cbdt circular

  • Income Tax

CBDT clarifications of option exercised u/s 115BAA on allowability of B/f loss of addl depreciation/MAT credit

CBDT clarifications of option exercised u/s 115BAA on allowability of brought forward loss of additional depreciation MAT credit  CBDT clarifications…

5 years ago
  • Income Tax

Condonation of delay in filing Form no. 10B for AY 2016-17 & AY 2017-18. Deadline extended

Condonation of delay in filing Form no. 10B for AY 2016-17 & 2017-18. Deadline extended to 30.09.2020 for belated applications. …

5 years ago
  • Income Tax

Guidelines for conduct of assessment proceedings through ‘E-Proceeding’ facility during FY 2019-20

Guidelines for conduct of assessment proceedings through 'E-Proceeding' facility during FY 2019-20. Exceptions, personal attendance and hearings Circular No. 27/2019…

5 years ago
  • Income Tax

CBDT FAQs on ITR filing-Shareholding Schedule, Assets & Liabilities, ITR-5 and ITR-7 etc.

CBDT FAQs on ITR filing-Shareholding Schedule SH-1, Assets & Liabilities (AL) , Tax at MMR in ITR-5 and Corpus donation…

5 years ago
  • Income Tax

CBDT issues Guidelines for identification & processing of cases for prosecution under Income Tax Act

CBDT issues Guidelines for identification & processing of cases for prosecution under Income Tax Act. Constitution of Collegium of 2…

5 years ago
  • Income Tax

Relaxation of time limit of 12 months for filing compounding of offences application by CBDT

CBDT gives one time Relaxation of time limit of 12 months for filing compounding of offences application under Income Tax…

5 years ago
  • Income Tax

CBDT may direct filing appeals in exception to monetary limits in organised tax evasion activity

CBDT may direct filing departmental appeals in exception to monetary limits in organised tax evasion activity.  Circular No. 23 of…

5 years ago
  • Income Tax

CBDT Consolidated circular for income tax assessment of Startups

CBDT Consolidated circular for income tax assessment of Startups-Procedure, time limit, additions u/s 56(2)(viib), demand etc. Circular No. 22/2019 Central…

5 years ago
  • Income Tax

CBDT issues further Clarifications in respect of filling-up of ITR forms for AY 2019-20

CBDT issues further Clarifications in respect of filling-up of ITR forms for AY 2019-20 Circular No. 21 of 2019 F.No.…

5 years ago
  • Income Tax

Treatment of Farm-in expenditure incurred by Oil Exploration & Production Cos – Clarification by CBDT

Treatment of Farm-in expenditure incurred by the Oil Exploration and Production (E&P) Companies-Clarification by CBDT Circular No.  20 /2019 Government…

5 years ago