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Welcome To E-Data Book!

Section - 194M (Income Tax Act)

Payment of certain sums by certain individuals or Hindu undivided family

Section - 194N (Income Tax Act)

Payment of certain amounts in cash

Section - 194-O (Income Tax Act)

Payment of certain sums by e-commerce operator to e-commerce participant

Section - 194P (Income Tax Act)

Deduction of tax in case of specified senior citizen

Section - 194Q (Income Tax Act)

Deduction of tax at source on payment of certain sum for purchase of goods

Section - 194R (Income Tax Act)

Deduction of tax on benefit or perquisite in respect of business or profession

Section - 194S (Income Tax Act)

Payment on transfer of virtual digital asset

Circular No.114/1/2019-GST (Circulars- CGST)

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both

Circular No.115/1/2019-GST (Circulars- CGST)

Clarification on issue of GST on Airport levies

Circular No.116/1/2019-GST (Circulars- CGST)

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors

Circular No.117/1/2019-GST (Circulars- CGST)

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

Circular No.118/1/2019-GST (Circulars- CGST)

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

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