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CBDT CIRCULAR NO - 02/2018, Dated : 15th February, 2018

​Analysis of all amendments applicable to FY 2017-18 / AY 2018-19

CBDT CIRCULAR NO - 01/2018, Dated : 10th January, 2018

Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed in Forms ITR-1 to 6 & applicability of section 143(1)(a)(vi)-reg.

CDBT CIRCULAR NO.27/2017, Dated: November 3, 2017

Clarification on Cash sale of agricultural produce by cultivators/agriculturist

CDBT CIRCULAR No. 26/2017, Dated : 25th October, 2017

CBDT extends due date for filing of Country-by-Country Report for 2016-17 to 31.03.2018.

CDBT CIRCULAR No. 25 of 2017, DATED : 23rd October, 2017

Clarification related to guidelines for establishing \'Place of Effective Management\' (PoEM) in India-reg.

CDBT CIRCULAR NO.-23/2017, Dated: July 19th, 2017

TDS not deductible on GST Component: CBDT.

CDBT CIRCULAR NO.-24/2017, Dated: July 19th, 2017

Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB of the Income-tax Act, 1961 for Indian Accounting Standards (Ind AS) compliant companies.

CDBT CIRCULAR NO.-22/2017, Dated: July 3rd, 2017

Clarifications in respect of section 269ST of the Income-tax Act, 1961.

CDBT CIRCULAR NO.-19/2017, Dated: June 12, 2017

Settled View on section 2(22)(e) of the Income Tax Act trade advances-reg.

CDBT CIRCULAR NO.-20/2017, Dated: Dated: June 12, 2017

Applicability of Explanation 2 to Section 132B of the I.T. Act, 1961- reg.

CDBT CIRCULAR NO.-21/2017, Dated: Dated: June 12, 2017

Non-Applicability of the provisions of section 194-1 of the I.T. Act, 1961 on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator-reg.

CDBT CIRCULAR NO. -18/2017, Dated: 29/05/2017

Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 - Exemption thereof.

CDBT CIRCULAR NO. 17/2017, DATED 26/04/2017

Corrigendum toCircular No 13/2017 dated 11.04.2017on the Clarification regarding liability to income-tax in India for a non-resident seafarer receiving salary in NRE (Non Resident External) account maintained with an Indian Bank.

CDBT CIRCULAR NO. 16/2017; Dated: April 25, 2017

Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ- to be treated as business income.

CDBT CIRCULAR NO.14/2017; Dated: 21st April, 2017

Extension of time for filing declaration under the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016

Editor's Column

Huge relief for manufacturers -No GST payments on advances received for supplying goods

On Wednesday, the Central Government spared businesses from paying GST on advance amounts they have received for goods which are to be supplied later in the future. The step was aimed to help clear the confusion over tax liabiliti ...