Tag: cbdt circular
CBDT extends timelines for filing of Audit Report in Form 10B/10BB and Form ITR-7 for charitable trusts for AY 2023-24 CBDT has issued Circular No. 16/2023 dated 18.09.2023 extending the due dates for filing of Audit Report in Form 10B/10BB and Form ITR-7 for charitable trusts for AY …
CBDT issues Guidelines under clause (10D) of section 10 of Income-tax Act from AY 2024-25 Clause (10D) of section 10 of the Income-tax Act, 1961 (the Act) provides for income-tax exemption on any sum received under a life insurance policy, including the sum allocated by way of bonus …
SOP for making application for recomputation u/s 155(19) of total income of a co-operative society engaged in the business of manufacture of sugar F. No. 370133 /8/2023-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) (TPL Division) Circular No. 14 of 2023 …
CBDT clarifies taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund Circular No. 12 12023 F.No.225/79/2019-ITA-IIGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes North-Block. New Delhi. dated the 12th July.2023 Subject: Clarification regarding taxability …
CBDT clarification & FAQs on changes in Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package Circular No. 10 of 2023 F. No. 370142/23/2023-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes(TPL Division) New Delhi, dated 30th June, …
Extension of due date for submission of TDS/TCS Statements for quarter ended June 2023 CBDT has extended due date for submission of certain TDS/TCS Statements for quarter ended June 2023 Read CBDT Corrigenda (Circular No. 11/2023) Click Here >> Circular No. 9 /2023 F. No. 370149/109/2023-TPLGovernment of IndiaMinistry …
CBDT revises exceptions to monetary limits for filing appeals u/s 158AB where identical question of law is pending before High Court or Supreme Court Circular No. 8/2023 No. 279IMisc./M-93/2018-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes, New Delhi ***** …
CBDT extends due date for applying for renewal / grant of provisional registration by Charitable Trusts to 30.09.2023. Failure to apply made such trusts liable to additional taxation on accreted income u/s 115TD CBDT has issued Circular No. 6 of 2023 dated 24th May, 2023 giving …
CBDT issues FAQs / Guidelines clarifying provisions of TDS u/s194BA on winnings from online games – Read Circular The Finance Act 2023 inserted a new section 194BA in the Income-tax Act, 1961 (the Act) with effect from 1st April 2023. The new section mandates …
TDS under New Personal Tax Regime – Employer to seek information from each employee clarifies CBDT F. No.370142/06/2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Circular No. 04 of 2023 Dated: 5th April, 2023 Sub: Clarification regarding deduction …
