Indian Tax Solution

CBDT Circulars

Filter by publish date

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

CDBT CIRCULAR NO.15/2017; Dated: 21st April, 2017

Clarification on removal of Cyprus from the list of notified jurisdictional areas under section 94A of the Income-tax Act, 1961.

CDBT CIRCULAR NO. 13/2017 ; DATED : 11.04.2017

Clarification regarding liability to income-tax in India for a non-resident seafarer receiving remuneration in NRE (Non Resident External) account maintained with an Indian Bank.

CBDT CIRCULAR NO -12/2017, Dated: March 31, 2017

CBDT issues clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016

CBDT CIRCULAR NO -11/2017, Dated: March 24, 2017

Guidelines for waiver of interest charged under section 201(1A) (i) of the Income-tax Act, 1961.

CBDT CIRCULAR NO -9/2017, Dated: March 14, 2017

Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016

CBDT CIRCULAR NO -8/2017, Dated: February 23, 2017

Clarification for determination of Place of Effective Management (POEM) of a company, other than an Indian company-

CBDT CIRCULAR NO -7/2017, Dated: January 27, 2017

CBDT issues clarifications on implementation of GAAR provisions under the Income Tax Act, 1961

CBDT CIRCULAR NO - 1/2017 Dt. 2-1-2017

INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2016-17 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.


Editor's Column

New scope for utilisation of credit of Education and SHE Cess for payment of basic excise duty

New scope for utilisation of credit of Education and SHE Cess for payment of basic excise duty Rule 3(7)(b) of the CCR, 2004 has been amended vide Notification No.12/2015-Central Excise (N.T.), dated 30.04.2015 so as to allow ...