Tag: cbdt circular

Streamlining process of NOC Port Clearance Certificate voyage return-assessment of Foreign Shipping Companies (FSCs) – CBDT Circular 30/2016

Streamlining process of NOC Port Clearance Certificate voyage return and assessment of Foreign Shipping Companies  Circular No. 30/2016 F. No: 500/05/2014-FTD-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Foreign Tax & Tax Research Division – II FT & TR-V Section New …

No TDS Deduction us 197A1D by IFSC Banking Units IBUs on deposits by non-resident on or after 01-04-2005. CBDT Circular 26/2016

Circular No 26/2016 F.No. 275/26/2016-IT(B) Government of India Ministry of Finance Department  of  Revenue Central Board of Direct Taxes North Block, New Delhi 4th July, 2016 Subject: Applicability of Section 197A(1D) and Section 10(15)(viii) of the Income-tax Act, 1961 to interest paid by IFSC Banking Units (IBUs)- Clarification regarding …

TCS us 206C1D applicable on cash component of payment only. In case of part payment in cash and part in cheque Threshold Limit apply on cash part only

TCS us 206C1D applicable on cash component of payment only Circular No. 23/2016 F. No.370142/17 /2016-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, dated the 24th June, 2016 Subject: Amendment in Section 206C of the Income-tax Act vide Finance …

Bad debt written off claim us 361vii -Assessee need not establish if written off in books of accounts of assessee as irrecoverable-CBDT Circular-12/2016

Bad debt written off claim us 361vii Circular No. 12/2016 F.No.279/Misc./140/20  15-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi , Dated 30th May, 2016 Subject:- Admissibility of claim of deduction of Bad Debt under section 36(1)(vii) read with section …

Form 15G 15H UID Furnishing Relaxation for the quarter ending 31-12-2015 and 31-3-2016 in the quarterly statement of deduction of tax-CBDT Circular 18/2016

Form 15G 15H UID Furnishing Relaxation for the quarter ending 31-12-2015 and 31-3-2016 Circular No 18/2016 F.No 142/32/2015-TPL Government of India Ministry of Finance Department  of Revenue Central Board of Direct Taxes (TPL Division) Dated 23rd, May 2016 Sub: Relaxation for Furnishing of UID in case of Form …

Printing-publishing eligible for additional depreciation u/s 32(1)(iia) in view of Kerala and Delhi High Court Judgments-CBDT Circular 15/2016

Printing-publishing eligible for additional depreciation u/s 32(1)(iia) in view of Kerala and Delhi High Court Judgments Circular No. 15/2016 F No. 279/Misc/140/2015/ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 18th May, 2016 Subject:  Additional Depreciation u /s 32(1)(iia) of …