Tag: cbdt notification

Tax on Distributed income of Domestic Company for shares Buy-Back. Determination of amount as per Rule/section 115QA-CBDT Notification

Tax on Distributed income of Domestic Company for shares Buy-Back. Determination of amount as per Rule/section 115QA MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 94/2016 New Delhi, the 17th October, 2016 INCOME-TAX G.S.R. 982(E).—In exercise of the powers conferred by section 115QA …

Annual Information Return Amendment Rules 114D 114E. Furnishing statements by registering officer, aggregation of AIR amounts

Annual Information Return Amendment Rules 114D 114E. Furnishing statements by registering officer, aggregation of AIR amounts. CBDT vide Notification No. 95/2015 had notified new Rules 114B, 114C, 114D and 114E. The Rules governs the following areas.  Rule Subject 114B Transactions in relation to which permanent account number is …

Expenditure for obtaining right to use spectrum for telecommunication services. Allowability-actual or as per accounting method

Expenditure for obtaining right to use spectrum for telecommunication services. Allowability of upfront fee paid or deferred on actual payment basis or as per accounting method employed. GOVERNMENT  OF INDIA MINISTRY  OF FINANCE (DEPARTMENT  OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 89/2016 New Delhi, the 4th …

Amendment to Income Tax Form 64A-Statement of income distributed by business trust to be furnished u/s 115UA. Notification 84/2016

Amendment to Income Tax Form 64A-Statement of income distributed by business trust to be furnished u/s 115UA. Notification 84/2016. MINISTRY OF FINANCE Department of Revenue CENTRAL BOARD OF DIRECT TAXES Notification No. 84 /2016 New Delhi, the 16th September, 2016 INCOME-TAX S.O. 2979(E).—In exercise of the powers conferred …

Income Declaration Scheme ICDS 2016 Confidentiality-No Official to disclose to any person/authority any document/records. CBDT Notification 56/2016

Income Declaration Scheme ICDS 2016 Confidentiality GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 56/2016, F.No.142/8/2016-TPL ORDER New Delhi, the 6th July, 2016 S.O.2322 (E)- In exercise of the powers conferred by sub-section (2) of section 138 of the Income-tax Act, 1961(43 of 1961), the …