KMS Newsletter April 2021

Direct Tax:

• Tax Audit U/s 44ab
• Extended Due Dates for Compliance and Assessments Income Tax Return Forms
• Amendment in Form 3cead (Cbcr Report)
• Dtaa Between Government of India and Iran
• Extension in Time Limit of Vivad Se Vishwas Scheme
• Sft Relating to Interest and Dividend Income
• Sft for Mutual Fund Transactions by Registrars and Share Transfer Agent
• Rule 44da and Form 34bb to Withdraw Pending
• Application U/s 245c
• Thresholds for the Purpose of Significant Economic Purpose

Company Law:

• CSR Fund for Makeshift Hospital and Temporary Covid Care Facilities

Indirect Tax:

• Relaxation in Interest Rate
• Waiver of Late Fees of Gstr-3b
• Relaxation in Return Filing
• Other Relaxations
• Extension Controversy
• Relevant Date Under Gst Refund
• Relexation in Calculation of Relevant Date
• Forms and Procedure to Withheld and Withdraw Refund Claims
• Procedure of Application for Revocation