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IFSCA·06 May 2021·Circular·F. No 172/IFSCA/Finance Company/Unit Regulations/2021-22/2

Corrigendum on Computation of Regulatory Capital

The International Financial Services Centres Authority issues a corrigendum to modify the computation of Credit Risk Weighted Assets.

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06 May 2021

Circular

·IRDA/F&A/CIR/MISC/ 126 /05/2021

Extension of Time Limit for Regulatory Returns and Public Disclosures

The authority extends the time limit for furnishing all monthly, quarterly, half-yearly, and annual regulatory returns for the period ending on 31.03.2021 by a period of 30 days.

CBDT·06 May 2021·Notification·Notification No. 47/2021/F.No. 203/31/2014-ITA.II

Modification of Agricultural Extension Project Notification No. 14/2015

The Central Board of Direct Taxes modifies Notification No. 14/2015 to update the assessment years and sanctioned expenditure for an agricultural extension project under section…

CBDT·06 May 2021·Notification·Notification No. 48/2021

Modification of Notification No. 15/2015 for Agricultural Extension Project

The Central Board of Direct Taxes modifies Notification No. 15/2015 to update the assessment years and the sanctioned expenditure for an agricultural extension project.

CBDT·06 May 2021·Notification·S.O. 1767(E)

Modification of Notification No. 16/2015 for Agricultural Extension Project Expenses

The Central Board of Direct Taxes modifies Notification No. 16/2015 to update the assessment years and sanctioned expenditure for a specific agricultural extension project.

CBDT·05 May 2021·Notification·G.S.R. 320(E)

Income Tax 15th Amendment Rules 2021 on Leave Travel Concession Cash Allowance

The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to provide rules for cash allowances received in lieu of travel concessions.

CBDT·05 May 2021·Notification·Notification No. 51/2021 F. No. 370142/43/2020-TPL

Specify Bricklayers Investment Pte. Ltd. as Sovereign Wealth Fund

The Central Government specifies Bricklayers Investment Pte.

CBDT·05 May 2021·Notification·Notification No. 52/2021 / F. No. 370142/42/2020-TPL

Specify Anahera Investment Pte. Ltd. as Specified Person for Tax Exemption

The Central Government specifies the sovereign wealth fund Anahera Investment Pte.

CBDT·05 May 2021·Notification·Notification No. 53/2021 / F. No. 370142/45/2020-TPL

Specify Dagenham Investment Pte. Ltd. as Sovereign Wealth Fund for Tax Exemption

The Central Government specifies the sovereign wealth fund Dagenham Investment Pte.

CBDT·05 May 2021·Notification·Notification No. 54/2021

Stretford Investment Pte. Ltd. Specified Person Notification

The Central Government specifies Stretford Investment Pte.

CBDT·05 May 2021·Notification

Specify Chiswick Investment Pte. Ltd. for Tax Exemption

The Central Government specifies the sovereign wealth fund Chiswick Investment Pte.

LABOUR-MINISTRY·05 May 2021·Press release·1716239

Section 142 of the Social Security Code 2020 Notified

The Ministry of Labour and Employment notifies Section 142 of the Social Security Code, 2020 to collect Aadhaar details for beneficiary databases under social security schemes.

CBDT·04 May 2021·Notification·G.S.R. 318(E)

Income-tax (14th Amendment) Rules, 2021

The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to set Permanent Account Number exemption conditions for eligible foreign investors.

CBDT·04 May 2021·Notification·Notification No. 43/2021 / F. No. 370133/17/2020-TPL

Specified Pension Fund Tax Exemption for Caisse de dépôt et placement du Québec

The Central Government specifies the pension fund Caisse de dépôt et placement du Québec as the specified person for section 10 clause 23FE of the Income-tax Act, 1961.

CBDT·04 May 2021·Notification·Notification No. 44/2021/ F. No. 370142/12/2021-TPL

CDPQ Infrastructures Asia III Inc. Specified Person Status

The Central Government specifies the pension fund CDPQ Infrastructures Asia III Inc. as the specified person for section 10 clause 23FE.

CBDT·04 May 2021·Notification·Notification No. 45/2021

Specified Pension Fund Notification for Ivanhoe Logistics India Inc.

The Central Government specifies the pension fund Ivanhoe Logistics India Inc. as the specified person under section 10 of the Income-tax Act, 1961.

CBDT·04 May 2021·Notification·Notification No. 46/2021

Specified Person Notification for CDPQ Fixed Income XI Inc.

The Central Government specifies the pension fund CDPQ Fixed Income XI Inc. as the specified person under section 10 of the Income-tax Act, 1961 for eligible investments made in…

IFSCA·03 May 2021·Circular

Guidelines on distribution of Mutual Funds and Insurance Products by Finance Company/Finance Unit

IFSCA·03 May 2021·Circular·F. No 172/ IFSCA/Finance Company/Unit Regulations/2021-22/5

Guidelines for Non-Core Activities by Finance Companies or Units

Finance companies and finance units in the International Financial Services Centre must comply with specific guidelines when they undertake permitted non-core activities.

CBDT·03 May 2021·Notification·Notification No. 41/2021 / F. No. 370142/11/2018-TPL

Income-tax (13th Amendment) Rules, 2021

The Central Board of Direct Taxes issues the Income-tax (13th Amendment) Rules, 2021 to set thresholds for significant economic presence under section 9 of the Income-tax Act…

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