Sebi offers a way over FPI tax rule hurdle
G.S.R. 286(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue
Test 123
Referencing by Document Identification Number (DIN) reg.
Referencing by Document Identification Number (DIN) reg.
Notification of Sovereign Wealth Fund under Schedule V Table: SI. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025-reg.
Notification of Sovereign Wealth Fund under Schedule V Table: SI. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025-reg.
Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under.section 203 of the Act for the quarter ending 31st December 2025 - reg.
Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under.section 203 of the Act for the quarter ending 31st December 2025 - reg.
Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (I) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 - reg.
Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (I) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 - reg.
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26- reg.
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26- reg.
Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees- reg.
Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees- reg.
Order under section 119 of tbe Income-tax Act, 1961 for waiver of interest payable under section 220(2) due to late payment of demand, in certain cases - reg.
Order under section 119 of tbe Income-tax Act, 1961 for waiver of interest payable under section 220(2) due to late payment of demand, in certain cases - reg.
Extension of due date for filing of ITRs for the Assessment Year 2025-26-reg.
Extension of due date for filing of ITRs for the Assessment Year 2025-26-reg.
Modification to Circular No. 9 of 2022 (F. No.370142/2/2022-TPL) dated 09.05.2022 of CBDT-reg.
Modification to Circular No. 9 of 2022 (F. No.370142/2/2022-TPL) dated 09.05.2022 of CBDT-reg.
Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by CPC - reg.
Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by CPC - reg.
Partial Modification of Circular No. 3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per Rule 114AAA of the Income-tax Rules, 1962 - reg.
Partial Modification of Circular No. 3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per Rule 114AAA of the Income-tax Rules, 1962 - reg.
Clarification regarding CBDT's Circular No. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Income-tax Act, 1961, as the case may be, in specific cases- reg.
Clarification regarding CBDT's Circular No. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Income-tax Act, 1961, as the case may be, in specific cases- reg.
Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) of the Income-tax Act,1961 passed by Competent Authority-reg.
Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) of the Income-tax Act,1961 passed by Competent Authority-reg.
Extension of due date for furnishing return of income for the Assessment Year 2025-26- reg.
Extension of due date for furnishing return of income for the Assessment Year 2025-26- reg.
Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201(IA)(ii)/ 206C(7) of the Act, as the case maybe, in specific cases -regarding.
Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201(IA)(ii)/ 206C(7) of the Act, as the case maybe, in specific cases -regarding.
Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences under the Income-Tax Act, 1961 dated 17.10.2024
Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences under the Income-Tax Act, 1961 dated 17.10.2024
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2024-25 UNDER SECTION 192 OF THE INCOME-TAX ACT,1961
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2024-25 UNDER SECTION 192 OF THE INCOME-TAX ACT,1961
Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961- reg.
Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961- reg.
Guidance for application of the Principal Purpose ┬ÀTcst (PPT) under India's Double Taxation Avoidance Agreements-rog.
Guidance for application of the Principal Purpose ┬ÀTcst (PPT) under India's Double Taxation Avoidance Agreements-rog.
Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- reg.
Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- reg.
Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024-reg.
Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024-reg.
Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vis/lWas Scheme, 2024 - reg.
Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vis/lWas Scheme, 2024 - reg.
Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the A Y 2024-25- reg.
Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the A Y 2024-25- reg.
Condonation of delay under section 119(2)(b) of tbe Income-tax Act, 1961 in filing of Form No. 9A110/10B/I0BB for Assessment Year 2018-19 and subsequent assessment years - Reg.
Condonation of delay nnder section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23-Rcg.
Condonation of delay under section 119(2)(b) of tbe Income-tax Act, 1961 in filing of Form No. 9A110/10B/I0BB for Assessment Year 2018-19 and subsequent assessment years - Reg.
Condonation of delay nnder section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23-Rcg.
Order under section 119(1) of the IT Act, 1961 fixing the monetary limits of the Income-tax authorities in respect of reduction or waiver of interest paid or payable under section 220 (2) of the IT Act
Order under section 119(1) of the IT Act, 1961 fixing the monetary limits of the Income-tax authorities in respect of reduction or waiver of interest paid or payable under section 220 (2) of the IT Act
Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s BOP of the Act for Assessment Year 2023-24-Reg.
Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s BOP of the Act for Assessment Year 2023-24-Reg.
Extension of due date for furnishing return of income for the Assessment Year 2024-25
Extension of due date for furnishing return of income for the Assessment Year 2024-25
Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
Order authorizing Income-tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119(2)(b) of the Income-tax Act, 1961
Order authorizing Income-tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119(2)(b) of the Income-tax Act, 1961
Extension of timelines for filing of various reports of audit for the Assessment Year 2024-25
Extension of timelines for filing of various reports of audit for the Assessment Year 2024-25
Non-applicability of higher rate of TDS/TCS as per provisions of section 206AA/206CC of the Income-tax Act, 1961, in the event of death of deductee/coliectee before linkage of PAN and Aadhaar- reg.
Non-applicability of higher rate of TDS/TCS as per provisions of section 206AA/206CC of the Income-tax Act, 1961, in the event of death of deductee/coliectee before linkage of PAN and Aadhaar- reg.
Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961
Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961
Partial modification of Circular No.3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the Income-tax Rules, 1962
Partial modification of Circular No.3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the Income-tax Rules, 1962
Ex-post facto extension of the due date for filing Form No. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 (pertaining to F.Y. 2022-23) - reg.
Ex-post facto extension of the due date for filing Form No. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 (pertaining to F.Y. 2022-23) - reg.
Circular under section 119 of the Income-tax Act, 1961 - reg.
Circular under section 119 of the Income-tax Act, 1961 - reg.
Order under section 119 of the Income-tax Act, 1961 - reg.
Order under section 119 of the Income-tax Act, 1961 - reg.
Circular Explaining The Provisions Of The Finance Act, 2023
Circular Explaining The Provisions Of The Finance Act, 2023
Guidelines under sub-section (4) of section 194-o of the income tax act 1961
Guidelines under sub-section (4) of section 194-o of the income tax act 1961
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 - Reg.
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 - Reg.
Order under section 119 of the Income-tax Act
Order under section 119 of the Income-tax Act
Order under section 119 of the Income-tax Act, 1961 - reg.
Order under section 119 of the Income-tax Act, 1961 - reg.
?Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24
?Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24
Guidelines under clause (lOD) of section 10 of the Income-tax Act. 1961- reg.
Guidelines under clause (lOD) of section 10 of the Income-tax Act. 1961- reg.
Standard Operating Procedure (SOP) for making applications for recomputation of the total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in the sub-section (19) of section 155 of the Income-tax Act, 1961 - reg.
Standard Operating Procedure (SOP) for making applications for recomputation of the total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in the sub-section (19) of section 155 of the Income-tax Act, 1961 - reg.
Condonation of delay under clause (b) of sub-section (2) of section 119 of the Incometax Act, 1961 for returns of income claiming deduction uls 80P of the Act for various assessment years from A Y 2018-19 to AY 2022-23- Reg.
Condonation of delay under clause (b) of sub-section (2) of section 119 of the Incometax Act, 1961 for returns of income claiming deduction uls 80P of the Act for various assessment years from A Y 2018-19 to AY 2022-23- Reg.
Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in an investment fund routed through an AlternatiYe Investment Fund -reg.
Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in an investment fund routed through an AlternatiYe Investment Fund -reg.
Corrigendum to Circular No.10 of 2023 dated 30th June 2023.
Corrigendum to Circular No.10 of 2023 dated 30th June 2023.
Gircular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package - reg
Gircular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package - reg
Order under section 119 of the Income-tax Act, 1961 for extension of time limits for submission of certain TDS/TCS Statements
Order under section 119 of the Income-tax Act, 1961 for extension of time limits for submission of certain TDS/TCS Statements
Condonation of delay in nIing refund claim and claim of carry forward of losses under Section 119(2I1b) of the Income-tax Act, 1961.
Condonation of delay in nIing refund claim and claim of carry forward of losses under Section 119(2I1b) of the Income-tax Act, 1961.
Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961
Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961
Clarification regarding deduction of TDS under section 192 read with sub-section (IA) of section 115BAC of the Income-tax Act, 1961
Clarification regarding deduction of TDS under section 192 read with sub-section (IA) of section 115BAC of the Income-tax Act, 1961
Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA - reg.
Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA - reg.
Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act,1961 (' Act') in view of the then-Covid-19 pandemic -reg.
Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act,1961 (' Act') in view of the then-Covid-19 pandemic -reg.
Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act, 1961 in respect of dealership/distributorship contracts in case of Co-operative Societies
Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act, 1961 in respect of dealership/distributorship contracts in case of Co-operative Societies
Deduction Of Tax At Sourceincome-Tax Deduction From Salaries Under Section 192 Of The Income-Tax Act, 1961
Deduction Of Tax At Sourceincome-Tax Deduction From Salaries Under Section 192 Of The Income-Tax Act, 1961
Additional Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961
Additional Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961
Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in the filing of Form No. 10BB for Assessment Year 2018-19 and subsequent yea rs - Reg.
Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in the filing of Form No. 10BB for Assessment Year 2018-19 and subsequent yea rs - Reg.
Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in the filing of Form No.1 08 for Assessment Year 2018-19 and subsequent years - Reg
Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent yea reg.
Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in the filing of Form No.1 08 for Assessment Year 2018-19 and subsequent years - Reg
Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent yea reg.
Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax deduction at source under section 194S of the Act for transactions other than those taking place on or through an Exchange
Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax deduction at source under section 194S of the Act for transactions other than those taking place on or through an Exchange
Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961
Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961
Guidelines for removal of difficulties under sub-section (2) of section 194R of the Incometax Act, 1961
Guidelines for removal of difficulties under sub-section (2) of section 194R of the Incometax Act, 1961
Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Aci, 1961 - reg.
Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Aci, 1961 - reg.
Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 - reg.
Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 - reg.
Extension of time line for electronic filing of Form NO.10AB for seeking registration or approval under Section 10(23C), 12A or BOG of the Income┬Àtax Act,1961
Extension of time line for electronic filing of Form NO.10AB for seeking registration or approval under Section 10(23C), 12A or BOG of the Income┬Àtax Act,1961
Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative
Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filin g of Form 10-IC for Asscssmcnt Year 2020-21- Reg.
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filin g of Form 10-IC for Asscssmcnt Year 2020-21- Reg.
DEDUCTION OF TAX AT SOURCEINCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961DURING THE FINANCIAL YEAR 2021-22
DEDUCTION OF TAX AT SOURCEINCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961DURING THE FINANCIAL YEAR 2021-22
Clarification regarding the Most-Favoured-Nation (MFN) clause in the Protocol to India's DTAAs with certain countries- Reg.
Clarification regarding the Most-Favoured-Nation (MFN) clause in the Protocol to India's DTAAs with certain countries- Reg.
Guidelines under clause (10D) section 10 of the Income-tax Act, 1961 - reg.
Guidelines under clause (10D) section 10 of the Income-tax Act, 1961 - reg.
Extension of timelines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22ÔÇô reg.
Extension of timelines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22ÔÇô reg.
One-time relaxation for verification of all income tax-returns e-filed for the Assessment Year 2020-21 which are pending for verification and processing of such returns - reg.
One-time relaxation for verification of all income tax-returns e-filed for the Assessment Year 2020-21 which are pending for verification and processing of such returns - reg.
Guidelines under sub-section (4) of section 194-0, sub-section (3) of section 194Q and subsection (I-I) of section 206C of tile Income-tax Act, 1961
Guidelines under sub-section (4) of section 194-0, sub-section (3) of section 194Q and subsection (I-I) of section 206C of tile Income-tax Act, 1961
Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961
Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961
Clarification regarding Section 36(1)(xvii) of the Income-tax Act, 1961 inserted vide Finance Act, 2015
Clarification regarding Section 36(1)(xvii) of the Income-tax Act, 1961 inserted vide Finance Act, 2015
Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22- reg.
Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22- reg.
Extension of timelines for electronic filing of various Forms under the Income-tax Act, 1961
Extension of timelines for electronic filing of various Forms under the Income-tax Act, 1961
Extension of time lines for electronic filing of various Forms under the Income-tax Act,1961
Extension of time lines for electronic filing of various Forms under the Income-tax Act,1961
Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961
Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961
Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961 - reg.
Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961 - reg.
Guidelines under section 1940 of the Income-tax Act, 1961 - reg.
Guidelines under section 1940 of the Income-tax Act, 1961 - reg.
Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic┬À reg.
Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic┬À reg.
Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961- reg
Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961- reg
Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act,1961 (the Act)
Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act,1961 (the Act)
Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020
Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020
Circular under section 10 of the direct Tax Vivad se Vishwas Act, 2020
Circular under section 10 of the direct Tax Vivad se Vishwas Act, 2020
Residential status of certain individuals under Income-tax Act, 1961
Residential status of certain individuals under Income-tax Act, 1961
Amount of remuneration prescribed under section 9A(3)(m) of the Income-tax Act, 1961
Amount of remuneration prescribed under section 9A(3)(m) of the Income-tax Act, 1961
Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020?
Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020?
Income-tax Deduction from Salaries During the Financial Year 2020-21 under section 192 of the Income-tax Act, 1961
Income-tax Deduction from Salaries During the Financial Year 2020-21 under section 192 of the Income-tax Act, 1961
Condonation of delay under section 119(2) (b) of the Income-tax Act, 1961 in filing of Form No. 10BB fo r Assessment Year 2016-17 and subsequent years - Reg.
Condonation of delay under section 119(2) (b) of the Income-tax Act, 1961 in filing of Form No. 10BB fo r Assessment Year 2016-17 and subsequent years - Reg.
Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 - reg.
Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 - reg.
Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961 - reg.
Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961 - reg.
Income-tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 1961
Income-tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 1961
Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Extension of Timeline
Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Extension of Timeline
Waiver of Interest for TDS deducted under section 194M
Waiver of Interest for TDS deducted under section 194M
Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance
Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance
?Clarification on delay in filing of Form No. 1OB for AY 2016-17 and AY 2017-18 -Board's order under section 119(2) of the Income-tax Act, 1961 - reg
?Clarification on delay in filing of Form No. 1OB for AY 2016-17 and AY 2017-18 -Board's order under section 119(2) of the Income-tax Act, 1961 - reg
Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20
Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-20
Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20
Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-20
Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg
Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg
Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure
Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure
Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20
Consolidated circular for assessment of Startups - reg.
Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20
Consolidated circular for assessment of Startups - reg.
Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance
Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance
Generation / Allotment / Quoting of Document Identification Number in Notice / Order / Summons / letter / correspondence issued by the Income-tax Department
Clarification regarding treatment of Farm-in expenditure incurred by the Oil Exploration and Production(E&P) Companies - reg.
Generation / Allotment / Quoting of Document Identification Number in Notice / Order / Summons / letter / correspondence issued by the Income-tax Department
Clarification regarding treatment of Farm-in expenditure incurred by the Oil Exploration and Production(E&P) Companies - reg.
Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation
Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20
Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation
Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20
Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Disclosure Scheme, 2016 read with section 119 of the Income-tax Act, 1961-reg.
Clarification regarding taxability of income earned by a non-resident investor from off-shore investments routed through an Alternate Investment Fund
Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service .
'Assessment of Firms'- some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg.?
Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18-reg.?
Condonation of delay in filing of Form no. 10B for years prior to AY 2018-19?
?Order under section 119 of the Income-tax Act, 1961?
Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Disclosure Scheme, 2016 read with section 119 of the Income-tax Act, 1961-reg.
Clarification regarding taxability of income earned by a non-resident investor from off-shore investments routed through an Alternate Investment Fund
Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service .
'Assessment of Firms'- some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg.?
Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18-reg.?
Condonation of delay in filing of Form no. 10B for years prior to AY 2018-19?
?Order under section 119 of the Income-tax Act, 1961?
F. No. 370142/15/2017-TPL
(F. No. 225/333/ 2017-ITA.II)
Clarification on Indirect Transfer provisions in case of redemption of share or interest outside India under the Income-tax Act, 1961
Clarification on Cash sale of agricultural produce by cultivatorslagriculturist
F No 142/11 /2015-TPL (Pt. I)
Order under section 119 of the Income-tax Act, 1961 (ÔÇÿthe ActÔÇÖ)
Circular No. 41/2016 F. No. 500/43/2012-FT&TR] dated 21'12'2016'
Measures for reducing litigation- Clarification on Circulars 21/2015 and 8/2016 reg.
Guiding Principles for determination of Place of Effective Management (POEM) of a Company.
Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
Deduction of tax at source Income-tax deduction from salaries under section 192 of the Income-tax Act, 1961
Clarifications on Indirect Transfer provisions under the lncome Tax Act. 1961?
Clarifications on the Direct Tax Dispute Resolution Scheme, 2016
Explanatory notes on provisions of the taxation and investment regime for Pradhan Mantri Garib Kalyan Yojana, 2016 as contained in chapter IX-a of the Finance Act, 2016
Government of India Ministry of Finance Department of Revenue (CBDT) Circular No. 40/2016 North Block, New Delhi, the 9 th of December, 2016 Subject: -Directions under section 119
Transport, Power and Interest subsidies received by an Industrial Undertaking- Eligibility for deduction under sections 80-IB, 80-IC etc., of the Income-tax Act, 1961
?Adminissibilty of expenditure incurred by a firm on Keyman Insurance Policy in the case of a Parter
Chapter VI-A deduction on enhanced profits
?Taxability of the compensation received by the land owners for the land acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 ('RFCTLAAR Act')
Applicability of TDS provisions of section 194-I of the Income-tax Act, 1961 on lump sum lease premium paid for acquisition of long term lease
Order under section 119 of the Income-tax Act, 1961
Streamlining the process of No Objection Certification (NOC), Port Clearance Certificate (PCC), voyage return and voyage assessment in the case of Foreign Shipping Companies (FSCs)
Clarifications on the Direct Tax Dispute Resolution Scheme, 2016
Enquiry or investigation in respect of document/evidence relating to Income Declaration Scheme (IDS), 2016 found during the course of Search u/s 132 or Survey action u/s 133A of the Income-tax Act,1961
In continuation to Circular No. 19 of 2016 dated 25th May, 2016, the Commissioner of Income-tax, Centralized Processing Centre, Bengaluru,
Clarifications on the Income Declaration Scheme, 2016
Clarification regarding attaining prescribed age of 60 years/80 years on 31st March itself, in case of Senior/Very Senior Citizens whose date of birth falls on 1st April, for purposes of Income-tax Act, 1961?
Clarifications on the Income Declaration Scheme, 2016
?Applicabilty of section 197A(1D) and section 10(15)(viii) of the Income-tax Act, 1961 to interest paid by IFSC Banking Units (IBUs)- Clarification regarding
Clarifications on the Income Declaration Scheme, 2016
Clarifications on the Income Declaration Scheme, 2016
?Amendment in Section 206C of the Income-tax Act vide Finance Act 2016
Amendment in Section 206C vide Finance Act 2016 - Clarifications
?Admissibility of claim of deduction of Bad Debt under section 36(1)(vii) read with section 36(2) of the Income-tax Act, 1961
Clarification regarding cancellation of registration u/s 12AA of the Income-tax Act, 1961 in certain circumstances
E-filing of appeals Extension of time limit
Government of India Ministry of Finance Department of Revenue - Central Board of Direct Taxes (Income-Taxl)
Clarifications on the Income Declaration Scheme, 2016
Digital reporting of Form No.60
Additional depreciation u/s 32(1)(iia) of the Income-tax Act, 1961
Explanatory notes on provisions of the Income Declaration Scheme, 2016 as provided in Chapter IX of the Finance Act, 2016
Relaxation for furnishing of UID in case of Form 15G/15H for certain quarters
?Verification of tax-returns for Assessment Years 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2013-2014 and 2014-2015 through EVC which are pending due to non-filing of ITR-V Form and processing of such retruns
Commencement of limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961
?Limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961
?Payment of interest on refund under section 244A of excess TDS deposited under section 195 of the Income-tax Act, 1961
?Modification of Instruction 9/2006
?Modification of Instruction 9/2006
Clarification regarding taxability of consortium members
Tax Deduction at Sources (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting
Tax Deduction at Sources (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting
Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements
Issue of taxability of surplus on sale of shares and securities - Capital Gains or Business Income - Instructions in order to reduce litigation
Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements
Issue of taxability of surplus on sale of shares and securities - Capital Gains or Business Income - Instructions in order to reduce litigation
Clarification regarding nature of share Buy-back transactions under Income-tax Act, 1961
Passing rectification order under section 154 of Income-tax Act, 1961
?Clarification of the term 'initial assessment year' in section 80-IA(5) of the Income-tax Act, 1961
Penalty u/s 271(1)(c) wherein additions/disallowances made under normal provisions of the Income-tax Act, 1961 but tax levied under MAT provisions u/s 115JB/115JC, for cases prior to A.Y. 2016-17
Penalty u/s 271(1)(c) wherein additions/disallowances made under normal provisions of the Income-tax Act, 1961 but tax levied under MAT provisions u/s 115JB/115JC, for cases prior to A.Y. 2016-17
Rcording of satisfaction note under section 158BD/153C of the Act
Rcording of satisfaction note under section 158BD/153C of the Act
?TDS under section 194A of the Act on interest on fixed deposit made on directions of Courts
?Allowability of employer's contribution to funds for the welfare of employees terms of section 43B(b) of the Income-tax Act
Income-tax deduction from salaries during the Financial Year 2015-16 under section 192 of the Income-tax Act, 1961
Income-tax deduction from salaries during the Financial Year 2015-16 under section 192 of the Income-tax Act, 1961
Explanatory notes to the provisions of the Finance Act, 2015
Measurement of the distance for the purpose of section 2(14)(iii)(b) of the Income-tax Act for the period prior to Assessment year 2014-15
Interest from Non-SLR securities of Banks - reg.
Measurement of the distance for the purpose of section 2(14)(iii)(b) of the Income-tax Act for the period prior to Assessment year 2014-15
Interest from Non-SLR securities of Banks - reg.
Non-applicability of Rule 9A of the Income Tax Rules 1962 in the ┬Àcase of Abandoned Feature Films
Non-applicability of Rule 9A of the Income Tax Rules 1962 in the ┬Àcase of Abandoned Feature Films
?Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets
Clarification on certain issues related to grant of approval and claim of exemption u/s 10(23C)(vi) of the Income-tax Act, 1961
Clarification on certain issues related to grant of approval and claim of exemption u/s 10(23C)(vi) of the Income-tax Act, 1961
Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets
Explanatory notes on provisions relating to tax compliance for undisclosed foreign income and assets as provided in chapter vi of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Clarifications on Rollback Provisions of Advance Pricing Agreement Scheme
Clarifications on Rollback Provisions of Advance Pricing Agreement Scheme
SECTION 119 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES
SECTION 119 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES
Procedure for response to arrear demand by taxpayer and verification and correction of demand by AOs
Requirement of tax deduction at source in case of corporations whose income is exempted under Section I0(268B8) of the Income-tax Act, 1961 - Exemption thereof.
Capital gains in respect of units of Mutual Funds under the fixed maturity plans on extension of their term.
Govemment of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi Dated 26th March, 201 5 Subject
?Clarification regarding 'Amounts not deductible' under sub-clause (i) of clause (a) of section 40 on Inocme-tax Act, 1961 ('Act') - regarding
?Clarification regarding 'Amounts not deductible' under sub-clause (i) of clause (a) of section 40 on Inocme-tax Act, 1961 ('Act') - regarding
Explanatory Notes to the Provisions of the Finance (No.2) Act, 2014
Explanatory Notes to the Provisions of the Finance (No.2) Act, 2014
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2014-15 UNDER SECTION 192 OF THE INCOMETAX ACT, 1961 Reference is invited to Circular No.08/2013 dated
Clarification in respect of Circular No.3 of 2008 dated 12/3/2008 of CBDT ÔÇô reg.
Clarification in respect of Circular No.3 of 2008 dated 12/3/2008 of CBDT ÔÇô reg.
Approval of long term bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961-regarding.
Approval of long term bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961-regarding.
Clarification regarding allowability of deduction under section 10A/10AA on transfer of Technical Man-power in the case of software industry
Clarification regarding allowability of deduction under section 10A/10AA on transfer of Technical Man-power in the case of software industry
Clarification regarding taxation of 'Alternate Investment Funds'having status of non-charitable trusts under the Income-tax Act,1961-regarding.
Clarification regarding taxation of 'Alternate Investment Funds'having status of non-charitable trusts under the Income-tax Act,1961-regarding.
Clarification regarding treatment of expenditure incurred for development of roads/highways in BOT agreements under Income-tax Act,1961-regarding
Clarification regarding treatment of expenditure incurred for development of roads/highways in BOT agreements under Income-tax Act,1961-regarding
Interpretation of provisions of Section 10(2A) of the Income-tax Act,1961.
Interpretation of provisions of Section 10(2A) of the Income-tax Act,1961.
Ex-post facto extension of due date for filing TDS/TCS statements for FYs 2012-13 and 2013-14 ÔÇô regarding
Clarification regarding disallowance of expenses under section 1 the Inrcome-tax Adt in cases where corresponding exempt income has'not earnedl during the FY -regarding.
Clarificalion regarding scope of additional income-tax on distributed income under section 115R of the Income-tax Act -regarding.
Non-Filing of ITR-V in returns with refund claims-relax{tion of timeITR-V and processing of such returns -regarding.
Finance Act, 2013 - Explanatory Notes to the Provisions of the Finance Act, 2013
SECTION 194-I OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - RENT ÔÇô CLARIFICATION REGARDING TDS UNDER CHAPTER XVII-B ON SERVICE TAX COMPONENT COMPRISED OF PAYMENTS MADE TO RESIDENTS
SECTION 40(a)(ia) OF THE INCOME-TAX ACT, 1961 - BUSINESS DISALLOWANCE - INTEREST,
SECTION 40(a)(ia) OF THE INCOME-TAX ACT, 1961 - BUSINESS DISALLOWANCE - INTEREST,
Clarification in respect of Circular No.5/2010 ÔÇô F. No. 142/13/2010 ÔÇôSO (TPL) dated 03.06.2010- regarding.
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2013-14 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961
The Central Board of Direct Taxes had issued Circular No. 2 (hereinafter called "the Circular") on 26th March 2013 regarding application of Profit Split Method
It has been brought to the notice of CBDT that there is divergence of views amongst the field officers and taxpayers regarding
Issuance of certificate for tax deducted at source in Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules 1962 -- regarding
Circular on conditions relevant to identify development centres engaged in contract R&D services with insignificant risk
Gircular on application of profit split method
Gircular on application of profit split method
SECTION 132, READ WITH SECTION 132A OF THE INCOME-TAX ACT, 1961 - SEARCH & SEIZURE - ASSESSMENT OF PRECEDING YEARS IN SEARCH CASES DURING ELECTION PERIOD
Representations have been received from various sections of the Industry on the difficulties faced in the matter of Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas.
Representations have been received from various sections of the Industry on the difficulties faced in the matter of Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas.
SECTION 192 OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - SALARY - INCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 DURING THE FINANCIAL YEAR 2012-13
SECTION 192 OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - SALARY - INCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 DURING THE FINANCIAL YEAR 2012-13
Approval of loan agreements/ long term infrastructure bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961- regarding
Approval of loan agreements/ long term infrastructure bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961- regarding
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 ÔÇôregarding.
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 ÔÇôregarding.
SECTION 119 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES - AUTHORIZATION OF AOs IN CERTAIN CASES TO RECTIFY/RECONCILE DISPUTED ARREAR DEMAND
SECTION 119 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES - ORDER EXTENDING DUE DATE FOR FILING FORM 49C FOR F.Y. 2011-12
SECTION 119 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES - AUTHORIZATION OF AOs IN CERTAIN CASES TO RECTIFY/RECONCILE DISPUTED ARREAR DEMAND
SECTION 119 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES - ORDER EXTENDING DUE DATE FOR FILING FORM 49C FOR F.Y. 2011-12
FINANCE ACT, 2012 - PROVISIONS RELATING TO DIRECT TAXES
FINANCE ACT, 2012 - PROVISIONS RELATING TO DIRECT TAXES
SECTION 144C OF THE INCOME-TAX ACT, 1961 - DISPUTE RESOLUTION PANEL (DRP) - REFERENCE TO - CONSTITUTION OF DRP AT SPECIFIED PLACES
SECTION 144C OF THE INCOME-TAX ACT, 1961 - DISPUTE RESOLUTION PANEL (DRP) - REFERENCE TO - CONSTITUTION OF DRP AT SPECIFIED PLACES
Signing of Convention on Mutual Administrative Assistance in tax matters as amended by the 2010 Protocol by India.
Signing of Convention on Mutual Administrative Assistance in tax matters as amended by the 2010 Protocol by India.
CLARIFICATION ON REGULATION OF INTEREST RATES FOR SMALL SAVINGS SCHEMES
CLARIFICATION ON REGULATION OF INTEREST RATES FOR SMALL SAVINGS SCHEMES
VERIFICATION OF HIGH VALUE TRANSACTIONS (INVESTMENTS / DEPOSITS / EXPENDITURE) FROM PERSONS WHO ARE NOT ASSESSED TO INCOME TAX OR 
SECTION 194A OF INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - INTEREST OTHER THAN INTEREST ON SECURITIES - TAX DEDUCTION AT SOURCE ON THE DEPOSITS IN BANKS IN THE NAME OF THE REGISTRAR / PROTHONOTARY AND SENIOR MASTER ATTACHED TO THE SUPREME COURT/ HIGH COURT ETC. DURING THE PENDENCY OF LITIGATION OF CLAIM/COMPENSATION
SECTION 239 OF THE INCOME-TAX ACT, 1961 - REFUNDS - PROCEDURE FOR REFUND OF TAX DEDUCTED AT SOURCE UNDER SECTION 195 TO THE PERSON DEDUCTING THE TAX - AMENDMENT IN CIRCULAR NO. 7/2007
SECTION 200A OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - PROCESSING OF STATEMENT OF TAX DEDUCTED AT SOURCE - PROCEDURE FOR REGULATING REFUND OF EXCESS AMOUNT OF TDS DEDUCTED AND/OR PAID - MODIFICATION OF CIRCULAR NO. 2/2011, DATED 27-4-2011
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2011-2012 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.
SECTION 281 OF THE INCOME-TAX ACT, 1961 - CERTAIN TRANSFERS TO BE VOID - GUIDELINES FOR PRIOR PERMISSION UNDER SECTION 281 TO CREATE A CHARGE ON THE ASSETS OF BUSINESS
Issuance of TDS Certificates in Form No. 16A downloaded from TIN Website and option to authenticate the same by way of digital signature ÔÇô Circular under section 119 of the Income-tax Act 1961.
Section 200A of the Income-tax Act, 1961 - Deduction of tax at source - Processing of statement of tax deducted at source - Procedure for regulating refund of excess amount of TDS deducted and/or paid
Finance Act, 2010 ÔÇô Explanatory Notes to the Provisions of Finance Act, 2010
Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2010-11
Section 10(23C)(iv) of the Income-tax Act, 1961 - Exemptions - Charitable or religious trusts/institutions - Clarification regarding period of validity of approvals issued under section 10(23C)(iv), (v), (vi) or (via) and section 80G(5) of the Income-tax Act
CORRIGENDUM Circular No.5 / 2010
Section 80P of the Income-tax Act, 1961 - Deduction in respect of income of co-operative societies - Clarification regarding eligibility of deduction under Section 80P to Regional Rural Banks.
Explanatory Notes to the Provisions of Finance (No.2) Act, 2009
Widening of existing road ÔÇô definition of a new infrastructure facility ÔÇô clarification regarding.
Tax Deduction at Source on payment of interest on time deposits under Section 194A of the Income Tax Act, 1961 by banks following Core- Branch Banking Solutions (CBS) software
Section 115WM of the Income-tax Act, 1961 - Income-tax on fringe benefits - Chapter XII-H not to apply after a certain date - Adjustment of advance tax in respect of fringe benefits for assessment year 2010-11 against advance tax
Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from Salaries under section 192 during the Financial Year 2009-2010
Remittances to non-residents under section 195 of the Income-tax Act - Remittances of Consular receipts - Clarification reg
Applicability of provisions under Section 194J of Income Tax Act`61 in the case of transactions by the Third Party Administrators (TPAs) with Hospitals etc.
Section 9 of the Income-tax Act, 1961 - Income - Deemed to accrue or arise in India - Withdrawal of Circulars No. 23 dated 23rd July, 1969, No. 163 dated 29th May, 1975 and No. 786 dated 7th February, 2000
CLARIFICATION REGARDING DEDUCTION OF TAX AT SOURCE FROM PAYMENTS OF SECOND INSTALLMENT OF ARREARS TO GOVERNMENT EMPLOYEES ON ACCOUNT OF IMPLEMENTATION OF SIXTH CENTRAL PAY COMMISSION`S RECOMMENDATIONS
PROCEDURE FOR REPRESENTATION BEFORE BIFR AND AAIFR
CBDT ON REMITTANCE TO NON-RESIDENTS UNDER SECTION 195
NEW TDS AND TCS PAYMENT AND INFORMATION REPORTING SYSTEM- NOTIFICATION NO. 858(E), DATED 25th MARCH, 2009 PUBLISHED IN OFFICIAL GAZETTE
NEW RETURN FORMS FOR ASSESSMENT YEAR 2009-10 MATTERS CONNECTED THERETO
Amendments at a glance.
Exemption under section 11 in case of assessee claiming both to be charitable institutions as well as mutual organisations.
Clarification regarding the meaning of the expression `fish or fish products` used in sub-clause (iii) of clause (f) of rule 6DD of the Income-tax Rules, 1962.
Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Income-tax deduction from salaries during the financial year 2008-09.
Section 139 of the Income-tax Act, 1961 - Return of Income - Compulsory filing of e-return of income for assessment year 2008-09 - Furnishing of return by representative assessee of non-residents.
Order under section 119(1) of the Income-tax Act, 1961 regarding exemption from the TDS provisions under section 197 read in conjunction with section 10(26BBB) of Income-tax Act, 1961.
NEW RETURN FORMS FOR THE ASSESSMENT YEAR 2008-09 -AND MATTERS CONNECTED THERETO.
MANDATORY E-PAYMENT OF TAXES.
Clarification on deduction of tax at source (TDS) on service tax component on rental income under section 194-I of the Income-tax Act
Explanatory Notes to the provisions of the Finance Act, 2007
Transactions under the scheme of Securities Lending.
Clarification regarding applicability of provisions of Section 194-I to payments made by the customers on account of cooling charges to the cold storage owners.
Explanatory circular on Fringe Benefit Tax arising on allotment or transfer of specified securities or sweat equity shares.
Income-tax Deduction from Salaries during the financial year 2007-08 under section 192 of the Income-tax Act, 1961.
Procedure for refund of tax deducted at source under section 195 to the person deducting the tax section 239 of the Income Tax 1961 Refunds
Allowability of harvesting and transportation expenses in the cases of Co-operative sugar mills
New Return Forms for Assessment Year 2007-08 matters connected thereto reg.
Distinction between shares held as stock-in-trade and shares held as investment - tests for such a distinction.
ACCEPTANCE OF RETURNS OF INCOME/ FRINGE BENEFITS IN PAPER FORM FOR ASSESSMENT YEAR 2007-08 IN CASE OF FIRMS LIABLE TO AUDIT UNDER SECTION 44AB AND COMPANIES
OPTION TO CERTIFY TDS CERTIFICATES BY WAY OF DIGITAL SIGNATURES CIRCULAR UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961.
Taxation Laws (Amendment) Act, 2006 Explanatory Notes on the amendments.
Finance Act, 2006 - Explanatory Notes on provisions relating to Direct Taxes
Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Payments to contractors and sub-contractors - Applicability of TDS provisions of section 194C on Contract for Fabrication of Article or Thing as per Specifications given by the Assessee - Contradiction between two Circulars of CBDT - Resolution thereof
New return Form No. 1 for companies for assessment year 2006-07 furnishing of return by representative assessees of non-residents
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2006-2007 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.
Order under section 119 of the Income Tax Act.
Filing of Return of Income by the Coffee growers being individuals covered by Rule 7B of the Income tax Rules, 1962 - Clarification regarding.
New Return Forms for assessment year 2006-07 - Matters connected thereto.
Clarification regarding the meaning of the expression the produce of animal husbandry used in sub-clause (ii) of clause (f) of rule 6DD of the Income-tax Rules, 1962
Due date for individuals and HUFs is 31-July-2006
Due date for non-corporate taxpayers is 31-October-2006
Clarification regarding deduction of interest under section 43B in view of clarificatory amendments to section 43B through the Finance Act, 2006.
Order under section 119(2)(c) of the Income-tax Act,1961
Waiver of interest
Tax Deduction at Source - Issue of TDS Certificate under section 203 of the Income-tax Act - Cases of Truck/Goods-carriage Operators - Regarding
Deduction under section 80HHC of the Income-tax Act, 1961
Clarification regarding the meaning of the expression the produce of animal husbandry used in sub-clause (ii) of clause (f) of rule 6DD of the Income-tax Rules, 1962
Finance Act, 2005 ÔÇô Explanatory Notes on provisions relating to Direct Taxes (other than Banking Cash Transaction Tax and Fringe Benefit Tax).
Order under Section 119(2)(a) of the Income-tax Act, 1961 regarding extension of due date for filing of Quarterly Return of Payment of Interest to Residents without Deduction of Tax at Source.
AMENDMENT OF SECTION 80-HHC BY TAXATION LAWS (AMENDMENT)ACT, 2005 IMPOSITION OF PENALTY/RECOVERY OF TAXES REG.
Effluent treatment and conveyance system Infrastructure facility u/s 80-IA of the Income-tax Act, 1961
Order under Section 119(2)(a) of the Income-tax Act, 1961 regarding extension of due date for filing of Quarterly Return of Payment of Interest to Residents without Deduction of Tax at Source.
Definition of port as infrastructural facility for the purpose of sections 10(23G) and 80-Ia of the Income-tax Act, 1961
Annual Circular on TDS on Income from Salaries
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2005-2006 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961
Non-levy of penalty on delayed furnishing of Annual Information Return under section 285BA of the Income-tax Act.
Non-levy of penalty on delayed furnishing of Annual Information Return under section 285BA of the Income-tax Act.
The ministry of finance has issued a circular on FBT (Circular Number. 8/2005).This circular seeks to provide a harmonious, purposive and contextual interpretation of the provisions of the Finance Act, 2005 relating to the FBT so as to further the objective of this levy
Due date for returns u/s 206A extended
Furnishing of Annual Information return under section 285BA of the Income tax Act, 1961
Furnishing of Annual Information return under section 285BA of the Income tax Act, 1961
CBDT has issued Circular No.5 containing the explanatory notes on the provisions relating to Direct Taxes in the Finance Act, 2004
The CBDT has extended due date for filing of quarterly statement of TDS and TCS (whether in computer media or in paper format) for the quarter ending 30.06.2005 to 31st August, 2005
