Date: 10th July, 2023

MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION
Government of India
Department of Consumer Affairs
Legal Metrology Division

NOTIFICATION
New Delhi, 10th July, 2023

To,

The Controller of Legal Metrology, All States / UTs

Subject: Provisions of the Legal Metrology (Packaged Commodities) Rules, 2011 on Medical Devices -reg.

Sir,

The undersigned is directed to refer to the above mentioned subject and to state that Rule 26 of the Legal Metrology (Packaged Commodities) Rules, 2011 provides exemption from the Rules, that: “26. Exemption in respect of certain packages. -Nothing contained in these rules shall apply to any package containing a commodity if— …

(c) it contains scheduled formulations and non-scheduled formulations covered under the Drugs (Price Control) Order, 2013 made under section 3 of the Essential Commodities Act, 1955 (10 of 1955):

Ref No.: SMTA/Notification/10th February, 2023
Date: 10th February 2023

UPDATED INFORMATION: Income Tax Return for Assessment Year 2023-24

• The Central Board of Direct Taxes (CBDT) has notified Income-tax Return Forms (ITR Forms) for the Assessment Year 2023-24 vide Notifications No. 04 & 05 of 2023 dated 10.02.2023 and 14.02.2023.
• These ITR forms will come into effect from 1st April, 2023 and have been notified well in advance in order to enable filing of returns from the beginning of the ensuing Assessment Year.
• No significant changes have been made to the ITR Forms in comparison to last year’s ITR Forms. Only the bare minimum changes necessitated due to amendments in the Income-tax Act, 1961 (the ‘Act’) have been made.
• ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) are simpler Forms that cater to a large number of small and medium taxpayers.
• Sahaj can be filed by a resident individual having income upto Rs. 50 lakh and who receives income from salary, one house property, other sources (interest etc.) and agricultural income upto Rs. 5 thousand.
• Sugam can be filed by individuals, Hindu Undivided Families (HUFs) and firms (other than Limited Liability Partnerships (LLPs)) being a resident having total income upto Rs. 50 lakh and income from business and profession computed under sections 44AD, 44ADA or 44AE.
• Individuals and HUFs not having income from business or profession (and not eligible for filing Sahaj) can file ITR Form 2 while those having income from business or profession can file ITR Form 3.
• Persons other than individuals, HUFs and companies i.e. partnership firms, LLPs etc. can file ITR Form 5.
• Companies other than companies claiming exemption under section 11 can file ITR Form 6.
• Trusts, political parties, charitable institutions, etc. claiming exempt income under the Act can file ITR Form 7.
• No changes have been made in the manner of filing of ITR Forms as compared to last year.

Ref No.: SMTA/Notification/3rd February, 2023
Date: 3rd February 2023

Import of Medical Devices as per the requirements of the Medical Devices Rules, 2017-reg.

Attention of the Importers, Customs Brokers and all concerned is invited to the letter F. No.29/Misc/03/2022-DC(273) dated 03.01.2023 issued by the Central Drugs Standard Control Organization, New Delhi on the above subject (copy enclosed).

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