May 4, 2021Newly inserted Section 194P - Relaxation for specified senior citizen from filing return of IncomeTo provide relief to senior citizens who are of the age of 75 year or above and to reduce compliance, Section 194P has been inserted.
CBIC prescribes the manner of filing an application for refund by unregistered persons: CircularDec 28, 2022
Gift vouchers, rewards points and website subscription is excluded from definition of VDA: CBDTJul 1, 2022