Form 38 – Income Tax

Last Updated at: Oct 30, 2020
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Form 38 - Income Tax
From FY 2020-21 onwards, taxpayers can get a 100% income tax deduction (under section 80G) for any contribution made to the PM-CARES Fund. This is as per a recent bill passed by Lok Sabha to amend taxation laws. The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Bill 2020 will replace the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020, enacted in March 2020.

Form 38 is the register of income tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax.

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form 38