x

Journal
Journal

Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn More

Current Issue

Past Issues

Subscribe

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member

Audit Trail Compliance in Accounting Software
Read More

Analysis of the Decision of the Supreme Court in Safari Retreats
Read More

Gifts and Loans — By and To Non-Resident Indians – II
Read More

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member
Brieficles

Brieficles

BCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore Brieficles

Legal Considerations for Start-Ups – Are you overlooking some?
Read More

ATR & AQMM – Audit Reports of Auditors!
Read More

भारत पहले – 75 Year of Independence
Read More
Resources
Resources

Explore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More

Past issues

Golden Content

Publications

Events

Self-paced Learning

Video Insights

President and CEO of The Institute of Internal Auditors
Read More

Mr. N. R. Narayana Murthy
Read More

Mr. Ishaat Hussain
Read More
About
About

Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn More

Introduction

BCAS Website

Journal Policies

Contribute an Article
Advertise
Reach Us
Reach Us

For queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn More

Get in Touch

Feedback

November 2024

Regulatory Referencer

By Pramod Prabhudesai | Rutvik Sanghvi | Sonalee Godbole, Chartered Accountants

Reading Time 8 mins

I. DIRECT TAX : SPOTLIGHT

1. Extension of time lines for filing of various reports of audit for the Assessment Year 2024-25 - Circular No. 10/2024 dated 29^th September, 2024

CBDT has extended the date of furnishing of report of audit under any provision of the Act for the Previous Year 2023-24, which was 30^th September, 2024 to 7th October, 2024.

2. Order authorizing Income-tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119(2)(b) of the Income-tax Act — Circular No. 11/2024 dated 1 October 2024

The circular provides detailed guidelines, authorizing different authorities to accept or reject such claims based on monetary limits involved.

3. Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 — Circular No. 12/2024 dated 15^th October, 2024

CBDT has issued FAQ to clarify various issues relating to Vivad se Vishwas Scheme, 2024.

4. Vivad se Vishwas Rules, 2024 notified - Notification No. 104/2024 dated 20^th September, 2024

5. Procedure for making declaration and furnishing undertaking in Form-

Download PDF

Previous Post

Next Post

You May Also Like

Tech Mantra

Hanuman’s Intelligence