Assessee is entitled to claim set-off of loss against income determined under section 115BBE of the Act till the assessment…
Fund manager" in Section 9A(4)(b) of the Income-tax Act includes an AMC as approved by SEBI under the SEBI (Mutual…
Extension of period for furnishing report u/s 286(4) by constituent entities referred in sub section (a)/(aa) whose parent entities resident…
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…
Monetary limits for filing of income tax appeals as per CBDT Circular 3 of 2018 extended to Wealth tax matters…
Non application of section 56(2)(viia) to fresh issue of shares contrary to express provisions and legislative intent - CBDT clarifies…
CBDT withdraws controversial Circular No. 10/2018 on applicability of section 56(2)(viia) for shares issued by company in which public not…
CBDT Circular on TDS from salaries during FY 2018-19 u/s 192. Important points to be considered by employers/DDOs CBDT has…
Explanatory Notes to the Provisions of Finance Act 2018 CBDT has issued circular on the Explanatory Notes to the Provisions…
Extension of the due date for furnishing of report u/s 286 (4) of the Income-tax Act 1961 by constituent entity. Circular…