Tag: cbdt circular
Transfer of unlisted shares by SEBI registered Category I & II Alternative Investment Funds- Income tax treatment. fresh directions by CBDT F. No. 225/12/2016/ITA.IIGovernment of IndiaMinistry of FinanceDepartment of Revenue (CBDT) North Block, New Delhi, the 24th of January, 2017 ToAll Principal Chief-Commissioners of Income-tax/All Principal Directors General …
Guiding Principles for determination of POEM of a Company. Place of effective management u/s 6(3) after amendment. Circular No. 06 of 2017 F. No. 142/11/2015-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated: 24th January, 2017 Subject: Guiding Principles for determination …
Appeal where additions made due to audit objection deleted in adverse judgment should be filed and contested on merits only CIRCULAR NO. 5/2017 FTS No. 279157/ITJ Government of India Ministry of Finance Central Board of Direct Taxes New Delhi, Dated 23rd January, 2017 Subject: Measures for reducing litigation- Clarification …
FAQ PMGKY 2016. Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 Circular No. 2 of 2017 F.No.142/33/2016-TPL(Part) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Dated: 18th of January, 2017 Clarifications on the Taxation …
CBDT Circular-TDS and other deductions from Salaries FY 2016-17 CBDT has issued TDS circular for deduction of tax at source and income tax deduction from salaries u/s 192 of the Income Tax Act, 1961 for the financial year 2016-17 CIRCULAR NO : 01/2017 F.No. 275/192/2016-IT(B) Government of India …
FAQ-Direct Tax Dispute Resolution Scheme 2016 Clarification. Penalty cases tax payments in instalments, writ petitions etc. Circular No. 42 of 2016 F.No.142/11/2016-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, dated 23rd December, 2016 Clarifications on the Direct …
FAQ Indirect Transfer provisions income deemed to accrue arise in India u/s 9(1)(i). Clarification issued by CBDT Circular No.41 of 2016 F.no. 500/43/2012-FT&TR Government of lndia Ministry of Finance Department of Revenue Central Board of Direct Taxes (FT&TR-Division) Clarifications on Indirect Transfer provisions under the lncome Tax Act. …
No re-opening of earlier years cases due to digital payments leading to increased turnover in a particular year. Circular No. 40/2016 Government of India Ministry of Finance Department of Revenue (CBDT) North Block, New Delhi, the 9th of December, 2016 Subject: – Directions under section 119 of the …
Subsidies received by Industrial Undertaking eligible deductions us 80-IB 80-IC if towards reimbursement of transport power and Interest cost. CIRCULAR NO. 39/2016 F.No.279/Misc./140/2015/ITJGovernment of IndiaMinistry of FinanceCentral Board of Direct Taxes****** New Delhi, Dated 29th November, 2016 Subject: Transport, Power and Interest subsidies received by an Industrial Undertaking- …
Keyman Insurance Policy of partner of firm allowable as business expenditure. CBDT accepts various High Court Judgments on the subject. CIRCULAR NO . 38/2016 F.No.279/Misc./140/2015-ITJ Government of India Ministry of Finance Central Board of Direct Taxes ****** New Delhi, Dated 22nd November , 2016 Subject: Admissibility of expenditure …
