Tag: cbdt circular
CBDT issues clarification on Circular No. 01/2025 On Application of PPT under India’s DTAAs CBDT has issued Circular No. 01/2025 dated 21.01.2025 as a guidance to provide clarity and certainty on the application of the Principal Purpose Test (PPT) provision under India’s Double Taxation Avoidance Agreements (DTAAs). It …
CBDT issues Circular on deduction of Tax TDS on Salaries u/s 192 of the Income Tax Act, 1961 during FY 2024-25 CBDT has issued Circular No. 03/2025 dated 20th February 2025 specifying guidelines for TDS on Salaries for the Financial Year 2024-25. CBDT Circular – TDS on Salaries …
CBDT extends due date of filing of audit report in Form No. 56 u/s 10AA(8) by SEZ Units for Assessment Year 2024-25 to 31.03.2025 F. No. 300173/1112025-ITA-IGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes(ITA-I Division) Circular No. 2/2025 Dated the 13th February, 2025 Sub: Extension …
Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements CBDT has issued Circular No. 1/2025 dated 21.01.2025 as Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements The Multilateral Convention to Implement Tax Treaty Related Provisions …
CBDT issues clarification on applicability of DTVSVS-2024 in cases time for filing appeal was available MINISTRY OF FINANCE(Department Of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Order No. 8/2025 New Delhi, the 20th January, 2025 S.O. 348(E).—WHEREAS, the Direct Tax Vivad Se Vishwas Scheme, 2024 was introduced vide the Finance …
No deduction of tax to be made under the provisions of section 194Q of the said Act by a buyer, in respect of purchase of goods from a Unit of International Financial Services Centre- CBDT MINISTRY OF FINANCE(Department of Revenue) Notification No. 3/2025 New Delhi, the 2nd January, …
Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 CBDT extends due date for furnishing belated/revised return of income for the Assessment Year 2024-25 up to 15.01.2025 F. No. 225/205/2024/ITA-IIGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes Circular No. …
Extension of due date for determining amount payable under Vivad Se Vishwas Scheme 2024 Circular N o. 20/2024 F. No. 370149/213/2024-TPLGovernment of India Ministry of Finance Department of RevenueCentral Board of Direct Taxes***** New Delhi, dated 30th December, 2024 Subject: – Extension of due date for determining …
CBDT issues revised FAQs on Direct Tax Vivad se Vishwas Scheme, 2024. Taxpayer eligible to apply for DTVSV Scheme, 2024 for appeal pending as on 22.7.2024 even if appeal has been disposed of on merits or dismissed as withdrawn CBDT has issued revised FAQ clarifying that taxpayer eligible …
CBDT Extends Due Date for Filing Return of Income in the case of an assessee who is required to furnish a report referred to in section 92E, for AY 2024-25 The due date for furnishing the return of income u/s 139(1) of the Income-tax Act,1961 (the Act) in …
