Vide its Circular No. 6/2012, the Central Board of Direct Taxes has given relaxation from compulsory e-filing of return of income for assessment year 2012-13 - for representative assessees of non-residents and in the case of private discretionary trusts –regarding. Since the agents of non-residents, within the meaning of section 160(1) (i) of the Income –tax Act, are facing difficulties in electronically furnishing the returns of non-residents and moreover the ‘private discretionary trusts’ having total income exceeding ten lakh rupees are facing problems in filing their return of income electronically in cases where they are filing their return in the status of an individual, thus the CBDT has decided that it will not be mandatory for agents of non-residents if his or its total income exceeds ten lakh rupees, to electronically furnish the return of income of non-residents for assessment year 2012-13. It will also not be mandatory for ‘private discretionary trusts’, if its total income exceeds ten lakh rupees, to electronically furnish the return of income for assessment year 2012-13.
The Supreme Court’s judgment to decriminalize Section 377 of Indian Penal Code (IPC) on 6th September 2019 was embarkation of a more egalitarian society. The verdict equipped members of LGBTQ commun More
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