Income Tax Updates

https://incometaxindia.gov.in/communications/notification/notification-44-2024.pdf @Income_tax

notification-48-2024.pdf

Notification No. 48/2024/F. No 370142/11/2024-TPL

Form C for FRRO Purposes Form C is a crucial document for Foreigners Regional Registration Office (FRRO) purposes in India, mainly required to monitor the accommodation of foreign nationals. Here's a detailed explanation of what it entails and the process involved: ### Purpose of Form C Form C is used to report the stay of foreign nationals to the Bureau of Immigration (BoI). It helps in maintaining records and tracking foreign visitors in India for security and administrative purposes. ### Who Needs to Submit Form C? - Hotel Managers, Hosts, and Accommodation Providers: Any establishment that provides accommodation to foreign nationals, including hotels, guesthouses, homestays, bed and breakfasts (B&Bs), and private individuals renting out property, needs to submit Form C. - Frequency: Form C must be submitted for every foreign guest twice — once at check-in and once at check-out. ### Process for Submitting Form C 1. Registration with FRRO: Before submitting Form C, hosts must register with the FRRO. This involves providing relevant details and supporting documents either online or at the local FRRO office. 2. Online Submission: After registration, hosts can submit Form C online through the BoI’s platform. Required documents include: - Completed online Form C - Passport copy (photo page) - Visa copy of the foreign guest - Host's address proof (if required by local FRRO office) 3. Timing: Form C should be submitted within 24 hours of the guest's check-in. There is no strict timing for submission at check-out, but it's advisable to do it promptly. ### Additional Requirements - Record Maintenance: Hosts must maintain a hand-written register (Form B) of all guests, both Indian and foreign, which should be available for inspection by relevant authorities. - Exemptions: Foreigners exempt from FRRO registration include those on certain short-term visas, minors, and certain categories like OCI cardholders. ### Penalties Failure to comply with these regulations can result in penalties, including fines or more severe administrative actions. ### Steps to Register and Submit Form C 1. Visit the C-Forms page: Register and provide the required details. 2. Submit Registration Form Online: Print and sign two copies of the registration form. 3. Submit Supporting Documents: Depending on local FRRO office requirements, these can be submitted in person or via post. 4. Activate Registration: Once the documents are verified, the registration is activated, allowing for subsequent online submissions of Form C. For more detailed information and specific requirements based on the type of accommodation, refer to the guidelines provided by the Bureau of Immigration and local FRRO offices [[❞]](https://neerajbhagat.com/blog/index.php/checklist-for-frro-registration/) [[❞]](https://charteredonline.in/form-c-hotel-registration/).

Offline Utilities for ITR-1, ITR-2, ITR-4 and ITR 6 for AY 2024-25 are available for filing. Click here to download. Excel Utilities of ITR-1, ITR-2 and ITR-4 for AY 2024-25 are available for filing. Click here to download. Income Tax Return Form of ITR-1, 2 and 4 are enabled to file through Online mode with prefilled data at the portal.