Overseas Jurisdiction, including IFSCs

<p> RBI vide Notification No. RBI/2021-22/38 dated 12<sup>th</sup> May, 2021 has notified that any sponsor contribution from a sponsor IP to an Alternative Investment Fund (AIF) set up in an overseas jurisdiction, including International Financial Services Centres (IFSCs) in India will be treated as Overseas Direct Investment (ODI). </p>   <p><a href="https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11872&Mode=0">https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11872&Mode=0</a></p> .....

Sep 15, 2021

Interest rates payable on unclaimed interest-bearing deposit

<p> RBI vide Notification No. RBI/2021-2022/37 dated 11<sup>th</sup> May, 2021 has decided that the rate of interest payable by banks to the depositors/claimants on the unclaimed interest-bearing deposit amount transferred to the Depositor Educationand Awareness Fund shall be 3 per cent simple interest per annum. Accordingly, all the banks are advised to calculate the interest payable on interest bearing deposits transferred to RBI at the rate of 4 per cent p.a. up to June 30, 2018, 3.5 per cent w.e.f. July 1.....

Sep 15, 2021

Credit to MSME Entrepreneurs

<p>RBI vide Notification No. RBI/2021-22/30 dated 5<sup>th</sup> May,2021 has decided to extend the exemption for credit disbursement of MSME Entrepreneurs. 1.Scheduled Commercial Banks were allowed to deduct the amount equivalent to credit disbursed to new MSME borrowers from their Net Demand and Time Liabilities (NDTL) for calculation of the Cash Reserve Ratio (CRR). This exemption was available up to ₹ 25 lakh per borrower for the credit disbursed up to the fortnight ending October 1, 2021. 2.It has been decided to extend this exemption for such .....

Sep 15, 2021

RBI announces rate of interest on Government of India Floating Rate Bond, 2024

<p> RBI vide Press Release No. 2021-2022/172 dated 6<sup>th</sup> May, 2021 has notified that the rate of interest on Government of India Floating Rate Bond, 2024 (FRB 2024) applicable for the half year May 07, 2021 to November 06, 2021 shall be 3.51 percent per annum </p>   <p><a href="https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=51537">https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=51537</a></p> .....

Sep 15, 2021

Extension of timelines related to certain compliances by the Taxpayers under the Income-tax Act 1961

<p>Income tax vide Circular No. 08/2021 dated 30<sup>th</sup> April, 2021 has notified extension of various timelines under the Income-tax Act, 1961.</p>   <ul><li>Filing of belated return under Section 139(4) and revised return under Section 139(5) of the Income-tax Act,1961 for Assessment Year 2020-21, which was required to be filed on or before 31 " March 2021 should be filed on or before 31" May 2021.</li><li>Payment of tax deducted under Section 194-IA, Section 194-IB and Section 194M of the Income-tax Act, 1961 and filing of ch.....

Sep 15, 2021

Extension of Due date for Declaration in respect of Tax Arrears

<p>Income tax vide Notification No.39/2021 dated 27<sup>th</sup> April, 2021 has to designated authority about the tax arrears under Direct Tax Vivad see Vishwas Act, 2020. The new date shall be 30<sup>th</sup> June, 2021 in place of 30<sup>th </sup>April, 2021.</p>   <p><a href="https://incometaxindia.gov.in/communications/notification/notification_39_2021.pdf">https://incometaxindia.gov.in/communications/notification/notification_39_2021.pdf</a></p> .....

Sep 15, 2021

Applicability of Mode of Undertaking Transactions under Section 269ST of Income Tax Act, 1961

<p> Income tax vide Notification No. 56/2021 dated 7<sup>th</sup> May, 2021 has notified Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients in the proviso to Section 269ST of the Income-tax Act,1961 for payment received in cash during 01.04.2021 to 31.05.2021 </p>   <p><a href="https://incometaxindia.gov.in/communications/notification/notification_56_2021.pdf">https://incometaxindia.gov.in/communications/notification/notification_56_2021.pdf</a></p.....

Sep 15, 2021

Timelines for updation of Scheme Information Document (SID)and Key Information Memorandum (KIM)

<p> SEBI vide Circular no. SEBI/HO/IMD/IMD-IDOF2/P/CIR/2021/0560 dated 30<sup>th</sup> April, 2021 has decided that the updation of SID and KIM for the half-year ended March, 2021 shall be completed by May 31, 2021 </p>   <p><a href="https://www.sebi.gov.in/legal/circulars/apr-2021/timelines-for-updation-of-scheme-information-document-sid-and-key-information-memorandum-kim-_50020.html">https://www.sebi.gov.in/legal/circulars/apr-2021/timelines-for-updation-of-scheme-information-document-sid-and-key-information-memorandum-kim-_50.....

Sep 15, 2021

Business responsibility and sustainability reporting by listed entities

<p>SEBI vide circular No. SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10<sup>th</sup> May, 2021 has stated that reporting of company’s performance on sustainability related factors has become as vital as reporting on financial and operational performance. With effect from the financial year 2022-2023, filing of Business Responsibility and Sustainability Report shall be mandatory for the top 1000 listed companies (by market capitalization) and shall replace the existing Business Responsibility Report </p>   <p><a hre.....

Sep 15, 2021

Procedure for seeking prior approval for change in control of SEBI registered Portfolio Managers

<p><strong>SEBI registered Portfolio Managers</strong></p>   <p>SEBI vide circular No. SEBI/HO/IMD/IMD-I/DOF1/P/CIR/2021/564 dated 12<sup>th</sup> May, 2021 has stated that Regulation 11(aa) of SEBI(Portfolio Managers) (Second Amendment) Regulations, 2021 provides that a Portfolio Manager shall obtain prior approval of SEBI in case of change in control in such manner as may be specified by SEBI. Accordingly, it has been decided that all SEBI registered Portfolio Managers .....

Sep 15, 2021

Clarification on spending of CSR funds for setting up makeshift hospitals, temporary covid care facilities.

<p>MCA vide Circular No. 05/2021 dated 22<sup>nd</sup> April, 2021 has clarified that spending of CSR funds for 'setting up makeshift hospitals and temporary COVID Care facilities ' is an eligible CSR activity under Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care, and, disaster management. </p>   <p><a href="http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo5_22042021.pdf">http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo5_22042021.pdf</a></p> <!-- /wp:paragraph.....

Sep 15, 2021

Clarification on spending of CSR funds for creating health infrastructure for covid care, establishment of medical oxygen generation and storage plants etc.

<p>MCA vide Circular No. 09/2021 dated 05<sup>th</sup> May, 2021 has clarified that spending of CSR funds for ‘creating health infrastructure for COVID care’, ‘establishment of medical oxygen generation and storage plants’, ‘manufacturing and supply of Oxygen concentrators, ventilators, cylinders and other medical equipment for countering COVID-19’ or similar such activities are eligible CSR activities under Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care and disaster management.</p> <!-- /wp:para.....

Sep 15, 2021

Meetings of board - clarification regarding gap between two board meetings

<p>MCA vide Circular No. 08/2021 dated 03<sup>th</sup> May, 2021 has decided that the gap between two consecutive meetings of the Board now extends to 180 days during the Quarter - April to June 2021 and Quarter-July to September, 2021, instead of 120 days as required in the Companies Act, 2013.</p>   <figure class="wp-block-embed"><div class="wp-block-embed__wrapper"> http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo8_03052021.pdf </div></figure> <!-- /.....

Sep 15, 2021

Relaxation on levy of additional fees in filing of certain forms under Companies act, 2013 and LLP act, 2008

<p>MCA vide Circular No. 06/2021 dated 03<sup>th</sup> May, 2021 has notified that no additional fees shall be levied upto 31st July, 2021 for the delayed filing of forms (other than CHG-1 Form, CHG-4 Form and CHG-9 Form) which were/would be due for filing during 1st April, 2021 to 31st May, 2021. For such delayed filings upto 31st July, 2021 only normal fees shall be payable.</p>   <p><a href="http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo6_03052021.pdf">http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo6_03052021.pdf</.....

Sep 15, 2021

Where assessee offered capital gain on sale of a property and assessment completed accordingly but reassessment was initiated on ground registering authority had not accepted value of land as per sale deed , since manner in which sale deed was valued by assessee and stamp duty paid at time of registration as well as appeal filed under section 47A of Indian Stamp Act and actual market value prevailing during relevant point of time with reference to subject property provides new information and additional material which were not considered at time of original assessment, reopening by AO was in consonance with provisions of section 147.

<ul><li>vide Decision of High Court of Madras in GE T&D India Ltd. v. Deputy Commissioner of Income Tax, Chennai.</li></ul>   <p>Facts of the case:</p>   <ol><li>The petitioner is a listed Company incorporated on 13.03.1957 and is engaged in the business of manufacturing of heavy electrical equipment and0020executes projects involving transmission and distribution of power and other turnkey projects.</li><li>The learned counsel appearing for the petitioner, with reference to the<.....

Sep 15, 2021

Where members of applicant club contribute by way of subscription fees and infrastructure development fund which is used for purposes of provision of services and foods and a reading room, library, chambers for accommodating family and guests, etc., it is held that unless the amendment under section 7 of the CGST Act, 2017 is notified the applicant is not liable to pay GST on subscription fees and infrastructure development fund collected from members on the basis of principle mutuality

<ul><li>vide decision of Authority for Advance Rulings, Karnataka</li><li>Applicant: Bowring Institute, Bengaluru</li></ul>   <p>Facts of the case:</p>   <ol><li>The applicant is a club and a non-profit organization established by the British in the year 1868 as a literary and scientific society. It is a members-club as opposed to a proprietary club. </li><li>The members contribute by way of subscription fees and infrastructure development fund which is used for the purposes of provi.....

Sep 16, 2021

Extension of due date for furnishing the details of outward supplies under CGST Act, 2017

<p>GST vide Notification No. 17/2021 dated 1<sup>st</sup> June, 2021 has extended the due date for filing Form GSTR-1 for the month of May till 26<sup>th</sup>June, 2021.</p>   <p><a href="https://cbic-gst.gov.in/pdf/central-tax/notfctn-17-central-tax-english-2021.pdf">https://cbic-gst.gov.in/pdf/central-tax/notfctn-17-central-tax-english-2021.pdf</a></p> .....

Sep 16, 2021

Extension of due date for filing Form GSTR-4 under CGST Act, 2017

<p>GST vide Notification No. 25/2021 dated 1<sup>st</sup> June, 2021 has extended the due date for filing Form GSTR-4 for FY 2020-21 till 31<sup>st</sup> July, 2021.</p>   <p><a href="https://cbic-gst.gov.in/pdf/central-tax/notfctn-25-central-tax-english-2021.pdf">https://cbic-gst.gov.in/pdf/central-tax/notfctn-25-central-tax-english-2021.pdf</a></p> .....

Sep 16, 2021

Extension of due date for furnishing of FORM ITC-04 for Quarter Ending March, 2021

<p>GST vide Notification No. 25/2021 dated 1<sup>st</sup> June, 2021 has extended the due date for filing Form ITC-04 for quarter ending March,2021 to 30<sup>th</sup> June, 2021.</p>   <p><a href="https://cbic-gst.gov.in/pdf/central-tax/notfctn-26-central-tax-english-2021.pdf">https://cbic-gst.gov.in/pdf/central-tax/notfctn-26-central-tax-english-2021.pdf</a></p> .....

Sep 16, 2021

Master Direction – Reserve Bank of India (Certificate of Deposit) Directions, 2021

<p>RBI vide notification No. RBI/2021-22/79 dated 4<sup>th</sup> June, 2021 has issued master direction on Certificate of Deposits. The eligible issuers of Certificate of Deposits are:</p>   <ol><li>Scheduled Commercial Banks</li><li>Regional Rural Banks and</li><li>Small Finance Banks The circular can be referred through the following link:</li></ol>  <!-- wp:p.....

Sep 16, 2021

Risk Based Internal Audit (RBIA) for Housing Finance Companies(HFCs)

<p>RBI vide Notification no. RBI/2021-22/53 dated 11<sup>th</sup> June, 2021 has decided that the Risk based Internal Audit(RBIA) shall be applicable to the following Housing Finance Companies (HFCs):</p>   <ol><li>All deposit taking HFCs, irrespective of their size</li><li>Non-deposit taking HFCs with asset size of ₹5,000 crore and above</li></ol>   <p>The applicable Housing Finance Companies (HFCs) shall comply with the framework by 30<sup>th</sup> June, 2022</p> <!-- /wp:pa.....

Sep 16, 2021

Investment by Foreign Portfolio Investors (FPI) in Government Securities

<p>RBI vide Notification No. RBI/2021-22/44 dated 31<sup>st</sup> May, 2021 has notified the investment limits by FPIs in government securities for FY 2021-22 as follows:</p>   <ol><li>The limits for FPI investment in Government securities (G-secs) and State Development Loans (SDLs) shall remain unchanged at 6% and 2% respectively, of outstanding stocks of securities for FY 2021-22</li><li>All investments by eligible investors in the ‘specified securities’ shall be reckoned under the Fully Accessible Route (FAR)<.....

Sep 16, 2021

Rate of interest on Government of India Floating Rate Bonds, 2031

<p>RBI vide Press Release No. 2021-2022/325 dated 4<sup>th</sup> June, 2021 has specified the applicable rate of interest of Government of India Floating Rate Bonds, 2031. The rate of interest on Government of India Floating Rate Bonds, 2031 (GOI FRB 2031) applicable for the half year June 7, 2021 to December 6, 2021 shall be 4.59 percent per annum.</p>   <p><a href="https://www.rbi.org.in/Scripts/BS_PressRe.....

Sep 16, 2021

Extension of time lines related to compliances by the Taxpayers under the Income-tax Act 1961

<p>Income tax vide Circular No. 09/2021 dated 20<sup>th</sup> May, 2021 has notified extension of various timelines under the Income-tax Act, 1961.</p>   <ul><li>The due date of furnishing of Return of Income for AY 2021-22, which is 31<sup>st</sup> July 2021 under Section 139(1) of the Act, is extended to 30th September 2021.</li><li>The due date of furnishing of Audit Report under the Act for PY 2020-21, which is 30th September 2021, is extended to 31<sup>st</sup> October 2021</li><li>The due date of furnishing Report from an Accou.....

Sep 16, 2021

Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act

<p>Income tax vide Notification No.68/2021 dated 24<sup>th</sup> May, 2021 has notified the Computation of Fair Market Value of Capital Assets for the purposes of Section 50B of the Act. Rule 11UAE of Income Tax Rules explains the criteria for computation of Fair market Value of Capital Assets for Slump Sale.</p>   <p><a href="https://incometaxindia.gov.in/communications/notification/notification_68_2021.pdf">https://incometaxindia.gov.in/communications/notification/notification_68_2021.pdf</a></p> .....

Sep 16, 2021

Enhancement of overall limit for overseas investment by Alternative Investment Funds (AIFs)/Venture Capital Funds (VCFs)

<p>SEBI vide Circular no. SEBI/HO/IMD/DF6/CIR/P/2021/565 dated 21<sup>st</sup> May, 2021 has increased the overall limit for overseas investment by AIFs and VCFs.SEBI registered AIFs and VCFs are permitted to invest overseas upto an overall limit of USD 750 million. The said limit has now been enhanced to USD 1500 million</p> .....

Sep 16, 2021

Enhancement of Overseas Investment limits for Mutual Funds

<p>SEBI vide circular No. SEBI/HO/IMD/IMDII/DOF3/P/CIR/2021/571 dated 3<sup>rd</sup> June, 2021 has increased the overall limit for overseas investment by Mutual Funds.</p>   <ol><li>Mutual Funds can make overseas investments subject to a maximum of USD 1 billion per Mutual Fund, within the overall industry limit of US $ 7 billion</li><li>Mutual Funds can make investments in overseas Exchange Traded Fund (ETF) subject to a maximum of USD 300 million per Mutual Fund, within the overall industry limit of .....

Sep 16, 2021

Clarification on offsetting the excess CSR spent for FY 2019-20

<p>MCA vide Circular No. CSR-01/4/2021 dated 20<sup>th</sup> May, 2021 has clarified that where a company has contributed any amount to ‘PM CARES Fund’ on 31.03.2020, which is over and above the minimum amount as specified under section 135(5) of the Companies Act, 2013 for FY 2019-20, then such excess amount can be offset against the requirement to spend under section 135(5) for FY 2020-21</p>   <p><a href="https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MTQxNzU=&docCategory=NotificationsAndCirculars&type=downl.....

Sep 16, 2021

- Additional Income under Section 68 of the Income tax Act was added to declared income of the assessee by the assessing officer without granting for the personal hearing of the assessee Where AO made addition to assessee's declared income under section 68 on account of unexplained unsecured loan, since it was found that assessee sought personal hearing before AO to establish genuineness of unsecured loan received by assessee which had not been granted by AO, assessee had been able to establish a prima facie case in its favour and thus impugned order is set aside to file of AO to consider assessee's reply

<ul><li>vide Decision of High Court of Delhi in DJ Surfactants v. National E-Assessment Center, Income Tax Department, New Delhi</li></ul>   <p>Facts of the case:</p>   <ol><li>The Assessing Officer(AO) has made an addition to the petitioner's declared income of Rs. 9,56,00,000/- under section 68 of the Income-tax Act, 1961 related to AY 2018-19. The addition has been made on account of purported unexplained, unsecured loans</li><li>Show cause notice was issued to the petitioner on 1.....

Sep 16, 2021

Penalty cannot be charged by the GST Officer merely on the ground that E-way Bill has expired Where consignment of the petitioner was detained by Deputy State Tax Officer on ground that validity of E-way bill had expired and petitioner had to pay an amount towards tax and penalty for release of goods, it was held that there was no material before respondent to detain petitioner merely on account of lapsing of time mentioned in E-way bill and respondent was directed to refund amount collected from petitioner

<ul><li>vide decision of High Court of Telangana in Satyam Shivam Papers (P.) Ltd. v. Assistant Commissioner of Services Tax</li></ul>   <p>Facts of the case:</p>   <ol><li>The petitioner is a Private Limited Company registered under the Companies Act, 1956 and carries on trading business in all kinds of paper. It also has valid GST Registration.</li><li>It is the sole distributor of M/s. International Papers Limited, Andhra Pradesh, and it also effects inter-State purchases of paper.....

Sep 21, 2021

GST on service supplied by Central/State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

<p>GST vide Circular No. 154/10/2021 dated 17th June, 2021 has mentioned that Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the banking companies and financial institutions are exempt.</p>   <p><a href="https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_154.pdf">https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_154.pdf</a></p> <!-- /wp:pa.....

Sep 21, 2021

Liberalised Remittance Scheme for Resident Individuals – Reporting

<p>RBI vide notification No. RBI/2021-22/56 dated 17th June, 2021 has issued reporting requirements for AD Banks w.r.t. Liberalised Remittance Scheme.<br> i. AD Category -I banks were required to upload the data in respect of number of applications received and the total amount remitted under the Liberalised Remittance Scheme (the Scheme) on Online Return Filing System (ORFS).<br> ii. It has now been decided to collect this information through XBRL(Extensive Business Reporting Language) system instead of the ORFS.<br> iii. AD Category – I banks shall upload the requisit.....

Sep 21, 2021

Appointment of Chief Risk Officer in Primary (Urban) Co-operative Banks

<p>RBI vide Notification no. RBI/2021-22/62<br> dated 25th June, 2021 has notified about<br> the appointment of Chief Risk Officer in<br> Primary (Urban) Co-operative Banks.<br> i. With increasing size and scope of<br> business, Primary(Urban) Co-operative<br> Banks (UCBs) are gradually getting<br> exposed to greater degree of risks.<br> ii. It has been decided that all UCBs<br> having asset size of ₹5000 crore or<br> above, shall appoint a Chief Risk<br> Officer (CRO). The Board must clearly<br> define the CRO’s role and<br> responsibilities and ensure that he/she<br.....

Sep 21, 2021

Review of Instructions on Interest on overdue domestic deposits

<p>RBI vide Notification No. RBI/2021-22/66<br> dated 2nd July, 2021 has notified the<br> rate of interest on unclaimed deposits<br> with Banks.<br> Earlier, if a Term Deposit matures and<br> proceeds are unpaid, the amount left<br> unclaimed with the bank shall attract rate<br> of interest as applicable to savings<br> deposits.<br> It has now been decided that if a Term<br> Deposit matures and proceeds are<br> unpaid, the amount left unclaimed with<br> the bank shall attract rate of interest as<br> applicable to savings account or the<br> contracted rate of interest on t.....

Sep 21, 2021

Interest Equalization Scheme on Pre and Post Shipment Rupee Export Credit- Extension

<p>RBI vide Notification No. RBI/2021-22/65<br> has approved the extension of Interest<br> Equalization Scheme for pre and post<br> shipment Rupee export credit, with<br> same scope and coverage, for three<br> more months i.e., upto 30th September, 2021. </p>   <p>The extension takes effect from<br> July 01, 2021 and ends on September<br> 30, 2021 covering a period of three<br> months.</p>   <p>https://www.rbi.org.in/Scripts/NotificationUs<br> er.aspx?Id=12124&Mode=0</p> <!-- /wp:p.....

Sep 21, 2021

Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic

<p>Income tax vide Circular No. 12/2021 dated 25th June, 2021 has notified extension of various timelines under the Income-tax Act, 1961.<br> (i) Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending on 30lh June, 2021 , which is required to be uploaded on or before 15th July,2021 , may be uploaded by 31st August,2021.<br> (ii) The application under Section 10(23C), 12AB, 35(1)(ii)/(iia)/(iii) and 80G of the Act in Form No. 10AF, Form No.10AB for registration/Provisional registration/intimation/Approval/provisional approval o.....

Sep 21, 2021

Extension of Due date for Declaration in respect of Tax Arrears

<p>Income tax vide Circular No.<br> 13/2021 dated 30th June, 2021 has<br> notified the last date for declaration<br> to designated authority about the tax<br> arrears under Direct Tax Vivad se<br> Vishwas Act, 2020. The new date shall<br> be 31st August, 2021 in place of 30th<br> June, 2021.</p>   <p><a href="https://www.incometaxindia.gov.in/communications/notification/notification_75_2021.pdf">https://www.incometaxindia.gov.in/communications/notification/notification_75_2021.pdf</a></p> .....

Sep 21, 2021

Guidelines under section 194Q of the Income-tax Act, 1961

<p></p>   <p> <br>Income tax vide Circular No. 75/2021 dated 25th June, 2021 has Issued guidelines under Section 194Q of the Income Tax Act, 1961.<br> i. Finance Act, 2021 inserted a new section 194Q in the Income-tax Act 1961 which takes effect from 1st July, 2021. It applies to any buyer who is responsible for paying any sum to any resident seller for purchase of any goods of the value or aggregate of value exceeding fifty lakh rupees in any previous year.<br> ii. The buyer, at the time of credit of such sum to the account of .....

Sep 21, 2021

Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961

<p>Income tax vide Notification No. 01/2021 dated 22nd June, 2021 has released a new functionality Compliance Check for Section 206AB & 206CC to facilitate tax deductors/collectors to verify if a person is a "Specified Person" as per section 206AB & 206CCA.<br> Specified person means a person who has not filed the returns of income for both of the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be collected, for which the time limit of filing return of income under Section 139(1) has expire.....

Sep 21, 2021

Master Circular for Commodity Derivatives Market

<p>SEBI vide Master Circular no. SEBI/HO/CDMRD/DMP/P/CIR/2021/589 dated 1st July, 2021 has issued Master Circular for Commodity Derivatives Market.<br>Commodity Derivatives Market Regulation Department (CDMRD) also has been issuing a Master circular comprising of information mentioned in various circulars pertaining to commodity derivatives segment. The master circular can be referred through the following link: </p>   <p><a href="https://www.sebi.gov.in/legal/master-circulars/jul-2021/master-circular-for-commodity-derivatives-m.....

Sep 21, 2021

Master Circular for Stock Exchange and Clearing Corporations

<p>SEBI vide Master circular No. SEBI/HO/MRD2/MRD2_DCAP/P/CIR/2021/0000000591 dated 5th July, 2021 has issued master circular for Stock Exchange and Clearing Corporations.<br> The Master Circular is a compilation of all the existing/applicable circulars issued by Market Regulation Department of SEBI to Stock Exchanges and Clearing Corporations. The master circular can be referred through the following link:</p>   <p><a href="https://www.sebi.gov.in/legal/master-circulars/jul-2021/master-circular-for-stock-exchanges-and-clearing-.....

Sep 21, 2021

Prudential norms for liquidity risk management for open ended debt schemes

<p>SEBI vide Circular No. EBI/HO/IMD/DF3/CIR/P/2020/22 dated 25th June, 2021 has specified norms regarding holding of liquid assets in open ended debt schemes & stress testing of open ended debt schemes.<br> i. This framework specified by AMFI(Association of Mutual Funds in India) shall come into force with effect from December 1, 2021, for all the existing open ended debt schemes (except Overnight Fund, Gilt Fund and Gilt Fund with 10 year constant duration) and schemes to be launched on or thereafter.<br> ii. However, mutual funds may at their discretion, choose to .....

Sep 21, 2021

Clarification on extension of time of passing of ordinary and special resolutions by companies on account of Covid-19

<p>MCA vide Circular No. 10/2021 dated 23th June, 2021 has clarified that companies can conduct their EGMs through VC or OAVM or transact items through postal ballot in accordance with the framework provided upto 31st December, 2021.</p>   <p><a href="https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjA1NTg=&docCategory=NotificationsAndCirculars&type=download">https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjA1NTg=&docCategory=NotificationsAndCirculars&type=download</a></p> .....

Sep 21, 2021

Relaxation on levy of additional fees in filing of certain forms under Companies act, 2013 and LLP act, 2008

<p>MCA vide Circular No. 11/2021 dated 30th June, 2021 has notified that no additional fees shall be levied upto 31st August, 2021 for the delayed filing of forms (other than CHG-1 Form, CHG-4 Form and CHG-9 Form) which were due for filing during 1st April, 2021 to 30th June, 2021. For such delayed filings upto 31st August, 2021 only normal fees shall be payable.</p>   <p><a href="https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjE2OTA=&docCategory=NotificationsAndCirculars&type=download">https://www.mca.gov.in/bin/.....

Sep 21, 2021

Where Public Charitable Trust, doing educational services, gave donations to charitable and religious institutions for philanthropy only, exemption under section 11 cannot be denied merely because it was donating to 'activities other than education'

<ul><li>vide Decision of High Court of Madras in Director of Income Tax Exemptions, Chennai v. Shanmuga Arts</li></ul>   <p>Facts of the case: 1. The respondent(assessee) is a Trust registered under section 12AA of the Income-tax Act, 1961. The Trust had filed the return of income for assessment year 2007-2008 on 2-11-2007 for Rs. 60,76,26,276/- and claiming exemption for Rs. 6,65,60,886/- being the amount of donation made by it under section 11 of the Act. </p>   <p>2. The Assessing Officer had.....

Sep 22, 2021

Reversal of input tax credit (ITC) by revenue in case of loss by consumption of input which was inherent to manufacturing loss was not correct as such loss was not contemplated or covered by situations represented under section 17(5)(h)

<ul><li>vide decision of High Court of Madras in ARS Steels & Alloy International (P.) Ltd. v. State Tax Officer, Group-I, Chennai</li></ul>   <p>Facts of the case:</p>   <ol><li>The petitioners are engaged in the manufacture of MS Billets and Ingots. MS scrap is an input in the manufacture of MS Billets and the latter, in turn, constitutes an input for manufacture of TMT/CTD Bars.</li><li>There is a loss of a small portion of the inputs, inherent to the manufacturing process. Th.....

Sep 22, 2021

Applicability and Due date for filing Annual Returns for FY 2020-21 under CGST Act, 2017

<p>GST vide Circular No. 30/2021 dated 30th July, 2021 has mentioned the applicability and due date for filing Annual Returns for FY 2020-21.</p>   <p><br> i.Every Registered Person except the persons mentioned in the act whose aggregate turnover in the FY 2020-21 exceeds Rs. 2 crores are required to file Form GSTR-9 electronically on or before 31st December, 2021.</p>   <p><br> ii.Every Registered Person except the persons mentioned in the act whose aggregate turnover in the FY 2020-2.....

Sep 22, 2021

Master Direction - Reserve Bank of India [Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR)] Directions – 2021

<p>RBI vide notification No. RBI/2021-22/80 dated 20th July, 2021 has issued Master Direction for Cash Reserve Ratio(CRR) and Statutory Liquidity Ratio(SLR).<br> The provisions of these Directions shall be applicable to all Scheduled Commercial Banks(including Regional Rural Banks), Small Finance Banks, Payments Banks, Local Area Banks, Primary (Urban) Co-operative Banks (UCBs), State Co-operative Banks and District Central Co-operative Banks (DCCBs).</p>   <p>https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12131&Mod.....

Sep 22, 2021

Guidelines for Implementation of the Opening of Current Accounts by Banks

<p>RBI vide Notification no. RBI/2021-22/77 dated 4th August, 2021 has issued instructions in order to enforce credit discipline amongst the borrowers as well as to facilitate better monitoring by the lenders.<br> i. In case of borrowers who have not availed of CC/OD facility from any bank, there is no restriction on opening of current accounts by any bank if exposure of the banking system to such borrowers is less than ₹5 crore.<br> ii. In case of borrowers who have not availed of CC/OD facility from any bank and the exposure of the banking system is ₹5 crore or more.....

Sep 22, 2021

Section 24 of the Banking Regulation Act, 1949 – Maintenance of Statutory Liquidity Ratio (SLR) – Marginal Standing Facility (MSF) - Extension of Relaxation

<p>RBI vide Notification No. RBI/2021-22/82 dated 9th August, 2021 has notified the extension of Relaxation for maintenance of Statutory Liquidity Ratio(SLR)- Marginal Standing Facility(MSF)<br> i. The banks were allowed to avail of funds under the MSF by dipping into the Statutory Liquidity Ratio (SLR) up to an additional one per cent of their net demand and time liabilities (NDTL), i.e., cumulatively up to three per cent of NDTL.<br> ii. This facility, which was initially available up to June 30, 2020, was later extended in phases up to September 30, 2021, providing co.....

Sep 22, 2021

Extension of time lines for electronic filing of various Forms under the Income-tax Act,1961

<p>Income tax vide Circular No. 15/2021<br> dated 3rd August, 2021 has notified<br> extension of various timelines under the<br> Income-tax Act, 1961.<br> i. The Quarterly statement in Form No.<br> 15CC to be furnished by authorized<br> dealer in respect of remittances<br> made for the quarter ending on 30th<br> June, 2021 , required to be furnished<br> on or before 31st July, 2021 may be<br> filed on or before 31st August, 2021.<br> ii. The Equalization Levy Statement in<br> Form No.1 for the Financial Year<br> 2020- 21, which was required to be<br> filed on or before 31.....

Sep 22, 2021

Tendering of shares in open offers, buy-back offers and delisting offers by marking lien in the Demat account of the shareholders.

<p>SEBI vide Circular no. SEBI/HO/CFD/DCR-III/CIR/P/2021/615<br> dated 13th August, 2021 has issued Circular related to lien of shares tendering.<br> i. Under the existing mechanism, the shares tendered by the shareholders are required to be directly transferred to the account maintained by the Clearing Corporation and different tendering processes are being adopted by Depositories. Such transfer involves systematic risk, substantial time and cost.<br> ii. In consultation with Depositories, Clearing Corporations and Stock Exchanges, it has been decided that a lien shall b.....

Sep 22, 2021

Requirement of minimum number and holding of unit holders for unlisted Infrastructure Investment Trusts (InvITs)

<p>SEBI vide Circular No. SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/611 dated 4th August, 2021 has clarified that Registered unlisted InvITs which have already issued units as on the date of this circular, shall comply with the provisions of sub-regulation (3) of Regulation 26B of the InvIT Regulations within a period of six months from the date of this circular.</p>   <p><a href="https://www.sebi.gov.in/legal/circulars/aug-2021/requirement-of-minimum-number-and-holding-of-unit-holders-for-unlisted-infrastructure-investment-trusts-invit.....

Sep 22, 2021

Holding of Annual General Meeting (AGM) by top 100 listed entities by market capitalization

<p>SEBI vide Circular No. SEBI/HO/CFD/CMD1/P/CIR/2021/602 dated 23rd July, 2021 has extended the time period for holding an AGM of Top 100 listed entities by market capitalization.<br> Earlier, Top 100 listed entities by market capitalization were instructed to hold their AGM within a period of five months from the date of closing of the financial year.<br> It has been decided to extend the timeline for conduct of AGM by top-100 listed entities by market capitalization. Accordingly, such entities shall hold their AGM within a period of six months from the date of closing .....

Sep 22, 2021

Clarification on spending of CSR Funds for Covid-19 Vaccination

<p>MCA vide Circular No. 13/2021 dated 20th July, 2021 has clarified that spending of CSR funds for COVID-19 vaccination for persons other than the employees of the company and their families, is an eligible CSR activity under item no. (i) of Schedule VII of the Companies Act, 2013 relating to promotion of healthcare including preventive healthcare and item no. (xii) relating to disaster management.</p>   <p><a href="https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzEwMTU=&docCategory=Circulars&type=open">https://ww.....

Sep 22, 2021

Filing of Form CIRP 8 under the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016

<p>IBBI vide Circular No. IBBI/CIRP/42/2021 dated 20th July, 2021 has notified the resolution professional to file Form CIRP 8 intimating details of his opinion and determination under Regulation 35A, by 140th day of the insolvency<br> commencement date. The Form CIRP 8 is required to be filed for all corporate insolvency resolution processes ongoing or commencing on or after 14th July 2021.</p>   <p><a href="https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MjE2OTA=&docCategory=NotificationsAndCirculars&type=download.....

Sep 22, 2021

No assessee can be compelled to continue any exemption, if it intends not to avail same. It is always open for an assessee to arrange its affairs in a manner which it feels it would be beneficial, and it cannot be compelled to continue its operations/activities in a particular manner which would be prejudicial to its interest.

<ul><li>vide Decision of High Court of Telangana in Telangana State Pollution Control Board, Hyderabad v. Central Board of Direct Taxes, New Delhi</li><li></li></ul>   <p>Facts of the case: </p>   <p>1. The Telangana State Pollution Control Board (for short 'TSPCB') is the petitioner constituted by the State Government under section 4 of Water (Prevention and Control of Pollution) Act, 1974 and Section 5 of the Air (Prevention and Control of Pollution) Act, 1981. </p>  <!-.....

Sep 22, 2021

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<ul><li>vide decision of High Court of Telangana in Deem Distributors (P.) Ltd. v. Union of India</li></ul>   <p>Facts of the case:</p>   <ol><li>The petitioner is a partnership firm and is registered under the Telangana GST Act, 2017, CGST Act, 2017 and IGST Act, 2017 and is involved in the business of dealing in goods and services relating to Ferrous waste and scrap, re-melting scrap ingots of iron or steel, flat rolled products of iron or non-alloy steel of a width of 600 mm or ho.....

Sep 22, 2021

Waiver of Late fee for filing Form GSTR-3B under CGST Act, 2017- extended upto 30th November, 2021

<p>GST vide Notification No. 33/2021 dated 29th August, 2021 has waived the late fee for filing Form GSTR-3B.<br> i. Registered persons who failed to furnish Form GSTR-3B for the months /quarter of July, 2017 to April, 2021 by the due date but furnish the said return between the period from the 1st June, 2021 to 30th November, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees.<br> ii. In case where tax payable is Nil, the total amount of late fee under section 47 of the said Act, shall stand w.....

Sep 22, 2021

Master Direction - Classification, Valuation and Operation of Investment Portfolio of Commercial Banks (Directions), 2021

<p>RBI vide notification No. RBI/2021-22/81 dated 25th August, 2021 has issued Master Direction for Classification, Valuation and Operation of Investment Portfolio of Commercial Banks (Directions), 2021.<br> To enable banks to have current instructions at one place, a Master Direction incorporating all the existing guidelines / instructions / directives on the subject has been prepared for reference of the banks.</p>   <p>https://www.rbi.org.in/Scripts/NotificationUs<br> er.aspx?Id=12153&Mode=0#CHP10</p> <!-- /wp:paragraph -.....

Sep 22, 2021

Master Direction on Financial Statements - Presentation and Disclosures

<p>RBI vide Notification no. RBI/2021-22/83<br> dated 30th August, 2021 has issued<br> Master Direction to Banks on Financial<br> Statements- Presentation and<br> Disclosures.<br> The Master Direction can be referred<br> through the following link:</p>   <p>https://www.rbi.org.in/Scripts/NotificationUs<br> er.aspx?Id=12158&Mode=0#F1</p> .....

Sep 22, 2021

Credit Risk Mitigation (CRM) for offsetting – non-centrally cleared derivative transactions of foreign bank branches in India with their Head Office

<p>RBI vide Notification No. RBI/2021-22/97<br> dated 9th September, 2021 has issued<br> notification for offsetting non-centrally<br> cleared derivative transactions of<br> foreign bank branches in India with<br> their Head Office under CRM.<br> The Indian branches of foreign banks<br> shall be permitted to reckon cash/<br> unencumbered approved securities,<br> the source of which is interest-free<br> funds from Head Office or remittable<br> surplus retained in Indian books<br> (reserves), held with RBI as CRM, for<br> offsetting the gross exposure of the<br> foreign ban.....

Sep 22, 2021

Extension of time lines for electronic filing of various Forms under the Income-tax Act,1961

<p>Income tax vide Circular No. 17/2021<br> dated 9th September, 2021 has notified extension of various timelines under the Income-tax Act, 1961.<br> i. The due date of furnishing of Return of Income for AY 2021-22, which is 31st July 2021 under Section 139(1) of the Act, is further extended to 31st December 2021.<br> ii. The due date of furnishing of Audit Report under the Act for PY 2020-21, which is 30th September 2021, is further extended to 15th January,2022.<br> iii. The due date of furnishing Report from an Accountant by persons entering into international transact.....

Sep 22, 2021

Extension of Due date for Declaration in respect of Tax Arrears- extended till 30th September, 2021

<p>Income tax vide Circular No.<br> 94/2021 dated 31st August, 2021 has<br> notified the last date for declaration<br> to designated authority about the tax<br> arrears under Direct Tax Vivad se<br> Vishwas Act, 2020. The new date shall<br> be 30th September, 2021 in place of 31st<br> August, 2021.</p>   <p><a href="https://www.incometaxindia.gov.in/communications/notification/notification_94_2021.pdf">https://www.incometaxindia.gov.in/communications/notification/notification_94_2021.pdf</a></p> .....

Sep 22, 2021

Tendering of shares in open offers, buy-back offers and delisting offers by marking lien in the Demat account of the shareholders- disclosure to investors

<p>SEBI vide Circular No. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/621 dated August 31st, 2021 has mandated mutual funds to disclose the following to the investors in which the unit holders are invested as on the date on which the disclosures are stipulated:<br> i. risk-o-meter of the scheme and the benchmark along with the performance disclosure of the scheme vis-à-vis benchmark and<br> ii. details of the portfolio while communicating the fortnightly, monthly and half-yearly statement of scheme portfolio via email.</p>   <p><a href=.....

Sep 22, 2021

Introduction of T+1 rolling settlement on an optional basis – w.e.f 1st January, 2022

<p>SEBI vide Circular No. SEBI/HO/MRD2/DCAP/P/CIR/2021/628 dated 7th September, 2021 has introduced T+1 rolling settlement on an optional basis.<br> i. SEBI has been receiving request from various stakeholders to further shorten the settlement cycle. Based on discussions with Market Infrastructure Institutions (Stock Exchanges, Clearing Corporations and<br> Depositories), it has been decided to provide flexibility to Stock Exchanges to offer either T+1 or T+2 settlement cycle.<br> ii. Accordingly, a Stock Exchange may choose to offer T+1 settlement cycle on any of the scr.....

Sep 22, 2021

Clarifications on Corporate Social Responsibility(CSR)- FAQs

<p>MCA vide Circular No. 14/2021 dated 25th August, 2021 has issued clarifications including FAQs( Frequently Asked Questions) relation to Corporate Social Responsibility(CSR).</p>   <p><a href="https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzU0NzM=&docCategory=Circulars&type=open">https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzU0NzM=&docCategory=Circulars&type=open</a></p> .....

Sep 22, 2021

- Act: The Income Tax Act ,1961 When there are no findings that a trust is established with a clear motive of earning profits, the assessee cannot be rejected for registration under Section 12AA

<ul><li>vide Decision of High Court of Madras in Commissioner of Income Tax, Salem v. Angels Educational Trust</li></ul>   <p>Facts of the case: </p>   <p>1. The assessee is a Trust established for educational purposes and principle object of the Trust was to run an educational institution to provide education and award scholarships to poor and deserving students and to assist them in any manner of their study, research or apprenticeship. </p>   <p>2. .....

Sep 22, 2021

- Act: Central Goods and Services Act, 2017 Assessee filed declaration in time for transitioning credit of earlier laws to GST but said credit was not transitioned in assessee's electronic credit ledger due to technical glitches in the GST Portal. GST Officer was directed to give transition of Credit claimed by assessee into assessee's electronic credit ledger in Form GST PMT-2

<ul><li>vide decision of High Court of Telangana in BMW India Financial Services (P.) Ltd. v. Union of India</li></ul>   <p>Facts of the case:</p>   <ol><li>The petitioner is into the business of non-banking financial company engaged in financing automobiles in the form of loans and financial leases to its customer and has operations in 14 States across India, including in the State of Telangana.</li><li>For the purposes of carrying on business in the State of Telangana, the petition.....

Oct 20, 2021

Addition of new entries under Reverse Charge Mechanism under the CGST Act, 2017

<p>GST vide Notification No. 10/2021 dated 30th September, 2021 has added essential oils other than those of citrus fruit namely: -<br> i) Of peppermint (Menthapiperita);<br> ii)Of other mints: Spearmint oil (ex-menthaspicata), Water mint-oil (ex-menthaaquatic), Horsemint oil (ex-menthasylvestries), Bergament oil<br> (ex-mentha citrate)<br> under Reverse Charge Mechanism supplied by unregistered person to registered person.</p>   <p><a href="https://cbic-gst.gov.in/pdf/central-tax-rate/notfctn-10-2021-cgst-rate.pdf">https://cbic.....

Oct 20, 2021

Priority Sector Lending- Banks lending to NBFCs for on-lending – Extension of facility till 31st March, 2022

<p>RBI vide notification No. RBI/2021-22/110 dated 8th October, 2021 has issued notification for extension of on-lending facility to NBFCs under Priority Sector Lending(PSL).<br> keeping in view the increased traction observed in delivering credit to the underserved segments of the economy, the facility has been extended from 30th September, 2021 till March 31, 2022.<br> Loans disbursed under the on-lending model will continue to be classified under Priority Sector till the date of repayment/maturity whichever is earlier.</p>   .....

Oct 20, 2021

Master Circular - Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances

<p>RBI vide Notification no. RBI/2021-2022/104 dated 1st October, 2021 has issued Master Direction to Banks on Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances.<br> In line with the international practices and as per the recommendations made by the Committee on the Financial System, the Reserve Bank of India has introduced prudential norms for income recognition, asset classification and provisioning for the advances portfolio of the banks.<br> The Master Direction can be referred through the following link:<br> https://.....

Oct 20, 2021

Use of any Alternative reference rate in place of LIBOR( Libor Interbank Offered Rate) for interest payable in respect of export/import transactions

<p>RBI vide Notification No. RBI/2021-22/101 dated 28th September, 2021 has issued notification for use of any Alternative reference rate in place of LIBOR for interest payable in respect of export / import transactions.<br> In view of the impending cessation of LIBOR as a benchmark rate, it has been decided to permit AD banks to use any other widely accepted/Alternative reference rate in the currency concerned for such transactions. All other instructions in this regard shall remain unchanged.</p>   <p><a href="https://www.rbi......

Oct 20, 2021

Rate of interest on Government of India Floating Rate Bonds, 2033

<p>RBI vide Press Release No. 2021-2022/900 has notified that the rate of interest on Government of India Floating Rate Bonds, 2033 (GOI FRB 2033) applicable for the half year September 22, 2021 to March 21, 2022 shall be 4.62 percent per annum.</p>   <p><a href="https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=52264">https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=52264</a></p> .....

Oct 20, 2021

Income-tax (31st Amendment) Rules, 2021- Rule 11UE of the Income Tax Rules, 1962- relating to Retrospective Taxation which shall not be relevant to apply on ‘Indirect Transfer’ of assets

<p>Income tax vide Notification No.118/2021 dated 1st October, 2021 has Notified about the Rule 11UE of the Income Tax Rules, 1962 relating to Retrospective Taxation which shall not be relevant to apply on ‘Indirect Transfer’ of assets located in India prior to 28th May 2012.<br>The Rule specifies that no tax demand shall be raised on the basis of an<br> amendment to Section 9 of Income-tax Act, 1961 vide Finance Act, 2012 for any offshore indirect transfer of Indian assets before 28-05-2012, the date when Finance Act, 2012 was enacted.<br> Explanation 5 to Section 9 .....

Oct 20, 2021

Manner of furnishing undertaking under rule 11UE- Rule 11UF of the Income Tax Rules, 1962- relating to Retrospective Taxation which shall not be relevant to apply on ‘Indirect Transfer’ of assets

<p>Income tax vide Notification No.118/2021 dated 1st October, 2021 has<br> Notified about the Rule 11UF of the Income Tax Rules, 1962 relating to Manner of furnishing undertaking under Rule 11UE.<br> i. The undertaking in Form No. 1 under sub-rule (1) of rule 11UE shall be submitted by the declarant to the jurisdictional Principal Commissioner or Commissioner within forty-five days from the date of commencement of the Income-tax (31st Amendment) Rules, 2021.<br> ii. After the undertaking in Form No. 1 under sub- rule (1) of rule 11UE is furnished by the declarant, the ju.....

Oct 20, 2021

Streamlining issuance of SCORES( SEBI Complaints Redress System) Authentication- for companies intending to list their securities on SEBI recognized stock exchanges

<p>SEBI vide Circular No. SEBI/HO/OIAE/IGRD/CIR/P/2021/642 dated 14th October, 2021 has now decided to introduce an online mechanism for obtaining SCORES credentials for all companies intending to list their securities on SEBI recognized stock exchanges.<br> This has been done as part to streamline the redressal of investor grievances against companies before listing.</p>   <p><a href="https://www.sebi.gov.in/legal/circulars/oct-2021/streamlining-of-issuance-of-scores-authentication_53291.html">https://www.sebi.gov.in/legal/circ.....

Oct 20, 2021

Extension of due date of filing of Cost Audit Report to the Board of Directors of the Companies- extended till 31st October, 2021

<p>MCA vide Circular No. 15/2021 dated 27th September, 2021 has extended the due date of submission of Cost Audit Report to the Board of Directors till 31st October, 2021.<br> Consequently, the cost audit report shall be filed in Form CRA-4 within 30 days of receipt of cost audit report by the company.</p>   <p><a href="https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzcxOTk=&docCategory=Circulars&type=open">https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=MzcxOTk=&docCategory=Circulars&type=open</a></p>.....

Oct 20, 2021

Since chance of getting a personal hearing is part and parcel of principles of natural justice, such a chance can be given to assessee even after assessment order was passed in Faceless Assessment scheme by making addition under section 68

<p>vide Decision of High Court of Madras in Nagalinga Nadar. M.M. v. Additional Commissioner of Income-tax, Income-tax Department</p>   <p>Facts of the case: </p>   <p>1. The petitioner is a Firm and engaged in business of purchase and sale of edible oil as a trader. It had filed return of income on 20.09.2018 for the Assessment Year 2018-19, declaring the total income of Rs.16,400/-. </p>   <p>2. The revenue, thought of selecting the case fo.....

Oct 20, 2021

Electronic Credit Ledger (ECL) could not be debited for purposes of making payment of pre-deposit of tax.

<p>Act: Central Goods and Services Act, 2017</p>   <p>Facts of the case:</p>   <ol><li>The Petitioner is a partnership firm engaged in the business of execution of works contract including civil, electrical and mechanical.</li><li>In the instant case, a demand was raised by the Deputy Commissioner of CT & GST, Barbil Circle, Jajpur, Odisha which resulted in an extra demand for IGST, CGST and OGST inclusive of interest. An appeal was<br> filed in Form-GST APL-01 before t.....

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Oct 01, 2021

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<div id="toc" style="background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;"><p class="toctitle" style="font-weight: 700;text-align: center;">Content</p><ul class="toc_list"><li><a href="#toc-0">Are Muscle Relaxers Addictive? Understanding the Risks and When to Seek Help</a></li><li><a href="#toc-1">The Holina Holistic Treatments</a></li><li><a href="#toc-3">How Caffeine and Alcohol Intake Influence Anxiety</a></li><li><a href="#toc-4">Personal Testimonies and Anecdotal Evidence</a></li><li><a href="#toc-5">The Role of Underlying Anxiety Disorde.....

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Jul 12, 2025

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Jun 10, 2025

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May 26, 2025

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Jul 25, 2025

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Capital and provisioning requirements for exposures to entities with Unhedged Foreign Currency Exposure(UFCE)

Investment by Foreign Portfolio Investors (FPI) in Defaulted Bonds – Relaxations

Data Format for Furnishing of Credit Information to Credit Information Companies and other Regulatory Measures

Extension of Due date for Declaration in respect of Tax Arrears

Residential status of certain individuals under Income-tax Act, 1961

Master Circular on Surveillance of Securities Market

Code of Conduct & Institutional mechanism for prevention of Fraud or Market Abuse

Filing of list of stakeholders under clause (d) of sub-regulation (5) of regulation 31 of the IBBI (Liquidation Process) Regulations, 2016

Waiver of Penalty to registered person for Non-Compliance of Issuance of Dynamic Quick Response Code (QR)

Extension of Framework for processing of e-mandates for recurring online transactions

Priority Sector Lending (PSL) - Lending by banks to NBFCs for On-Lending

Asset Classification and Income Recognition following the expiry of Covid-19 regulatory package

WMA Limit for Government of India for the first half of the Financial Year 2021-22

Enhancement of limit of maximum balance per customer of Payments Banks(PBs)

Interest Equalization Scheme on Pre and Post Shipment Rupee Export Credit- Extension

Reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance

Applicability of Forms 3CEAC, 3CEAD and 3CEAE

Guidelines pertaining to Surrender of FPI Registration

Setting up of Limited Purpose Clearing Corporation (LPCC) by Asset Management Companies (AMCs) of Mutual Funds

Regulatory reporting by AIFs (Alternative Investment Funds)

Amendment to Schedule V of the Companies Act., 2013

Amendment to Schedule III of the Companies Act., 2013

Reporting of status of ongoing corporate insolvency resolution processes (CIRPs) through Form CIRP 7

Notification under section 4 of the Insolvency and Bankruptcy Code, 2016 for Chapter III-A

There is no requirement for a notice to be issued under section 143(2) for completion of an assessment under section 153C and thus, question of adhering to time limit prescribed under proviso to section 143(2) does not arise

Extension of due date for furnishing the details of outward supplies under CGST Act, 2017

Extension of due date for filing Form GSTR-4 under CGST Act, 2017

Extension of due date for filing Form GSTR-3B under CGST Act, 2017

Corporate Governance in Banks - Appointment of Directors and Constitution of Committees of the Board

Guidelines for Appointment of Statutory Central Auditors (SCAs)/Statutory Auditors (SAs) of Commercial Banks (excluding RRBs), UCBs and NBFCs (including HFCs)

Sponsor Contribution to an AIF set up in Overseas Jurisdiction, including IFSCs

Interest rates payable on unclaimed interest-bearing deposit

Credit to MSME Entrepreneurs

RBI announces rate of interest on Government of India Floating Rate Bond, 2024

Extension of timelines related to certain compliances by the Taxpayers under the Income-tax Act 1961

Extension of Due date for Declaration in respect of Tax Arrears

Applicability of Mode of Undertaking Transactions under Section 269ST of Income Tax Act, 1961

Timelines for updation of Scheme Information Document (SID)and Key Information Memorandum (KIM)

Business responsibility and sustainability reporting by listed entities

Procedure for seeking prior approval for change in control of SEBI registered Portfolio Managers

Clarification on spending of CSR funds for setting up makeshift hospitals, temporary covid care facilities.

Clarification on spending of CSR funds for creating health infrastructure for covid care, establishment of medical oxygen generation and storage plants etc.

Meetings of board - clarification regarding gap between two board meetings

Relaxation on levy of additional fees in filing of certain forms under Companies act, 2013 and LLP act, 2008

Extension of due date for furnishing the details of outward supplies under CGST Act, 2017

Extension of due date for filing Form GSTR-4 under CGST Act, 2017

Extension of due date for furnishing of FORM ITC-04 for Quarter Ending March, 2021

Master Direction – Reserve Bank of India (Certificate of Deposit) Directions, 2021

Risk Based Internal Audit (RBIA) for Housing Finance Companies(HFCs)

Investment by Foreign Portfolio Investors (FPI) in Government Securities

Rate of interest on Government of India Floating Rate Bonds, 2031

Extension of time lines related to compliances by the Taxpayers under the Income-tax Act 1961

Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act

Enhancement of overall limit for overseas investment by Alternative Investment Funds (AIFs)/Venture Capital Funds (VCFs)

Enhancement of Overseas Investment limits for Mutual Funds

Clarification on offsetting the excess CSR spent for FY 2019-20

GST on service supplied by Central/State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them

Liberalised Remittance Scheme for Resident Individuals – Reporting

Appointment of Chief Risk Officer in Primary (Urban) Co-operative Banks

Review of Instructions on Interest on overdue domestic deposits

Interest Equalization Scheme on Pre and Post Shipment Rupee Export Credit- Extension

Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic

Extension of Due date for Declaration in respect of Tax Arrears

Guidelines under section 194Q of the Income-tax Act, 1961

Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961

Master Circular for Commodity Derivatives Market

Master Circular for Stock Exchange and Clearing Corporations

Prudential norms for liquidity risk management for open ended debt schemes

Clarification on extension of time of passing of ordinary and special resolutions by companies on account of Covid-19

Relaxation on levy of additional fees in filing of certain forms under Companies act, 2013 and LLP act, 2008

Where Public Charitable Trust, doing educational services, gave donations to charitable and religious institutions for philanthropy only, exemption under section 11 cannot be denied merely because it was donating to 'activities other than education'

Reversal of input tax credit (ITC) by revenue in case of loss by consumption of input which was inherent to manufacturing loss was not correct as such loss was not contemplated or covered by situations represented under section 17(5)(h)

Applicability and Due date for filing Annual Returns for FY 2020-21 under CGST Act, 2017

Master Direction - Reserve Bank of India [Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR)] Directions – 2021

Guidelines for Implementation of the Opening of Current Accounts by Banks

Section 24 of the Banking Regulation Act, 1949 – Maintenance of Statutory Liquidity Ratio (SLR) – Marginal Standing Facility (MSF) - Extension of Relaxation

Extension of time lines for electronic filing of various Forms under the Income-tax Act,1961

Tendering of shares in open offers, buy-back offers and delisting offers by marking lien in the Demat account of the shareholders.

Requirement of minimum number and holding of unit holders for unlisted Infrastructure Investment Trusts (InvITs)