Extension of Timelines for filing of Income Tax Returns for AY 2024-25 by Certain Assesses
Income Tax Returns required to be filed by assesses referred to in clause (a) of Explanation 2 to subsection (1) of Section 139 has been extended from 31st October 2024 to 15th November 2024.
Tax Deduction and Collection Account Number (TAN)
Tax Deduction or Collection Account Number or TAN is a 10-digit alphanumeric number required to be obtained by all persons who are eligible for deducting or collecting tax
Permanent Account Number (PAN)
Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to any “person” who applies for it or to whom the department allots the number without an application.
Form 10CCB: Audit report under section 80-I(7)/80-IA(7)/80-IB/80-IC
An Assessee is required to furnish its annual audit report in Form 10CCB for claiming deduction
Form 13: Application by a person for a certificate under section 197 and/or section 206C (9)
Form 13 consists of an Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax Act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate.
Form 3CEAB: Intimation by Designated Constituent Entity
Form 3CEAB is an intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 92D(4) of Income Tax Act, 1961.
Form 3CEB
Report from an accountant to be furnished under section 92E relating to international transactions and specified domestic transactions
Form 3CEAA
Entities entering into international transactions/specified domestic transactions are required to furnish details of such transactions
Form 67
As per Rule 128 of the Income Tax Rules, 1962, a resident taxpayer is eligible to claim credit for any foreign tax paid, in a country or specified territory outside India.
Form 29B: Report from a Practicing CA certifying Book Profits
An assessee who is liable to pay Minimum Alternate Tax is required to furnish report from a practicing Chartered Accountant in Form 29B