cbdt circular

  • Income Tax

GAAR & GST reporting clauses in Tax Audit Report further extended till 31.03.2022 – CBDT Circular

GAAR & GST reporting clauses in Tax Audit Report Form-3CD further extended till 31.03.2022 - CBDT Circular Circular No. 05…

3 years ago
  • Income Tax

Residential status of certain individuals under Income-tax for FY 2020-21 – CBDT clarification

Residential status of certain individuals under Income-tax for FY 2020-21 - CBDT clarification in view of suspension of international flights…

3 years ago
  • Income Tax

Fund Managers remuneration provisions u/s 9A(3)(m) relaxed by CBDT for FY 2019-20 and 2020­-21

Fund Managers remuneration provisions u/s 9A(3)(m) relaxed by CBDT for FY 2019-20 and 2020­-21 if at arm’s length Circular No.…

3 years ago
  • Income Tax

CBDT issues 34 new FAQs on Vivad se Vishwas Act. Read Circular no. 21 of 2020

CBDT issues 34 new FAQs on Vivad se Vishwas Act. Read Circular no. 21 of 2020 CBDT 34 new FAQs…

3 years ago
  • Income Tax

CBDT Circular on deduction of Tax ( TDS ) on Salaries u/s 192 during FY 2020-21 

CBDT Circular on deduction of Tax ( TDS ) on Salaries u/s 192 of the Income Tax Act, 1961 during…

3 years ago
  • Income Tax

Condonation of delay u/s 119(2)(b) in filing Form No. 10BB for AY 2016-17 & subsequent years

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year…

3 years ago
  • Income Tax

Vivad se Vishwas-Clarification on payment where declaration is filed till 31.12.2020

  Vivad se Vishwas - Clarification on payment without additional amount where declaration is filed on or before 31.12.2020. The…

4 years ago
  • Income Tax

CBDT Guidelines-Applicability of TDS u/s 194-O(4) and TCS u/s 206C 1H from 01.10.2020

  CBDT Guidelines on applicability of TDS u/s 194-O(4) and TCS u/s 206C 1-H from 01.10.2020   F. No.370133/22/2020-TPL Government…

4 years ago
  • Income Tax

CBDT asks banks to refund charges on e-transactions made as prescribed u/s 269SU

CBDT asks banks to refund charges collected on or after 01.01.2020 on transactions done using electronic modes prescribed u/s 269SU…

4 years ago
  • Income Tax

Mutual Agreement Procedure (MAP) Guidance Notes by CBDT

Mutual Agreement Procedure (MAP) Guidance notes released by CBDT Mutual Agreement Procedure (MAP)  The Double Taxation Avoidance Agreements (DTAAs or…

4 years ago