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Articles

Income Tax

5,432 articles

  1. 11 May 2020
    Clarification in respect of residency – section 6 of Income-tax Act, 1961

    CBDT issues Circular No. 11 of 2020 and excluded period of forced stay in India from 22nd March, 2020 to 31st March, 2020 in computation of residential status in India for Financial Year 2019-20.Circu...

  2. 11 May 2020
    CBDT notifies Shri Ram Janmabhoomi Teerth Kshetra U/s. 80G(2)(b)

    MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)Notification No. 24/2020-Income TaxNew Delhi, the 8th May, 2020INCOME-TAXS.O. 1434(E).—In the exercise of the powers conferred...

  3. 11 May 2020
    Circular in Respect of Residential Status for AY 2020-21

    Income Tax Circular No. 11 of 2020 Dated May 8, 2020 in Respect of Residential Status for Assessment Year (AY) 2020-21Section 6 of the Income Tax Act deals with the Residential Status.An individual is...

  4. 11 May 2020
    Deferment for Approval/ Registration of Charitable Trusts & Exempt Institutions

    Deferrement of Procedure for Approval/ Registration/Notifications of certain entities U/s 10(23C), 12AA, 35 & 80G of Income Tax Act, 1961 till 01st October,2020The Finance Act, 2020 has introduced...

  5. 09 May 2020
    CBDT amends Rule 44G and Form 34F- Application to give effect to DTAA

    MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)Notification No. 23/20020-Income TaxNew Delhi, the 6th May, 2020G.S.R. 282(E).—In exercise of the powers conferred by section 2...

  6. 04 May 2020
    Representation to reduce TDS rate on Professional Fees to 2%

    A representation is been made to CBDT Chairman by leading accounting and CA Organisations of India and it is been requested that current rate of 10% under section 194J of the Act should be reduced to...

  7. 30 Apr 2020
    Tax Audit Report- Applicability of Clause 30C & Clause 44 deferred

    Tax Audit Report (Form 3CD- Applicability of Clause 30C & Clause 44 deferred till March 31, 2021Central Board of Direct Taxes (CBDT) has issued Circular No. 10/2020 dated April 24, 2020 by which t...

  8. 29 Apr 2020
    Corrigenda to Income Tax Circular No. 09 of 2020, Dated: 22.04.2020

    IT(A)/1/2020-TPLGOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUECENTRAL BOARD OF DIRECT TAXESNew Delhi, the 27th April, 2020CORRIGENDA TO CIRCULAR NO.9 OF 2020 DATED 22.04.2020In the Circul...

  9. 29 Apr 2020
    CBDT deffer GST & GAAR Reporting in Tax Audit Report by one more year

    Income Tax Circular No. 10/2020-Income -Regarding reporting requirement under clause 30C and clause 44 of the Form 3CD defers GST & GAAR Reporting in amended Income Tax Audit Report amidst Covid-19.In...

  10. 28 Apr 2020
    CBDT notifies Protocol Between India And Austria

    MINISTRY OF FINANCE(Department of Revenue)Notification No. 22/2020-Income TaxNew Delhi, the 24th April, 2020S.O. 1370(E).—Whereas, the Protocol, amending the Convention between the Government of the R...

  11. 28 Apr 2020
    Fiscal Options & Response to Covid-19 epidemic- (Suggestions by IRS Officers)

    INDIAN REVENUE SERVICE ASSOCIATIONALL INDIA BODYRef: 007/2020Date: 23.04.2020To,The Chairman& the Members CBDT, North BlockNew DelhiSir/Madam,The CBDT has sought feedback from our field formations acr...

  12. 28 Apr 2020
    Never asked for a report from IRS officers on tackling Covid-19: CBDT

    There is some report circulating on social media regarding suggestions by a few IRS officers on tackling Covid-19 situation. It is unequivocally stated that CBDT never asked IRS Association or these o...

  13. 27 Apr 2020
    ITAT, for the first time, holds hearing through video conferencing

    Ministry Of Law & JusticeIncome Tax Tribunal, ITAT, for the first time, holds hearing through video conferencingPosted On: 24 APR 2020A division bench of the Income Tax Appellate Tribunal (ITAT), led...

  14. 23 Apr 2020
    Extension of Quarterly TDS/TCS statement filing dates

    NSDL e- Governance Infrastructure LimitedTIN Operations CircularCircular No. NSDL/TIN/2020/006April 20, 2020Subject: Extension of Quarterly TDS/TCS statement filing datesAttention of all TIN Faciliati...

  15. 22 Apr 2020
    E-mails for facilitating faster refund cannot be misconstrued as harassment: CBDT

    Ministry of FinancePosted On: 21 APR 2020The Central Board of Direct Taxes (CBDT) responding to some observations being circulated on social media alleging that the Income Tax Department is pursuing r...

  16. 22 Apr 2020
    CBDT revising Income Tax return forms due to Covid-19

    Ministry of FinanceCBDT revising return forms to enable taxpayers avail benefits of timeline extension due to Covid-19Posted On: 19 APR 2020In order to enable income taxpayers to avail full benefits o...

  17. 21 Apr 2020
    Corrigenda to Finance Act, 2020

    MINISTRY OF LAW AND JUSTICE(Legislative Department)New Delhi, the 15th April, 2020CORRIGENDATHE FINANCE ACT, 2020NO. 12 OF 2020In the Finance Act, 2020 (12 of 2020) as published in the Gazatte of Indi...

  18. 20 Apr 2020
    Statewise Income Tax collection Target for FY 2020-21 allocated by CBDT

    F.No. 380102/2020-IT(B)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesNorth Block, New Delhi16th April. 2020ToAll Principal Chief Commissioners of Income TaxSu...

  19. 20 Apr 2020
    CBDT issues I-T refunds worth Rs 5,204 Crore issued in last 10 days

    As a relief to MSMEs, I-T refunds worth Rs 5,204 Crore issued in last 10 days: CBDTThe Central Board of Direct Taxes (CBDT) today said that Income tax refunds to nearly 8.2 lakh small businesses (prop...

  20. 17 Apr 2020
    CBDT issues Refunds worth Rs 4250 crore issued in a week

    Ministry of FinanceOver 10.2 lakh Refunds worth Rs 4,250 crore issued in a week by CBDT to help taxpayers in COVID-19 pandemic situationPosted On: 15 APR 2020In pursuance to the Government’s decision...


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