CBIC prescribes the manner of filing an application for refund by unregistered persons: Circular

Insertion of new rule 37A vide Notification No. 26/2022 –Central Tax

Gift vouchers, rewards points and website subscription is excluded from definition of VDA: CBDT

Income-tax (19th Amendment) Rules, 2022

ITR filing is mandatory if your TDS, TCS is Rs 25,000 or more in a financial year