Tag: cbdt circular
Issues on payment of 3rd installment under IDS-2016. Bank Holidays towards due-date and delayed credit by Bank. CBDT Circular Circular No. 15/2019 Government of IndiaMinistry of Finance Department of RevenueCentral Board of Direct Taxes (ITA. II) North Block, New Delhi, the 12th day of July, 2019 Subject: Issues …
Income earned by non-resident investor from off-shore investments routed through an Alternate Investment Fund not taxable being deemed direct investment Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 14/2019 North-Block, New Delhi, dated the 3rd of July, 2019 Subject: Clarification …
CBDT to reverse assessment proceedings completed based on controversial Circular 10/2018 on the subject of applicability of section 56(2)(viia) Central Board of Direct Taxes had issued Circular 10/2018 dated 31.12.2018 to clarify that provisions of section 56(2)(viia) of the Income-tax Act, 1961 being anti-abuse provisions shall not be …
Exemption of pension granted to disabled armed forces personnel available to all ranks but not to those retired on superannuation or otherwise CIRCULAR No. 13/ 2019 F. No. 173/250/2019-ITA-1 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi the …
Assessment of Firms-Some of important issues to be kept under consideration by the Assessing Officers while framing assessment Circular No. 12/2019 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 19th of June, 2019 Subject: ‘Assessment of Firms’ …
Assessee is entitled to claim set-off of loss against income determined under section 115BBE of the Act till the assessment year 2016-17 Circular No. 11 /2019 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North-Block, New Delhi, dated the 19th of June, …
Condonation of delay in filing of Form no. 10B for years prior to AY 2018- 19 allowed for belated returns CIRCULAR No. 10/2019 F.No. 197/55/20 18-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi the 22nd May, 2019 …
Fund manager” in Section 9A(4)(b) of the Income-tax Act includes an AMC as approved by SEBI under the SEBI (Mutual Funds) Regulations, 1996 – CBDT F. No: 500/182/2018-FT & TR-V Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Foreign Tax & Tax …
Extension of period for furnishing report u/s 286(4) by constituent entities referred in sub section (a)/(aa) whose parent entities resident in USA Circular No. 7/2019 F No 370142/17/2018 -TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes****** Order under section 119 of the Income-tax Act, 1961 …
ITRs filed prior to 01.04.2019 as per decisions of various High Courts valid. Aadhaar-PAN linking mandatory from 01.04.2019 as per SC judgement – CBDT Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** North Block, New Delhi, the 31st of March, 2019 …
