Tag: cbdt circular
CBDT extends condonation of delay in filing Form No. 9A & Form No. 10 for Assessment Year 2017-18 CBDT vide Circular No. 7/2018 dated 20th December 2018, in order to expedite the disposal of applications filed by trusts for condoning the delay, authorized the Commissioners of Income-tax, to …
List of Income Tax buildings with limited bandwidth where e–Proceeding not mandatory in FY 2019-20 CBDT Circular 27/2019 specified exceptional cases, where for the assessments to be framed during the financial year 2019-20, ‘e–Proceeding’ shall not be mandatory. One of the above exception was in all cases at stations connected …
CBDT clarifications of option exercised u/s 115BAA on allowability of brought forward loss of additional depreciation MAT credit CBDT clarifications of option exercised u/s 115BAA Circular No. 29/2019 F, No. 142120/2019-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi Dated: 2nd of October, 2019 …
Condonation of delay in filing Form no. 10B for AY 2016-17 & 2017-18. Deadline extended to 30.09.2020 for belated applications. Condonation of delay in filing Form no. 10B Circular No. 28/2019 F.No.197/55/2018-ITA-IGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesNorth Block, New Delhi, Dated: 27th September, …
Guidelines for conduct of assessment proceedings through ‘E-Proceeding’ facility during FY 2019-20. Exceptions, personal attendance and hearings Circular No. 27/2019 Government of India Ministry of FinanceDepartment of Revenue (CBDT) New Delhi, the 26th of September, 2019 Subject: Conduct of assessment proceedings through ‘E-Proceeding’ facility during financial year 2019-20-regd. …
CBDT FAQs on ITR filing-Shareholding Schedule SH-1, Assets & Liabilities (AL) , Tax at MMR in ITR-5 and Corpus donation in ITR-7 etc. Circular 26/2019 CBDT FAQs on ITR filing Circular No. 26 of 2019 F. No. 370142/1/2019-TPL (Pt.-1)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct …
CBDT issues Guidelines for identification & processing of cases for prosecution under Income Tax Act. Constitution of Collegium of 2 CCIT/DGIT rank officers. CBDT Guidelines for prosecution of cases Circular No. 24 /2019 F.No.285/08/2014-IT(Inv. V)/349Government of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Direct Taxes)******* Room No. 515, …
CBDT gives one time Relaxation of time limit of 12 months for filing compounding of offences application under Income Tax Act Circular No. 25/2019 F.No.285/08/2014-IT(Inv. V)/350Government of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Direct Taxes)*** Room No. 515, 5th Floor, C-Block,Dr. Shyama Prasad Mukherjee Civic Centre,Minto Road, …
CBDT may direct filing departmental appeals in exception to monetary limits in organised tax evasion activity. Circular No. 23 of 2019 F, No . 279/Misc./M-93/2018-ITJ (Pt.)Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section New Delhi, 6th September 2019 Subject: -Exception to monetary …
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 Board of Direct TaxesMinistry of Finance North Block, New Delhi, dated the 30th August 2019 Sub: Consolidated circular for assessment of Startups – reg. In order to provide …