India

OCTOBER 2024

• Notification of the Kerala Labour Welfare Fund (Amendment) Rules, 2024

• Form 12BAA to report details of TCS and TDS from sources other than Salaries

SEPTEMBER 2024

• Increase in the Kerala Professional Tax Rates for Panchayat and Municipality

JULY 2024

• Personal Income Tax Changes under New Tax Regime for FY 2024-25

• Notification regarding monthly deposit of Labour Welfare Fund in Haryana

• Employer to obtain valid insurance policy before Six month under the Karnataka Compulsory Gratuity Insurance Rules, 2024

JUNE 2024

• Extension of Due Date for Filing Professional Tax Returns in West Bengal (Revised)

• Amendments regarding the Employees’ Provident Funds Scheme

APRIL 2024

• Revision of Professional Tax Rates in the Panchayat of Sennakkuppam, Tamil Nadu

MARCH 2024

• Increase in the Maharashtra Labour Welfare Fund contribution

AUGUST 2023

• Valuation of unfurnished accommodations owned & provided by the employer

JULY 2023

• No Statutory Updates

JUNE 2023

• No Statutory Updates

MAY 2023

• Excel utilities of ITR 1 and ITR 4 for AY 2023-24 are available for filing

• Declaration Of Paid Holiday On Account Of Assembly Election In Karnataka

• The Haryana Minimum Wages Notification (Jan 2023)

• Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24 -procedure for compulsory selection in such cases

APRIL 2023

• Higher Pension Scheme for Eligible Employees

MARCH 2023

• Change in Professional Tax Slab in Karnataka and Maharashtra

• Increase in the Limit for Leave Encashment Exemption for Non-government Salaried Employees

• Reduction in Tax Surcharge for Taxpayers under the New Regime

• Increase in the Tax Rebate Limit under the New Tax Regime

• Income Tax Slabs under New Tax Regime for FY 2023-24

• Change in Professional Tax Slab in Karnataka

FEBRUARY 2023

• No Statutory Updates

JANUARY 2023

• No Statutory Updates

DECEMBER 2022

• Revision In Rate Of Labour Welfare Fund Contribution In Tamil Nadu

NOVEMBER 2022

• No Statutory Updates

OCTOBER 2022

• No Statutory Updates

SEPTEMBER 2022

• No Statutory Updates

AUGUST 2022

• No Statutory Updates

JULY 2022

• No Statutory Updates

JUNE 2022

• No Statutory Updates

MAY 2022

• Deduction in respect of purchase of electric vehicle (Section 80 EEB, Income Tax)

• Amendment as per Finance Bill 2021

APRIL 2022

• No Statutory Updates

MARCH 2022

• No Statutory Updates

FEBRUARY 2022

• No Statutory Updates

JANUARY 2022

• No Statutory Updates

DECEMBER 2021

• No Statutory Update

NOVEMBER 2021

• No Statutory Update

OCTOBER 2021

• No Statutory Update

SEPTEMBER 2021

• No Statutory Update

AUGUST 2021

• No Statutory Update

JULY 2021

• Order designating web portal www.incometax.gov.in as the “designated portal” for the purpose of Faceless Assessment Scheme.

• Order designating web portal www.incometax.gov.in as the “designated portal” for the purpose of Faceless Penalty Scheme.

•  The West Bengal Minimum Wages Notification (July 2021).

• Processing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases.

• Extension of Time lines for electronic submission of Annual Performance Assessment Report (APAR) for the year 2020-21 through HR Soft application software.

• Latest Minimum Wages for Shops & Establishment in Goa.

•  The Kerala Minimum Wages Notification (May 2021).

JUNE 2021

• In preparation for the transition to the new system, the existing E-filing portal will NOT be available to the taxpayers for a period of 6 days from 1st June to 6th June 2021.

• List Of Implemented and Non-Implemented Areas Under ESIC 2.0 / Vision-2022

• Employers of Manufacturing Units/Factories in Puducherry to Provide Paid Medical Leave and Not Terminate Services of Workers who test COVID-19 Positive

• Centre Issues Advisory to Employers to Encourage Work-From-Home for Nursing Mothers.

• ESIC COVID-19 Relief Scheme

• Revised rate of interest – with regard to Staff Provident Fund in EPFO

• Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2021-22.

• Government Of Karnataka Announces Inspection Of Units Or Establishments Permitted To Operate Under Stipulated Conditions.

• The Haryana Minimum Wages Notification (Jan 2021)

• Financial Assistance to The Dependent of Deceased Person

• Extension Of Timeline for Mandatory Seeding of Aadhaar Number for Filing Of ECR

• Extension of Timeline for certain compliances to provide relief to tax payers in view of the severe pandemic – reg.

• Extension of Timeline for Mandatory Seeding of Aadhaar Number for Filing of ECR

• The Delhi Minimum Wages Notification (April 2021)

• Extension Of Due Date for Filing Annual Returns Under The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 1975

MAY 2021

• Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961

• Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund Transactions by Registrar and Share Transfer Agent

• CBDT issues notification specifying format, procedure and guidelines for submission of Statement of Financial Transactions (SFT) for Depository Transactions under Income Tax Act, 1961

• The Income tax (15th Amendment), Rules, 2021, Notifies rules for LTC Cash Voucher Scheme

• The Central Minimum Wages Notification (April 2021)

• CBDT issues notification specifying format, procedure and guidelines for submission of Statement of Financial Transactions (SFT) for Interest income under Income Tax Act, 1961

• CBDT issues notification specifying format, procedure and guidelines for submission of Statement of Financial Transactions (SFT) for Dividend income under Income Tax Act, 1961

• Draft rule for technical committee to assist the National Occupational Safety and Health Advisory Board

• The Central Minimum Wages Notification (April 2021)

• Order on extension of filing monthly return and Enrolment Tax Under the Karnataka Tax on Professions, Trades, Callings and Employments Act,1976

• The Employees’ Deposit-Linked Insurance (Amendment) Scheme, 2021

• Revised VDA (Minimum Wages) effective from 1st April 2021 with Corrigendum

APRIL 2021

• The Jharkhand Minimum Wage Notification (April 2021)

• The Tamil Nadu Minimum Wages Notification (April 2021)

• Income-tax (06th Amendment) Rules, 2021

• The Madhya Pradesh Minimum Wages Notification (April 2021)

• The Telangana Minimum Wages Notification (April 2021)

• The Gujarat Minimum Wages Notification (April 2021)

• The Uttarakhand Minimum Wages Notification (April 2021)

• The Punjab Labour Welfare Fund (Haryana Amendment) Act, 2021

• Amendment To The Tamil Nadu Factories Rules, 1950

• The Kerala Minimum Wages Notification (Feb 2021)

• Declaration Of Paid Holiday In Kerala On Account Of Legislative Assembly Election 2021

• The Bihar Minimum Wage Notification (April 2021)

MARCH 2021

• Declaration of Public Holiday in Tamil Nadu on Account of General Elections

• Change in Format of Form 12BA

• Change in Format of Form 24Q Annexure II

• Change in Format of Form 16 Part B

• Paid Holiday for Employees of Shops and Establishments in Andhra Pradesh On Account of Urban Local Body Elections

• The Kerala Minimum Wages Notification (Jan 2021)

• One Time Relaxation in Contributory Condition for Entitlement to Receive Medical Benefit Under ESIC)

• Mandating the Use of Central Inspection System in Karnataka

• CBDT issues notification for extension of due date till 31st March, 2021 for filing DTVSV Forms under DTVSV Act, 2020

• Notification on computation of interest accumulation on employer contributions exceeding INR 7.5 Lakhs to retirals (i.e PF/NPS/Superannuation fund)

• Code on Wages (Central Advisory Board) Rules, 2021

• FAQs on Video Conferencing and Seek Adjournment

• Karnataka Shops And Commercial Establishments (Second Amendment) Act, 2020

FEBRUARY 2021

• The Kerala Minimum Wages Notification (Dec 2020)

• Office Order Ministry of Labour and Employment

• Extension to Filing of Annual Return Under The Factories Act, 1948 In Andhra Pradesh

• CBDT issues notification for extension of due date till 28th February 2021 for filing DTVSV Forms under DTVSV Act 2020

• Further Extension Of Time Limit To Deposit Labour Welfare Fund Contribution In Karnataka

• The Maharashtra State Tax On Professions, Trades, Callings, And Employments (Amendment) Rules, 2021

• The Maharashtra Minimum Wages VDA Notification (Jan 2021)

• Deployment of Electronic Facility At Employer Interface Of EPFO’s Unified Portal For Principal Employers To View EPF Compliances Of Their Contractors And Contract Workers

• Finance Bill 2021 – Please refer page no. 272 Clause (b)

• Certain Provisions of ESI Act to be implemented in Dharmapuri and Ranipet districts of Tamil Nadu

JANUARY 2021

• CBDT launches e-portal for filing complaints regarding tax evasion/Benami Properties/Foreign Undisclosed Assets

• Extension Of Time Limit To Deposit Labour Welfare Fund Contribution In Karnataka

• Revision of flat rate of license fee for General Pool Residential Accommodation (GPRA) throughout the country

• Revised rate of interest – with regard to Staff Provident Fund in EPFO

• One Time Relaxation Towards Filing Return Of ESI Contribution For The Period April 2020 To September 2020

• Karnataka Shops And Establishment Permitted To Remain Open 24×7 days For Next Three Years

• Draft Model Standing Order for Manufacturing Sector & Mining Sector

• Draft Model Standing Order for Service Sector

• Guidelines For Implementation Of Aatmanirbhar Bharat Rozgar Yojana In EPFO Registered Establishment

• Declaration Of PF Rate Of Interest For EPF Members Account For The Year 2019-20

• CBDT issues press release for extension of due dates for filing Income-Tax Returns and Tax Audit Reports under the Income-tax Act, 1961 for AY 2020-21

• Scheme Guidelines for Aatmanirbhar Bharat Rojgar Yojana (ABRY)

• Forwarding of Scheme Guidelines approved by Ministry of Labour, Govt. Of India to implement the Atmanirbhar Bharat Rozgar Yojana (ABRY) to incentivize creation of new employment opportunities in EPFO registered establishments

DECEMBER 2020

• Central Government Notifies Implementation Of Certain Provisions Of The Code On Wages, 2019 Regarding Central Advisory Board

• The Kerala Minimum Wages Notification (Oct 2020)

• Clarification On Rates Of LWF Contribution For The Year 2020 Under The Karnataka LWF Act, 1965

• Declaration Of Holiday For Shops And Commercial Establishments During General Election In Ambala And Rewari Jurisdictions Of Haryana

• Andhra Pradesh State List Of Holidays 2021

• Karnataka Repealing Of Certain Enactments And Regional Laws Act, 2020I

• Repeal Of The Minimum Wages (Karnataka Amendment) Act, 2017

• Restoration Of Earlier Contribution Rates Under LWF In Karnataka

• Setting up of “Internal Complaints Committee” in connection with Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013.

• Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020

• FAQs on UDIN

• The Delhi Minimum Wages Notification (October 2020)

• The Delhi Minimum Wages Notification (April 2020)

• Introduction Of A Single Form For Trade License And Registration Under Andhra Pradesh Shops And Establishments Act 1988

• Introduction Of Online Maintenance Of Registers And Records Under Various Labour Laws In Andhra Pradesh

• Introduction Of Online Payment Facility For The Contributions Under Andhra Pradesh Labour Welfare Fund Act, 1987

• Mandatory Installation of 2 Factor Authentication (2FA) for accessing email services (Kavach) – reg

• CBDT to validate Unique Document Identification Number (UDIN) generated from ICAI portal at the time of upload of Tax Audit Reports

• Income tax deduction from salaries during the F.Y 2020-21 under section 192 of the Income Tax Act, 1961.

• All States choose Option-1 to meet the GST implementation shortfall

• Amendment To The West Bengal Labour Welfare Fund Act, 1974

• Introduction Of Non-Discretionary Auto-Renewal Of The Licenses Granted Under Various Labour Laws In West Bengal

• Digital Maintenance Of Records And Registers In A Single Online Platform Under Various Labour Laws In West Bengal

• Maharashtra State List Of Holidays 2021

• Declaration Of Paid Holiday During Panchayat Bye-Election In Haryana

• Instruction sheets for filling of ITR-2,3,5,6 & 7 revised for better clarity

• Karnataka State List of Holidays 2021

• Draft of The Occupational Safety, Health and Working Conditions Code (Central) Rules, 2020

• Tamil Nadu Government Declares Public Holiday On 25th November 2020 On Account of Cyclone In The State

NOVEMBER 2020

• Himachal Pradesh State List of Holidays 2021

• Delhi List of Holidays For 2021

• Income-tax Exemption for payment of deemed LTC fare for non-Central Government employees

• Advisory Regarding Grant of Quarantine Leave To Employees Infected By Corona Virus In Karnataka

• Telangana State List of Holidays 2021

• The Haryana Minimum Wages Notification (July 2020)

• Notification No. 88/2020/ F. No. 370142/35/2020-TPL for extension of due dates for filing Income-tax Returns and Tax Audit Reports under the Income-tax Act, 1961 for AY 2020-21

• Income-tax Exemption for payment of deemed LTC fare for non-Central Government employees (PRESS RELEASE)

• Tamil Nadu State List of Holidays 2021

• Gujarat State List of Holidays 2021

• West Bengal State List of Holidays 2021

• Chhattisgarh State List of Holidays 2021

• Puducherry Union Territory List of Holidays 2021

• Clarification in respect of the Direct Tax Vivad se Vishwas Act, 2020

• Introduction Of Electronic Maintenance Of Records Under Various Labour Laws In Haryana

• Paid Holiday On 3rd November 2020 For Employees Eligible To Vote In Karnataka Bye-Elections

• Draft rules on Industrial Relation Code, 2020

• The Karnataka Shops And Commercial Establishments (Amendment) Act, 2020

OCTOBER 2020

• Extension of due date of furnishing of Income Tax Returns and Audit Reports

• The Kerala Minimum Wages Notification (Aug 2020)

• Central Civil Services (Leave Travel Concession) Rules, 1988 – Relaxation to travel by air to visit North East Region, Union Territory of Jammu & Kashmir, Union Territory of Ladakh and Andaman & Nicobar Islands

• The Central Minimum Wages Notification (Oct 2020)

• Telangana Government Declares Holiday On 14th And 15th October 2020 On Account Of Incessant Rains

• Re-notification of Manisana Wage Board Recommendations in compliance of order of Hon’ble High Court of Delhi

• Revised VDA (Minimum Wages) effective from 1 October 2020

• Gazette Notification of Rule 5 of ESI (Central) Rules, 1950

• The Union Territory of Jammu And Kashmir Reorganization (Adaptation Of Central Laws) Second Order, 2020

• The Occupational Safety, Health and Working Conditions Code, 2020 No. 37 of 2020

• The Code on Social Security, 2020 No. 36 of 2020

• The Industrial Relations Code, 2020 No. 35 of 2020

• Forwarding of details required for assessment and timely declaration of Productivity Linked Bonus for the year 2019-20

• Submission of Revised Estimates for the year 2020-21 and Budget Estimates for the year 2021-22 in respect of Employees Provident Funds Scheme, 1952 (including Employees’ Pension Scheme, 1995) and Employees Deposit Linked Insurance Scheme 1976 from Zonal Offices/H.O./PDNASS

• CBDT issues Notification on Extension of time limit for filing of AY 2019-20 under the Income Tax Act, 1961

• Implementation Of Auto-Renewal System Under Ease Of Doing Business In Karnataka

• The Andhra Pradesh Minimum Wages Notification (Oct 2020)

SEPTEMBER 2020

• CBDT Notifies Faceless Appeal Scheme

• Further Extension of Time Limit to Deposit Labour Welfare Fund in Maharashtra

• The Bihar Minimum Wages Notification (Oct 2020)

• Inter-state transfer of social security assistance

• Online Renewal Of License Under Contract Labour (Regulation And Abolition) Act, 1970 In Telangana

• Extension of Atal Beemit Vyakti Kalyan Yojana

• Extension of Period for Renewal of Registration of Workers Under Various Boards in Tamil Nadu

• Further Extension of Due Date for Filing Annual Returns Under The Maharashtra State Tax On Professions, Trade, Callings, And Employments Act, 1975

• Advisory Guidelines to States Governments for the welfare of Migrant Workers returning to destination states in the backdrop of COVID-19

• Public Holidays 2021

• Relaxation in Eligibility Criteria and Enhancement in the Payment of Unemployment Benefit Under Atal Bimit Vyakti Kalyan Yojana of ESIC

• Further Extension of Time Limit To Deposit Labour Welfare Fund In Maharashtra

AUGUST 2020

• The Maharashtra Minimum Wages VDA Notification

• In Line with the Circular Number 13/2020, e-Verification of Return Data of AY 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 Has Been Re-enabled up to 30-September-2020

• The Maharashtra State Tax on Professions, Trades, Callings, And Employments (Amendment) Rules, 2020

• The Kerala Minimum Wages Notification

• Extension of Last Date for Receipt of Applications to Fill Up The Post of Chief Labour Commissioner on Deputation Basis

JULY 2020

• PAN-Aadhaar, Tax saving, Form 16, belated ITR filing deadlines extended again

• Indian Computer Emergency response Team (CERT-In) has advised all citizens to stay alert and avoid Phishing emails/SMS

• Extension of Due Date For Filing Returns Under The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 1975

• Exercising options for deduction of TDS under old and new rates of Income Tax for the Financial Year 2020-21

• Further Relaxation for Employers on Filing of ESI Contribution for the Period October 2019 To March 2020

• Mandatory Submission of Mobile Number and Bank Account Details for Registration Under ESIC

• Processing of Returns with Refund Claims Under Section 143(1) of The Income-Tax Act, 1961 Beyond the Prescribed Time Limits in Non-Scrutiny Cases

• Relaxation/ permission for extension of delivery time and exemption of penalty during lockdown period

• CBDT provides Utility to ascertain TDS applicability rates on cash withdrawals

• Extension of Time Limit To Deposit Labour Welfare Fund In Maharashtra

• Gazette Notification for Draft Code on Wages(central) Rules, 2020

• Extension Of Validity Period Of Scheme For Implementation Of PMGKY Package To Twenty Four Percent Contribution For Employer And Employee

• Settlement of death claims on priority basis in events of industrial accidents etc

• Order u/s 138 of the Income-tax Act, 1961 for sharing of information through NATGRID platform

• Order under section 138(1)(a) of the Income-tax Act, 1961 for sharing of Information between CBDT and FIU-IND for effective processing of Cash Transaction Reports

• The Kerala Minimum Wages Notification

• The Maharashtra State Tax on Professions, Trades, Callings, And Employments (Amendment) Ordinance 2020

• Karnataka Defers Payment of VDA Payable Effective 1st April 2020

• Extension of Earlier Order Declaring Paid Holidays for Shops and Establishment in Telangana till 31st July 2020

• EPFO Circular Towards Settlement of Death Claims on Priority Basis in Events of Industrial Accident Claim

• EPFO payroll data: enrolment rates increase; 3.18 lakh net new subscribers registered in May 2020 against about 1 lakh in April (PRESS RELEASE)

JUNE 2020

• Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020

• Withdrawal of Order on Extension of Working Hours In Factories In Rajasthan

• Free Online Career Skills Training on National Career Service Portal in Partnership with TCS ION

• Region preference of candidates, nominated as Tax Assistant in CBDT, through CGLE, 2017

• Further Extension Of Renewal Of License For Various Acts Under Central Sphere

• Guidelines on preventive Measures to contain the Spread of COVID-19

• Clarification in Respect of Levy of GST on Director’s Remuneration

• Withdrawal of Order on Extension of Working Hours in Factories in Karnataka

• Releasing of Funds for The Year 2020-21 Towards Welfare Activities

• Preventive measures to be taken to contain the spread of COVID-19 sensitization of Staff

MAY 2020

• EPFO Enables Filing of ECR By an Employer Without Simultaneous Payment of PF Contributions

• Exemption from Payment of Late Fee Under Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

• The Central Minimum Wages Notification (April 2020)

• Union Labour and Employment Ministry Will Take All Possible Steps to Help Mitigate Problems Faced by The Industry and The Workers Due to Lockdown Announced to Curb Covid-19 Pandemic

• Frequently Asked Questions on Filing of ECR And Payment of Contributions Under EPF

• EPFO Releases Rs.764 Crores to Its Pensioners

• Submission of certificate for claiming deduction u/s 80G of Income Tax Act 1961 in respect of donation made by an employee to the Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARE FUND)

• Relief to establishments and factories covered under EPF and MP Act 1952 from levy of penal damages for delay in deposit of dues during Lockdown to prevent COVID-19

• Changes in Provident Fund Contribution on account of COVID 19 Relief package announced by the Government

• Reduction in rate of Tax Deduction at Source (TDS) & Tax Collection at Source (TCS)

• Extension of Working Hours for Factories in Karnataka

• Relaxation of time limit for filing and depositing ESI contribution for the month of February, 2020 and March, 2020

• Payment of salary/wages to contractual manpower for the period lockdown

• Specific Process to Claim Provident Fund Advances Under EPFO

• Frequently Asked Questions on Reduction in Statutory Rate of EPF Contribution from Twelve Percent to Ten Percent

APRIL 2020

• Several relief measures relating to Statutory and Regulatory compliance

• Labour Ministry Issues Advisory to all States/UTs to use Cess fund for Welfare of Construction Workers

• Offices in 75 districts to be locked down

• Extension of Non Refundable Advance To Members Under EPF Scheme

• Karnataka Tax On Professions, Trades, Callings And Employments (Removal Of Difficulties) Order, 2020

• Extension Of Renewal Of License For Various Acts Under Central Sphere

• Date of Filing Electronic Challan Cum Return (ECR) for Wage Month March, 2020 Extended Up to 15.05.2020 from 15.04.2020

• ESI Contribution Due Date Extended For The Month Of February 2020

• Further Extension Of Time In Filing February 2020 ESI Contribution During The COVID-19 Pandemic

• EPF Contribution Due Date Extended For The Month Of March 2020

• EPF Scheme Guidelines for Implementation of PMGKY Credit Of Employers And Employee Contribution By Government Of India

• Labour Officers Directed to Ensure Employers In Andhra Pradesh Make Payment Of Wages To Their Workers During Lockdown

• Payment of salary/wages to manpower engaged through contractor

• Measures to be Taken in the Offices to Contain the Spread of COVID-19 Pandemic

MARCH 2020

• Introduction Of Online Payment Gateway for the Payment Of Labour Welfare Fund In Maharashtra

• The Kerala Minimum Wages (price index) Notification

• The Government of Karnataka has implemented the closure order in some of the districts

FEBRUARY 2020

• Changes in Income Tax Rate Slab for Individual FY 2020-2021

• Provision of knock off auto calculated 14B/7Q challans through miscellaneous challans

JANUARY 2020

• No Statutory Updates