Monday, 10 December 2018

IT Dept.: Lays down SOP for dealing with ITR processing / assessment in suspected fraud cases

IT Department lays down SOP for dealing with ITR processing / assessment in suspected fraud cases; Classifies suspected fraud cases into two broad categories: i) Suspected Fraud PANs and ii) PANs linked with the suspected fraud TANs; Advises AOs to disallow claims of pre-paid taxes / TDS in such fraudulent cases. 

No comments:

Identifying a Drafting Error in GST Amnesty Provisions

 Provision Regarding Amnesty Scheme Section 128A was introduced into the Central Goods and Services Tax (CGST) Act by the Finance Act, 2024,...