Tag: cbdt circular
CBDT issues circular explaining the provisions of the finance act, 2023 CBDT has issued Circular No. 1/2024 dated 23rd January 2024 giving explanatory Notes to the Provisions of the Finance Act, 2023. The Finance Act, 2023 was passed by the Parliament, received the assent of the President on …
CBDT issue guidelines / FAQs on TDS under section 194O on payments by e-commerce operators to e-commerce participants Section 194-O mandates that an e-commerce operator (ECO) shall deduct income-tax at the rate of one per cent of the gross amount of sale of goods or provision of service …
CBDT extended due date for filing audit report u/s 10AA by units in SEZs for AY 2023-24 Circular No. 18 of 2023 F. No. 370142/40/2023-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes Dated the 20th October, 2023 Order under section 119 of the Income-tax Act …
CBDT clarifies on reporting of person making substantial contribution in Audit Report in Form 10B / 10BB for AY 2023-24. From Assessment Year 2023-24, audit report of charitable institutes is required to filed in Form 10B or Form 10BB. Audit report in the case of a fund or …
CBDT extends timelines for filing of Audit Report in Form 10B/10BB and Form ITR-7 for charitable trusts for AY 2023-24 CBDT has issued Circular No. 16/2023 dated 18.09.2023 extending the due dates for filing of Audit Report in Form 10B/10BB and Form ITR-7 for charitable trusts for AY …
CBDT issues Guidelines under clause (10D) of section 10 of Income-tax Act from AY 2024-25 Clause (10D) of section 10 of the Income-tax Act, 1961 (the Act) provides for income-tax exemption on any sum received under a life insurance policy, including the sum allocated by way of bonus …
SOP for making application for recomputation u/s 155(19) of total income of a co-operative society engaged in the business of manufacture of sugar F. No. 370133 /8/2023-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) (TPL Division) Circular No. 14 of 2023 …
CBDT clarifies taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund Circular No. 12 12023 F.No.225/79/2019-ITA-IIGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes North-Block. New Delhi. dated the 12th July.2023 Subject: Clarification regarding taxability …
CBDT clarification & FAQs on changes in Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package Circular No. 10 of 2023 F. No. 370142/23/2023-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes(TPL Division) New Delhi, dated 30th June, …
Extension of due date for submission of TDS/TCS Statements for quarter ended June 2023 CBDT has extended due date for submission of certain TDS/TCS Statements for quarter ended June 2023 Read CBDT Corrigenda (Circular No. 11/2023) Click Here >> Circular No. 9 /2023 F. No. 370149/109/2023-TPLGovernment of IndiaMinistry …
