Tag: cbdt circular
CBDT waives interest for late deposit of TDS/TCS due to technical glitches where payment was debited from bank account on or before due date. CBDT has passed order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest for late deposit of TDS/TCS under …
CBDT issues FAQs relating to Revised Guidelines for Compounding of Offences under Income-Tax Act, 1961 CBDT has issued Circular on Frequently Asked Questions (FAQs) relating to Revised Guidelines for Compounding of Offences under Income-Tax Act, 1961 The revised Guidelines for Compounding of Offences under the Income-Tax Act, 1961 …
CBDT issues clarification on Circular No. 01/2025 On Application of PPT under India’s DTAAs CBDT has issued Circular No. 01/2025 dated 21.01.2025 as a guidance to provide clarity and certainty on the application of the Principal Purpose Test (PPT) provision under India’s Double Taxation Avoidance Agreements (DTAAs). It …
CBDT issues Circular on deduction of Tax TDS on Salaries u/s 192 of the Income Tax Act, 1961 during FY 2024-25 CBDT has issued Circular No. 03/2025 dated 20th February 2025 specifying guidelines for TDS on Salaries for the Financial Year 2024-25. CBDT Circular – TDS on Salaries …
CBDT extends due date of filing of audit report in Form No. 56 u/s 10AA(8) by SEZ Units for Assessment Year 2024-25 to 31.03.2025 F. No. 300173/1112025-ITA-IGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes(ITA-I Division) Circular No. 2/2025 Dated the 13th February, 2025 Sub: Extension …
Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements CBDT has issued Circular No. 1/2025 dated 21.01.2025 as Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements The Multilateral Convention to Implement Tax Treaty Related Provisions …
CBDT issues clarification on applicability of DTVSVS-2024 in cases time for filing appeal was available MINISTRY OF FINANCE(Department Of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Order No. 8/2025 New Delhi, the 20th January, 2025 S.O. 348(E).—WHEREAS, the Direct Tax Vivad Se Vishwas Scheme, 2024 was introduced vide the Finance …
No deduction of tax to be made under the provisions of section 194Q of the said Act by a buyer, in respect of purchase of goods from a Unit of International Financial Services Centre- CBDT MINISTRY OF FINANCE(Department of Revenue) Notification No. 3/2025 New Delhi, the 2nd January, …
Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 CBDT extends due date for furnishing belated/revised return of income for the Assessment Year 2024-25 up to 15.01.2025 F. No. 225/205/2024/ITA-IIGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes Circular No. …
Extension of due date for determining amount payable under Vivad Se Vishwas Scheme 2024 Circular N o. 20/2024 F. No. 370149/213/2024-TPLGovernment of India Ministry of Finance Department of RevenueCentral Board of Direct Taxes***** New Delhi, dated 30th December, 2024 Subject: – Extension of due date for determining …
