Due to the non-availability of Form no. 3CF on the e-filing portal, the CBDT has allowed the applicants seeking approval under section 35(1)(ii)/(iia)/(iii) to file Form no 3CF physically. The Form can be filed manually till 30.09.2022 or till the availability of the Form for electronic filing on the e-filing website.
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ITC availed on purchases related to particular outward supply can be used against different outward supply: AAAR
Appellate Authority for Advance Ruling, Gujarat Aristo Bullion (P.) Ltd., In re - [2022] 136 taxmann.com 46 (AAAR-GUJARAT)
The appellant filed an application of advance ruling to determine whether the Input Tax Credit (ITC) legitimately earned by the appellant and lying as balance in Electronic Credit Ledger can be utilised for payment of GST on an outward supply, which has no nexus with the inputs on which the ITC has been taken. The Authority for Advance Ruling (AAR) held that ITC from purchases meant for outward supply of bullion cannot be utilized towards GST liability on castor oil seed as there is no nexus between inputs and final products. It filed appeal against the order.
The Appellate Authority for Advance Ruling observed that if this logic of the AAR has been adopted as a principle, taxpayers selling large number of commodities would require maintaining input tax credit accounts in respect of each commodity. However, this would not be according to law. Once a taxpayer validly takes ITC on inputs, that ITC merges into common pool of ITC under the Electronic Credit Ledger, which is not being maintained commodity wise. After merging of ITC in the common pool, it would not be always possible to identify that ITC taken on which particular input has been utilised. The section 16(1) of the CGST Act only states the eligibility and conditions for taking ITC. It does not impose any restriction on utilisation of the legitimately earned ITC. Therefore, the order of AAR was liable to be set aside
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⏺️ 30% tax on income from crytocurrencies to be applicable from April 1, TDS from July 1
⏺️ Circular 6/2022: CBDT condoned delay in filing Form 10-IC for AY 20-21 subject to conditions attached.
https://www.incometax.gov.in/iec/foportal/sites/default/files/2022-03/Click%20Here.pdf
⏺️ Circular 5/2022: CBDT allowed filing of Form 3CF manually for limited period.
https://www.incometax.gov.in/iec/foportal/sites/default/files/2022-03/Click%20Here_0.pdf
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Granting of Bail
Considering the statutory limit provided under the GGST Act & CGST Act for filing complaint as also the facts and circumstances of the case and without discussing the evidence in detail, this Court is inclined to grant regular bail to the applicant.
1️⃣ Gujarat High Court in the case of Niraj Jaidev Arya vs. State of Gujarat.
2️⃣ Conducted a search and seizure operation at the factory and office premises, residence of the applicant on the ground that several purchase transactions had been made from fictitious entities.
3️⃣ Respondent-Department has already attached immovable property belonging to the applicant in excess of the amount of alleged evasion or fraudulent claim of input tax credit.
Reference Case cited
Nimmagadda Prasad Versus C.B.I.
Sanjay Chandra Versus CBI
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Exemption is available to the applicant for the pure services
1️⃣ Maha AAR in the case of Maharashtra Ex-servicemen Corporation Ltd.(MESCO Ltd.)
2️⃣ The applicant is providing security services to various Government, PSUs, offices including various Municipal Corporations. Ques is exempted from GST?
3️⃣ Exemption NN 12/2017 is available to the applicant for the pure services i.e. Security Services rendered to various sites of Municipal Corporations only if such pure services are supplied to the Municipal Corporations, in relation to functions entrusted to such Municipal Corporations under Article 243 W of the constitution of India.
Reference Case Cited
National Security Service Ltd
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⏺️ The CBIC issued Standard Operating Procedure (“SOP”) vide _Instruction No. 02/2022-GST dated March 22, 2022_ for scrutiny of returns for FY 2017-18 and 2018-19.
⏺️Use of Facebook for Advertising Professional Activities amount to Misconduct: ICAI Reprimands Chartered Accountant.
The Board was of the view that the members are not allowed to use the term ‘Income Tax Consultant’
⏺️The ICEGATE, CBIC has issued an advisory for e-scrip to avail export incentive schemes like Rebate of State and Central Taxes and Levies (“RoSCTL”) and Remission of Duties and Taxes on Exported Products (“RoDTEP”)
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👉🏻Parliamentary Panel pitches for ending ICAI’s statutory monopoly
(Parliament Panel Suggests Setting Up Of Indian Institutes Of Accounting)
👇🏻 👇🏻 👇🏻
https://bit.ly/3iwTzmP
👉🏻Latest Bank Branch Audit 2022 Updates
(As per information from Members, Following Banks has started sending emails which are for Existing and for New Auditors, Process is just started, check your mails on regular basis)
👇🏻 👇🏻 👇🏻
https://bit.ly/3D6lm6Y
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Opportunity to the dealer on a pre show cause notice stage
Allahabad High Court in the case of Nanhey Mal Munna Lal
1️⃣ Section 74 of the CGST Act, 2017 — Show Cause Notice Issued. The petitioner challenged the impugned notice on the ground that the statement as required under Rule 142 (1A) was not submitted by the proper officer.
2️⃣ The counsel for the petitioner submitted that even if ITC is blocked invoking the provisions of Rules 86A of the Rules, yet a negative ITC cannot be shown otherwise it would amount to stopping the dealer from filing his return and depositing tax therewith.
3️⃣ It is further submitted that Rule 142(1A) has been amended by Notification No.79/2020 dated 15.10.2020, and in the said rules, the words “proper officer shall”, has been substituted by the words as “proper officer may” and the words “shall communicate”, the word “communicate” has been substituted.”
4️⃣ The court observed that Section 74(1) read with Rule 142(1A) intends to afford an opportunity to the dealer/ assessee on a pre-show cause notice stage which shall ultimately benefit both, i.e the assessee and the department, and shall also reduce litigation. This also indicates to follow the principles of natural justice at a pre-show cause notice stage.
5️⃣ The Hon’ble High Court granted a week’s time to the respondent to file counter affidavit. Respondents shall also explain as to how a negative credit can be shown in the Electronic Ledger Account, while blocking Input Tax Credit. As an interim measure, the petitioner is permitted to file his return along with proof of deposit of tax for the relevant tax period for which return is being filed.
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Government (CBIC) has issued detailed guidelines for Return Scrutiny under GST for FY 2017-18 and 2018-19. Such scrutiny of Returns would be in time bound manner. Some indicative list of parameters for scrutiny have been given in the guidelines as below:
🔵 Difference in Tax Liability between GSTR-1 and GSTR-3B
🔵 RCM liability to be compared with RCM ITC availed in GSTR-3B
🔵 RCM liability appearing in GSTR-2A and liability declared in GSTR-3B
🔵 Tax liability paid in cash in GSTR-3B should not be less than liability declared on RCM in GSTR-3B
🔵 ITC availed on ISD to be compared with IDS ITC appearing in Table 7 of GSTR-2A
🔵 All other ITC availed in GSTR-3B to be compared with ITC appearing in GSTR-2A
🔵 Outward tax liability declared in GSTR-3B should not be less than payable as TDS/TCS appearing in GSTR-2A
🔵 Comparison of liability declared in GSTR-3B with E-way Bill Report
🔵 ITC availed in respect of vendors where registration cancelled retrospectively
🔵 ITC availed in GSTR-3B where vendors not filed GSTR-3B
🔵 GSTR-3B filed after September due date- no ITC to be availed in this Return
🔵 Import of goods ITC availed in GSTR-3B to be compared with ITC appearing in GSTR-2A on import of goods
🔵 ITC reversal under Rule 42/43 viz a viz exempted supply shown in Return
🔵 Payment of Interest and Late Fees,
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Use 📌URL- https://www.mca.gov.in
📲💡MCA login from multiple devices at the same time - Clarifications🧾
1. Only one user session per platform (Mobile app/web) will be allowed at a time.
2. “You are already logged in from other device”
If you try to
create a simultaneous session with the same login Id, you will not be able to do so and an error message “You are already logged in from other device” will be displayed.
3. Further, you can create one session from mobile application and one session from web simultaneously
4. In case you login from an IP address/device different from that of the previous login, you will be notified of the same via email.
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The Finance Bill (Lok Sabha) has increased the time limit for completion of assessment of assessment year 2020-21 from 12 months to 18 months. This amendment extends the time limit for completion of assessment for assessment year 2020-21, which is ending on 31-03-2022 [excluding the extension available under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and the notification issue therein, if any], to 30-09-2022. It is to be noted that the extension is for the assessment year 2020-21, and the time limit for completion of assessment for assessment years 2021-22 or 2019-20 has not been amended.
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GST Update No 166 on mismatch in quantity
With the introduction of GST, the Inspector Raj system is abolished and concept of E-way bill came into existence. This was done to remove the concept of check posts and roadside checking. However, till date this whole practice is not yet incorporated successfully failing which the revenue authorities take actions u/s 129 of CGST Act, 2017. One such issue came in front of Haryana High Court in the case of Raghav Metals V/s State of Haryana and Punjab. The decision imparted by the Court in the said case is subject matter of our present update.
The petitioner a business unit registered in Delhi, purchases raw material from dealers located throughout the country and sold its product to Company located in Rajasthan. The goods were in transit and were intercepted by departmental authorities on 27.11.2021. The goods were accompanied by valid invoice and e-way bill. The petitioner argued that proceedings u/s 129 are without jurisdiction and therefore, deserves to be quashed.
The revenue authorities issued GST MOV-07, reply of which was filed on 03.12.2021. The revenue authorities issued order u/s 129 of CGST Act, 2017 in form GST MOV-06 regarding detention of the goods. The departmental authorities contended that discrepancies as regards to mismatches in actual quantity of goods in transit and as shown in invoice and e-way bill were found of 90 kgs resulting into evasion of tax. Reliance was placed on the case of M/s. Shiv Enterprises vs. State of Punjab and others – CWP-18392- 2021.
The Court held that from perusal of e-invoice quantity of goods consigned is 10430.7 kgs and amount of Rs. 1276717.68/- is paid as tax on consignment. However, the actual quantity was 10520 kgs. Since the difference of weight is less than 1% and tax evasion shall not be more than Rs. 11000/-, it cannot be concluded that the petitioner had any intention of evasion of tax. Therefore, mere mismatch in the quantity does not amounts to detention u/s 129 of CGST Act, 2017.
The above decision is a welcoming decision by the business houses wherein Court supported the contention that mere inadvertent mistakes should not result in detention and imposition of heavy penalties. Reliance can be placed on the case of Tripura High Court in Tirthamoyee Aluminum Products vs. State of Tripura & Ors. in Writ Petition (Civil) no. 1108 of 2018, M.R. Traders vs. Assistant State Tax Officer State of Kerala (Int) in WP(C).No.2713 OF 2020(L). Furthermore, CBIC has also issued a Circular No. 64/38/2018 dated 14.09.2018 wherein the same was clarified. The Government should issue further strict guidelines in this regard so that unwanted litigations and troubles can be avoided.
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⏺️ E-Invoicing Limits revised to 20 Crore
CBIC made E-invoice under GST mandatory for registered persons having aggregate turnover above ₹20 crore in any of the previous years from 2017-18 till 2021-22 with effect from 01st April, 2022. The existing limit of ₹50 crores has been reduced to ₹20 crores
⏺️ MCA vide notification dated 24.03.2021 had made Amendments in Schedule III of the Companies Act, 2013, applicable from F.Y. beginning on or after 01.04.2021.
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Lok Sabha passed the Finance Bill 2022, which gives effect to new taxation, thus completing the Budgetary exercise for 2022-23 fiscal. The Finance Bill was approved by the Lower House after accepting 39 official amendments moved by the Finance Minister and rejecting the amendments proposed by the opposition by voice vote.
The Finance Minister said the retrospective amendments relating to claiming deduction for cess and surcharge is aimed at preventing misuse of the provision, especially by those who have treated it as exemptions or business expenditures. with effect from Assessment Year 2005-06.
Partners remuneration not to be counted for the purpose of Audit U/s 44AB. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1333 OF 2021 Perizad Zorabian Irani Petitioner V/s. Principal Commissioner of Income-Tax (Central)-1 Mumbai & Ors
The Supreme Court on Friday held that a manufacturing unit — set up after requisite approvals and contributing to the economy by providing livelihood to hundreds of people — cannot be closed down for a technical irregularity of want of prior environmental clearance (EC).
ICAI has decided that the students who are in the Old scheme stand automatically converted in the Revised Scheme of Education and Training. All such students may make requisition for study material on demand through Central Distribution System by paying Rs.1000/-.
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A snippet of some of the changes made in the Finance Bill, 2022 as passed by the Lok Sabha viz-a-viz the Finance Bill, 2022 are given below:
1) Loss from one Virtual Digital Asset (VDA) cannot be set-off against income from another VDA.
2) Definition of 'transfer' shall apply even if VDA is not held as a capital asset.
3) Section 115BBH to override all other provisions to tax income from transfer of VDA at 30%.
4) Computation provision of section 115BBH would not fail even if there is no cost of acquisition of VDA.
5) Restriction on filing of updated return in case of search, survey or requisition.
6) Return of loss filed under section 139(3) can also be updated.
7) Recomputation of income due to disallowance of surcharge/cess.
8) Clarificatory amendment on taxation of long-term capital gains referred to in Section 112A for non-resident.
9) Cancellation provisions extended for provisionally approved institutions.
10) Restriction on the simultaneous benefit of Section 10(23C) and Section 10(46).
11) No exemption if a person as referred to in section 13(3) receives gifts from trust.
12) Provider of benefit or perquisite has to “ensure that tax required to be deducted has been deducted”.
13) Books of accounts include books maintained/kept in electronic or digital form.
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FCRA registration of NGOs by 3 months till 30.06.2022. The Ministry of Home Affairs has extended the validity of the FCRA registration of NGOs by 3 months till 30.06.2022.
SEBI has proposed changes to the mechanism for determining open offer price with respect to disinvestment of public sector undertakings. Issuing a consultation paper on review of the determination of offer price in case of disinvestment of public sector undertakings (PSUs).
ICAI Convocation, which was originally scheduled in January 2022 at New Delhi and was subsequently postponed, will now be held on 12th and 13th April 2022. Members who have been enrolled during the period from November 2019 to August 2021 and Rank holders of CA Final Examination held in July 2021 will be awarded Certificate of Membership at Hotel Leela, Shahdara, Delhi.
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👉🏻India loses Rs 100 crore to bank fraud every day over past 7 years - RBI
(India lost at least Rs 100 crore every day to bank fraud or scams over the past seven years, although there was a year-on-year reduction in the total amount involved, according to RBI data)
👇🏻 👇🏻 👇🏻
https://bit.ly/3tQri0W
👉🏻Bank Branch Audit 2022 Updates
(After two day's Strike, Banks will resume the process of Bank Branch Audit, if you have any news about the bank branch audit process, plz share at whatsapp no. of CA Sansaar #8285393786. Click on link for more details)
👇🏻 👇🏻 👇🏻
https://bit.ly/3io2h6M
👉🏻Application Invited For Concurrent Audit of Operations of TIIC Branches
(RFP for Concurrent Audit of Operations of TIIC Branches (8) At Various Locations)
👇🏻 👇🏻 👇🏻
https://bit.ly/3wNYurW
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Notification No. 16/2015-2020 Dated August 9th, 2021
An IEC holder has to ensure that details in its IEC are updated electronically every year, during April-June period. In cases where there are no changes in IEC details same also needs to be confirmed online.
For FY 2022-23 it will be during April-June period ?
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CBDT introduces Artificial Intelligence in Re-Assessments: Notifies E-Assessment of Income Escaping Assessment Scheme, 2022 [Read Notification]
Read More: https://www.taxscan.in/cbdt-introduces-artificial-intelliegnce-in-re-assessments-notifies-e-assessment-of-income-escaping-assessment-scheme-2022/164824/
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CBDT introduces Artificial Intelligence in Re-Assessments: Notifies E-Assessment of Income Escaping Assessment Scheme, 2022 [Read Notification]
Read More: https://www.taxscan.in/cbdt-introduces-artificial-intelliegnce-in-re-assessments-notifies-e-assessment-of-income-escaping-assessment-scheme-2022/164824/
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Rs. 500 and Rs. 1000 Fine on Failure to Link Aadhaar with Prescribed Authority within Due Date: CBDT [Read Notification]
Read More: https://www.taxscan.in/rs-500-and-rs-1000-fine-on-failure-to-link-aadhaar-with-prescribed-authority-within-due-date-cbdt/164849/
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Amendment to the provisions of Income-tax Rules, 1962 for prescribing fees under section 234H of the Income-tax Act, 1961
👉Under the provisions of the Income-tax Act, 1961 (“the Act”), every person who has been allotted a PAN as on 1st July, 2017 and is eligible to obtain Aadhaar Number, is required to intimate his Aadhaar to the prescribed authority on or before 31st March, 2022. On failure to do so, his PAN shall become inoperative and all procedures in which PAN is required shall be halted. The PAN can be made operative again upon intimation of Aadhaar to the prescribed authority after payment of a prescribed fee.
👉In order to mitigate the inconvenience to the taxpayers, as per Notification No.17/2022 dated 29th March, 2022, a window of opportunity has been provided to the taxpayers upto 31st of March, 2023 to intimate their Aadhaar to the prescribed authority for Aadhaar-PAN linking without facing repercussions. As a result, taxpayers will be required to pay a fee of Rs. 500 up to three months from 1st April, 2022 and a fee of Rs.1000 after that, while intimating their Aadhaar.
👉However, till 31st March, 2023 the PAN of the assessees who have not intimated their Aadhaar, will continue to be functional for the procedures under the Act, like furnishing of return of income, processing of refunds etc. A detailed Circular No.7/2022 dated 30.03.2022 has also been issued in this regard.
👉After 31st March, 2023, the PAN of taxpayers who fail to intimate their Aadhaar, as required, shall become inoperative and all the consequences under the Act for not furnishing, intimating or quoting the PAN shall apply to such taxpayers.
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👉🏻SEBI clarifies on new norms for related party transactions
(The regulator said listed companies need not seek fresh approval from the shareholders for a related party transaction (RPT) that has been approved by the audit committee and shareholders till March 31)
👇🏻 👇🏻 👇🏻
https://bit.ly/3tS0YDC
👉🏻Bank Branch Audit 2022 - Update on allotment of Branches
(RBI has approved the Bank Branch Audit Panel and many Banks start sending mails for allotment of Branches, Click on the link for more details)
👇🏻 👇🏻 👇🏻
https://bit.ly/3D6lm6Y
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CBDT extends time line under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) vide Notification No. 16/2022 Income Tax, [S.O. 1440(E)] dated: 28th March, 2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 28th March, 2022 Notification No. 16/2022 Income Tax S.O. 1440(E).
SEBI has decided to enhance the net worth criteria and track record requirements for entities managing collective schemes. The regulator has also approved changes to listing obligations and disclosure requirement regulations for simplification of procedure for transmission of securities.
Government has received a total of 239 applications under the Production Linked Incentive (PLI) scheme for bulk drugs and 49 of them have been approved till now, the Rajya Sabha was informed.
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🌺 MCA Update 31.03.2022
⛳ Audit Trail to be Applicable from: 01.04.2023
🎯 CSR 2 Extension till 31.05.2022
🪔For more info, please follow the below link:
Companies (Accounts) Second Amendment Rules, 2022-reg
https://www.mca.gov.in/bin/dms/getdocument?mds=IzW7fqstVJYuFz6gHMSkKw%253D%253D&type=open
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( Form 10AB)
Due date of electronic filing of form 10AB for seeking registration/approval under section 10(23C), 12A and 80G extended to 30th September,2022.
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⏺️ MCA CSR 2 Extension till 31.05.2022
Companies (Accounts) Second Amendment Rules, 2022-reg
https://www.mca.gov.in/content/mca/global/en/home.html
✅ CSR-2 extended upto May 31, 2022.
✅ The CBDT issued Circular No. 08/2022 dated March 31, 2022 regarding the extension of timeline for electronic filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of the Income-tax Act, 1961 to 30 September,2022.
✅ The DGFT issued Notification No. 64/2015-2020 dated March 31, 2022 to extend the validity of the existing Foreign Trade Policy (“FTP”) 2015-2020 till September 30, 2022 from March 31, 2022.
✅ The DGFT issued Public Notice No. 53/2015-2020 dated March 31, 2022 to extend the validity of the existing Hand Book of Procedures (“HBP”), 2015-20 till September 30, 2022.
✅ The National Credit Guarantee Trustee Company Limited (NCGTC) extended the Emergency Credit Line Guarantee Scheme (ECLGS) beyond March 2022, till March 2023.
✅ Applicability of below mentioned provisions further deferred till 30/09/22 by the ICAI
👉 1. Responding to Non-Compliance with Laws and Regulations (NOCLAR)
[S. 260 & 360]
👉 2. Fees-Relative Size
[Para 410.3 to R410.6]
👉 3. Tax Services to Audit Clients
[S 604]
✅ CBDT notifies Section 206C(1G) [TDS on remittance through LRS exceeding 7 lakhs or overseas tour package] not to apply to individuals visiting India who are non-residents as per Section 6(1)/(1A).
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CBDT notifies New Income Tax Return Forms 1 to 5 for Assessment Year 2022-23 [Read Notification]
Read More: https://www.taxscan.in/cbdt-notifies-new-income-tax-return-forms-1-to-5-for-assessment-year-2022-23/165504/
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There are many changes in the income tax rules effective from the next financial year. Income tax on crypto assets, filing of updated returns, new tax rules on EPF interest, and tax relief on Covid-19 treatment are some of the major changes effective from 1 April 2022. The crypto asset tax regime in India will gradually roll out in the financial year starting April 1. Provisions on the 30% tax will be effective at the start of the fiscal year while those related to the 1% TDS will come into effect from July 1, 2022.
Income Tax Due date of filing form 10AB extended to 30th September,2022.
GST Major points to be taken care of w.e.f. 1st April 2022 (FY 2022-23) :1. New series of Tax Invoices, Bill of Supply, Challans, Debit Notes, Credit Notes, Self Invoices, Receipt Vouchers, Payment Vouchers etc. 2. Mandatory E-invoicing w.e.f. 1st April 2022, if turnover exceeds INR 20 crores in any of previous years. 3. Renewal of Letter of Undertaking (LUT), in case of exports
Delhi High Court issued Notice to the GST Authorities on challenge to Rule 21A of CGST Rules being violative of Article 19(1)(g) of the Constitution of India and directed to remove the Suspension immediately.
MCA Further Extended the Mandatory Accounting Software with Recording Audit Trail for Companies and Auditor's Responsibility, Reporting Requirements from 01st April 2023.
MCA extends Filing of Form CSR 2 for FY 2020-21 to 31.5.2022.
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📌 GST Rate of Bricks Increased
👉 CBIC has issued new notification for increasing the GST rate of bricks. With Effect from 01st April 2022, the GST rate on the following bricks has been increased to 12% with Input Tax Credit or 6% without Input Tax Credit
-> Fly ash bricks or fly ash aggregate with 90 % or more fly ash content; Fly ash blocks
-> Bricks of fossil meals or similar siliceous earths
-> Building bricks
-> Earthen or roofing tiles
Source: Notification No. 01/2022-Central Tax (Rate) and Notification No. 02/2022-Central Tax (Rate)
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12% GST applicable on Cramp Comfort Patch used by Women during Menstruation: AAR [Read Order]
Read More: https://www.taxscan.in/12-gst-applicable-on-cramp-comfort-patch-used-by-women-during-menstruation-aar/165593/
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GST collections in March 2022 are at an all-time high of ₹1.42 lakh cr, breaching earlier record of ₹1.40 lakh cr collected in the Month of January 2022
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👉🏻Deferment of certain provisions of Volume-I of Revised Code of Ethics, 2019 - ICAI
(Applicability of NOCLAR, Fees - Relative Size, Tax Services to Audit Clients provisions be further deferred for a period of six months (i.e. till 30th September, 2022)
👇🏻 👇🏻 👇🏻
https://bit.ly/3Lwu5Cn
👉🏻CBDT notifies ITR forms for AY 2022-23
(CBDT notifies ITR forms for AY 2022-23, Click on the link and Download)
👇🏻 👇🏻 👇🏻
https://bit.ly/3LxjM13
👉🏻Bank Branch Audit 2022 - Update on allotment of Branches
(Many Banks start sending mails for allotment of Branches, Check your mail on regular basis and Click on the link for more details)
👇🏻 👇🏻 👇🏻
https://bit.ly/3D6lm6Y
👉🏻CBDT notifies ITR forms for AY 2022-23
(CBDT notifies ITR forms for AY 2022-23, Click on the link and Download)
👇🏻 👇🏻 👇🏻
https://bit.ly/3LxjM13
👉🏻Bank Branch Audit 2022 - Update on allotment of Branches
(Many Banks start sending mails for allotment of Branches, Check your mail on regular basis and Click on the link for more details)
👇🏻 👇🏻 👇🏻
https://bit.ly/3D6lm6Y
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📲 Download my official Android app "Updates by CARJ" 📚 to stay connected with latest news and updates 📝
https://carohitjaiswal.blogspot.com/p/update-android-app.html?m=0
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