{"id":253598,"date":"2021-09-03T10:30:11","date_gmt":"2021-09-03T05:00:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=253598"},"modified":"2021-09-03T10:42:59","modified_gmt":"2021-09-03T05:12:59","slug":"cbdt-issues-implementation-date-of-certain-provisions-of-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/03\/cbdt-issues-implementation-date-of-certain-provisions-of-income-tax-act-1961\/","title":{"rendered":"CBDT issues implementation date for certain provisions of Income Tax Act, 1961"},"content":{"rendered":"<p style=\"text-align: justify;\">On September 01, 2021, the Central Board of Direct Taxes (CBDT) has issued a notification to notify the implementation date of certain provisos of the Income Tax Act, 1961 w.e.f September 01, 2021.<\/p>\n<p style=\"text-align: justify;\">Provisions are mentioned below:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Section 245-O Second proviso of sub-section (1) which specifies Authority for Advance ruling, namely:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #0000ff;\">\u201cProvided further that the Authority so constituted shall cease to operate on and from such date as the Central Government may, by notification in the Official Gazette, appoint.\u201d<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>Section 245-P Sub-section (2), which specifies Vacancies, etc., not to invalidate proceedings, namely:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #0000ff;\">\u201cWith effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the provisions of this section shall have effect as if for the word \u201cAuthority\u201d, the words \u201cBoard for Advance Rulings\u201d had been substituted.\u201d<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>Section 245-Q Sub-section (4), which specifies, Application for advance ruling, namely:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">\u201c<span style=\"color: #0000ff;\">Where an application for advance ruling under this Chapter is made before such date as the Central Government may, by notification in the Official Gazette, appoint, and in respect of which no order under sub-section (2) of section 245R has been passed or no advance ruling under sub-section (4) of section 245R has been pronounced before such date, such application along with all the relevant records, documents or material, by whatever name called, on the file of the Authority shall be transferred to the Board for Advance Rulings and shall be deemed to be the records before the Board for Advance Rulings for all purposes.\u201d<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>Section 245-R Sub- section (8), which specifies, Procedure on receipt of application, namely:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #0000ff;\">\u201cOn and from such date as the Central Government may, by notification in the Official Gazette, appoint, the provisions of this section shall have effect as if for the word \u201cAuthority\u201d, the words \u201cBoard for Advance Rulings\u201d had been substituted and the provisions of this section shall apply mutatis mutandis to the Board for Advance Rulings as they apply to the Authority.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Section 245-S Sub-section (3), which specifies, Applicability of advance ruling, namely:<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #0000ff;\">\u201cNothing contained in this section shall apply to any advance ruling pronounced under section 245R on or after such date as the Central Government may, by notification in the Official Gazette, appoint.\u201d<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Section 245-T, sub-section (3), Advance ruling to be void in certain circumstances, namely:<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #0000ff;\">\u201cWith effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the provisions of this section shall have effect as if for the word \u201cAuthority\u201d, the words \u201cBoard for Advance Rulings\u201d had been substituted\u201d<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Suection 245-U, sub-section (3), Powers of the Authority, namely:<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #0000ff;\">\u201cOn and from such date as the Central Government may, by notification in the Official Gazette, appoint, the powers of the Authority under this section shall be exercised by the Board for Advance Rulings and the provisions of this section shall mutatis mutandis apply to the Board for Advance Rulings as they apply to the Authority.\u201d<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Proviso to section 245-V, which specifies, Procedure of Authority, namely:<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #0000ff;\">\u201cProvided that nothing contained in this section shall apply on or after such date as the Central Government may, by notification in the Official Gazette, appoint.\u201d<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">\n","protected":false},"excerpt":{"rendered":"<p>On September 01, 2021, the Central Board of Direct Taxes (CBDT) has issued a notification to notify the implementation date of certain <\/p>\n","protected":false},"author":8808,"featured_media":253009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-253598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT issues implementation date for certain provisions of Income Tax Act, 1961 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/03\/cbdt-issues-implementation-date-of-certain-provisions-of-income-tax-act-1961\/\" \/>\n<meta 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CBDT has added 'Transgender' in the option to select gender while filling Form Number 49A and Form Number 49AA related to PAN application for individual resident and non-resident applicants. G.S.R. 352(E).\u2014In\u00a0exercise of the powers conferred by Section 139A read with Section 295 of\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/taxguru.in\/wp-content\/uploads\/2018\/04\/Transgender-Option-in-form-49-and-49A.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxguru.in\/wp-content\/uploads\/2018\/04\/Transgender-Option-in-form-49-and-49A.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxguru.in\/wp-content\/uploads\/2018\/04\/Transgender-Option-in-form-49-and-49A.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":135711,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/07\/cbdt-notifies-changes-in-rules-related-to-refund-of-tds\/","url_meta":{"origin":253598,"position":1},"title":"CBDT notifies changes in Rules related to refund of TDS","author":"Saba","date":"June 7, 2017","format":false,"excerpt":"[Notification No. 45\/2017 ,\u00a0dated 5th June, 2017] G.S.R. 554(E).\u2014In exercise of powers conferred by Section 295 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the \u2018Act\u2019), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:\u2014\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":219496,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/13\/cbdt-centre-notifies-the-e-assessment-scheme-2019\/","url_meta":{"origin":253598,"position":2},"title":"CBDT | Centre notifies the E-assessment Scheme, 2019","author":"Bhumika Indulia","date":"September 13, 2019","format":false,"excerpt":"S.O. 3264(E).\u2013 In exercise of the powers conferred by sub-section (3A) of Section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely: 1. Short title and commencement.\u2013\u2013 (1) This Scheme may be called the E-assessment Scheme, 2019. (2) It shall come\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":223718,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/cbdt-extends-the-pan-aadhaar-linking-due-date-to-31-03-2020\/","url_meta":{"origin":253598,"position":3},"title":"CBDT extends the PAN-Aadhaar Linking due date to 31-03-2020","author":"Bhumika Indulia","date":"December 31, 2019","format":false,"excerpt":"In exercise of the powers conferred under sub-section (2) of section 139AA of the Income-tax Act, 1961 (\u2018Act\u2019) (43 of 1961), the Central Government hereby amends the notification of the Ministry of Finance (Department of Revenue), dated 28th September, 2019 published in the Gazette of India, Extraordinary, Part-II, Section 3,\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":215087,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/27\/exemption-under-s-1046-cbdt-notifies-aicte-for-exemption-under-s-1046-of-income-tax-act-1961\/","url_meta":{"origin":253598,"position":4},"title":"Exemption under S. 10(46) | CBDT notifies AICTE for exemption under S. 10(46) of Income-tax Act, 1961","author":"Bhumika Indulia","date":"May 27, 2019","format":false,"excerpt":"S.O. 1801(E)\u2014In exercise of the powers conferred by clause (46) of Section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, \u2018All India Council for Technical Education\u2019, New Delhi, a Council established by the Central Government, in respect\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":254493,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/21\/no-tds-under-section-194a-on-interest-payment-to-a-member-of-scheduled-tribe-of-specified-areas-under-section-1026-of-it-act\/","url_meta":{"origin":253598,"position":5},"title":"No TDS under section 194A on interest payment to a member of scheduled tribe of specified areas under section 10(26) of IT Act","author":"Bhumika Indulia","date":"September 21, 2021","format":false,"excerpt":"On September 17, 2021, the Central Board of Direct Taxes (CBDT)\u00a0 has issued a notification \u00a0that no deduction of tax shall be made on the following payment under section 194A of the Income-tax Act, 1961, which specifies, Interest other than \u201cinterest on securities\u201d, made by a scheduled bank located 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