Circulars Archive

Taxability of Consortium Members in Large Infrastructure Projects-CBDT Clarification

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CircularNo. 07/2016 Government of India Ministry of Finance Department of Revenue Central board of  Direct Taxes   North Block, New Delhi, the 7th of March, 2016 Subject: Clarification regarding taxability of consortium members-reg.- A  Consortium of contractors is often formed to implement large infrastructure projects, particularly in Engineering ,

CBDT Guidelines/Instructions for determining gains on sale of shares and securities whether Capital Gains or Business Income

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Circular No.6/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 29th of February, 2016 Sub: Issue of taxability of surplus on sale of shares and securities – Capital Gains or Business Income – Instructions in order to reduce
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