Tag: cbdt circular
Trade advances are not deemed dividend u/s 2(22)(e) as they do not fall within the ambit of the word ‘advance’ – CBDT Circular Circular No. 19/2017 F.No. 279/Misc./140/2015/ITJGovernment of IndiaMinistry of FinanceCentral Board of Direct Taxes New Delhi, Dated 12th June, 2017 Sub: Settled View on section 2(22)(e) …
TDS Deduction Requirement for entities whose income is exempt us 10 unconditionally and who are also statutorily not required to file return u/s 139 F. No. 385/01/2015-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct taxes North Block, New Delhi 29th may, 2017 …
Letting out buildings/developed space with other amenities in Industrial Park SEZ to be treated as business income Circular N o. 16/2017 F.No. 279/Misc./140/2015/ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 25th April, 2017 SUBJECT: Lease rent from letting out …
Removal of Cyprus from list of notified jurisdictional areas us 94A of the Income-tax Act retrospectively from 01.11.2013-Clarification Removal of Cyprus from list of notified jurisdictional areas F. No. 500/002/2015-FT&TR-III(1) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes **** Circular No. 15 …
Merchant Navy salary of non-resident in NRE account in Indian Bank not taxable if services rendered outside India on a foreign ship-CBDT Circular 13/2017 as amended by Circular No. 17/2017 F. No: 500/07/2017-FT & TR-V Government of India Ministry of Firlance Department of Revenue Central Board of Direct …
Guidelines for waiver of interest for TDS default us 201(1A)(i). CBDT Order u/s 119 authorises CCIT/DGIT to waive interest under prescribed conditions Circular No. 11/2017 F. No. 275/56/2016-IT (B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block , New Delhi …
CBDT Latest FAQ on ICDS containing 25 Question answers Circular No. 10 of 2017 F.No 133/23/2016-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) **** Date: 23rd March, 2017 Subject: Clarifications on Income Computation and Disclosure Standards (ICDS) notified under …
Poem guidelines not applicable to companies with turnover or gross receipts up to Rs 50 crores Circular No 08 of 2017 F. No. 142/11/2015-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated: 23rd February, 2017 Subject: Clarification for determination of Place …
BIFR Sick Companies Reliefs Claims wrongly allowed. CBDT asks Officials to immediately examine assessment record and take appropriate remedial action. Most Urgent Government of India Directorate Of Income-Tax (Recovery) 6th Floor, Mayur Bhawan, Connaught Circus, New Delhi- 110001 Ph. No. 011-23411993, Fax No. 011-23413218 Email: dit.recovery.delhi@incometaxindia.gov.in F. …
FAQ implementation of GAAR provisions under Income Tax Act 1961. General Anti-Avoidance Rule comes into force from 01/04/2017 Circular No. 7 of 2017 F.no. 500/43/2016-FT&TR-IV Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Date 27/01/2017 Clarifications on implementation of GAAR provisions under …
