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eJournal
                         DTPA                                   e e         Journal








                         A Publication of The Professionals, for The Professionals, by The Professionals


                                                                                                  Nov. - Dec., 2021
                                                         Dear Members

                                                         Hope  you  all  had  a  good  festive  season  and  delightful
                                                         Deepawali with sound health.

                                                         In  November,  we  have  witnessed  the  2nd  highest  GST
                                                         collection showing better economic growth but the fear of
                                                         Omicron is on the doorstep. We all professionals are now busy
                                                         with our professional commitments and working is in full
                                      swing. Hopefully some relief may come with the extension of due date for filing
                                      within 31st December 2021.

                                      We, the DTPA e-Journal team, have come forward with a new theme from this
                                      Issue onward to answer the queries raised by Members. This initiative will be
                                      beneficial to all the DTPA Members with the reply to their queries from a penal
                                      of expert.

                                      I  would  sincerely  request  all  the  Members  to  contribute  useful  articles  and
                                      compilations which I assure, will find place in the next published Journal, if found
                                      worthy of publication.

                                      My best wishes to the Members and a very Happy New Year in advance.

                                      With regards

                                      CA  MAHENDRA  K  AGARWAL
                                      Chairman - DTPA Journal Committee
                                      28th December, 2021



                                            EDITORIAL BOARD MEMBERS







                                       Adv. Kamal Kumar Jain CA Sumantra Guha  CA Ketan Satnalia  CA Barkha Agarwal
                                             (President)         (Advisor)        (Convenor)       (Gen. Secretary)







                                            CA Shyam Agarwal       CA Mahendra Agarwal     CA Mayur Agrawal
                                               (Co-Chairman)             (Chairman)        (Sub-Committee Member)


                                                                                                        e-Journal
                                   Useful Points if A Statement   Latest Income Tax   GST Annual Returns  e-Journal
                                                            Judgements
    Headlines                      Made During Search is to   Notifications &     Company Law       DTPA
                                                                                                    DTPA
    Headlines
                                   be Retracted
                                   Analysis of Expenses Allowable  Circulars      Updates
                                   Under Section 37 of I.T. Act, 1961
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