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CBDT Circulars

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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

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


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 ...