FAQ-Computation of book profit for levy of MAT u/s 115JB for Indian Accounting Standards Ind AS compliant companies Circular Number…
No TDS deduction on GST Component when indicated separately in the invoice as per agreement/contract between payer and payee-CBDT CIRCULAR…
Formula for computing Tax Effect where income computed u/s 115JB or 115JC . CBDT has modified the circular no. 21/2015…
TDS u/s 194-I not to apply to Passenger Service Fees (PSF) by an Airline to an Airport Operator-CBDT accepts Bombay…
Explanation 2 to Section 132B have prospective application-CBDT Circular accepting various High Courts judgment on application of seized/requisitioned assets Circular…
Trade advances are not deemed dividend u/s 2(22)(e) as they do not fall within the ambit of the word 'advance'…
TDS Deduction Requirement for entities whose income is exempt us 10 unconditionally and who are also statutorily not required to…
Letting out buildings/developed space with other amenities in Industrial Park SEZ to be treated as business income Circular N o.…
Removal of Cyprus from list of notified jurisdictional areas us 94A of the Income-tax Act retrospectively from 01.11.2013-Clarification Removal of…
Merchant Navy salary of non-resident in NRE account in Indian Bank not taxable if services rendered outside India on a…