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Articles

Income Tax

5,432 articles

  1. 21 Jan 2020
    Fix the global tax system to fix the inequality crisis: ICRICT

    The inequality crisis remains unaddressed and out of control. Hundreds of millions of people are living in extreme poverty while large rewards go to those at the very top. In 2019, the world’s billion...

  2. 20 Jan 2020
    Increase GST Registration limit to Rs. 40 Lakh and Income Tax exemption Limit to Rs. 5 Lakh

    Federation of All India Vyapar mandal has presented a Pre Budget Memorandum to Smt. Nirmala Sitharaman,Hon’ble Union Finance and Corporate Affairs Minister and suggested lots of changes in the field o...

  3. 17 Jan 2020
    TDS and Tax on Salary | Section 192 | FY 2019-20 | AY 2020-21

    CBDT has released Circular No. 40/2020 which explains provisions related to TDS on Salary under Section 192 of Income Tax Act, 1961 applicable for A.Y. 2020-21 or F.Y. 2019-20. Circular also explains...

  4. 16 Jan 2020
    TDS | Cash Withdrawal above Rs. 1 Crore | National Savings Schemes

    SB Order No. 02/2020F.No 109-27/2019-SBGovt. of IndiaMinistry of CommunicationDepartment of Posts(F.S. Division)Dak Bhawan, New Delhi-110001Dated: 09.01.2020To,All Head of Circles/RegionsAddl. Directo...

  5. 16 Jan 2020
    Roll out of facility to provide access of ‘Closed Assessment Proceedings’

    ITBA – Audit Module Instruction No. 10DIRECTORATE OF INCOME TAX (SYSTEM)ARA Center, Ground Floor, E-2, Jhandewalan Extension,New Delhi – 110055F.No. Systems/ ITBA/Audit Module/2019-20Dated: 14/01/2020...

  6. 16 Jan 2020
    Providing access of e-assessment records to Revenue Audit Party – reg

    DIRECTORATE OF INCOME TAX (SYSTEM)ARA Center, Ground Floor, E-2, Jhandewalan Extension,New Delhi – 110055F.No. Systems/ ITBA/Audit Module/2019-20Dated: 14th January 2020ToAll Principal Chief Commissio...

  7. 10 Jan 2020
    CBDT relaxes eligibility for filing ITR Form-1 (Sahaj) & Form-4 (Sugam)

    Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesNew Delhi, 09th January, 2020PRESS RELEASECBDT grants relaxation in eligibility conditions for filing of Income-...

  8. 10 Jan 2020
    10 Useful Utilities at TRACES released by CPC (TDS) in Year 2019

    During the past year 2019, CPC (TDS) released a host of useful utilities at TRACES, including the following-1. DIN Verification Functionality on TRACES Homepage wherein taxpayer can verify communicati...

  9. 09 Jan 2020
    CBDT Amends rule 10DA and rule 10DB of Income Tax Rules

    Amendment of rule 10DA and rule 10DB regarding furnishing of information and maintenance of documents by Constituent Entity of an international group – Notification No. 03/2020-Income Tax Dated: 6th J...

  10. 09 Jan 2020
    New e-TDS/TCS Return Preparation Utility & FUV wef 27.12.2019

    This article explains aboute-TDS/TCS Return Preparation Utility Ver. 3.0 for Regular & Correction quarterly e-TDS/TCS statements from FY 2007-08, File Validation Utility (FVU) version 6.5 for quarterl...

  11. 07 Jan 2020
    Income Tax Notification No. 02/2020, Dated: 03.01.2020

    MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)Notification No. 2/2020-Income TaxNew Delhi, the 3rd January, 2020S.O. 74(E).— It is hereby notified for general information th...

  12. 06 Jan 2020
    Constitution of Computer Aided Selection of Cases for Scrutiny (CASS) Committee

    DIRECTORATE OF INCOME TAX (RISK ASSESSMENT)CENTRAL BOARD OF DIRECT TAXES4TH FLOOR, C-BLOCK, DR S.P. MUKHERJEE CIVIC CENTRE,MINTO ROAD, NEW DELHI-110002Tel. No.: 011-23221454, FAX No.: 011-23221451F.No...

  13. 06 Jan 2020
    CBDT condones delay in filing of Form No. 10 and Form No. 9A

    Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10 and Form No.9A for Assessment Year 2018-19 and subsequent years- Circular No. 3/2020-Income Tax Dated 3...

  14. 06 Jan 2020
    CBDT condones delay in filing of Form No. 10B

    Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10B for Assessment Year 2018-19 and subsequent years–Circular No. 2/2020-Income Tax Dated 3rd January, 20...

  15. 06 Jan 2020
    CBDT Relaxaes time for Compounding of Income Tax Offences

    Relaxation of time-Compounding of Offences under Direct Tax Laws (Income Tax)-One-time measure-Extension of Timeline- Circular No. 1/2020-Income Tax Dated 3rd January, 2020.Circular No. 1/2020-Income...

  16. 06 Jan 2020
    CBDT releases Form Sahaj (ITR-1) and Sugam (ITR-4) for A.Y. 2020-21

    CBDT vide Notification No. 01/2020-Income Tax has released Format of Revised Form Sahaj (ITR-1) and Sugam (ITR-4) as applicable for Assessment Year 2020-2021 and also added a new proviso to Income Tax...

  17. 04 Jan 2020
    Corrigendum- CBDT amends Jurisdiction of Principal CITs & CITs

    Notification No. 109/2019- CBDT amends Jurisdiction of Principal CITs and CITs and amends Headquarter of Principal Commissioner of Income-tax/ Commissioner of Income-tax, Durgapur and Jalpaiguri.MINIS...

  18. 03 Jan 2020
    CBDT amends Income Tax Notification No. 77/2019

    dated:3rd October, 2019 vide Notification No. 108/2019-Income Tax, Dated: 31.12.2019 to Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Bengaluru instead of Income-tax Officer (ReAC) (Assessmen...

  19. 03 Jan 2020
    Pre Union Budget 2020 Representation/Suggestions

    Punjab Tax Bar Association has made few suggestions by way of Memorandum to Hon’ble Finance Minister with respect to Union Budget, 2020 which is likely to be tabled in the Parliament on 1st Feb, 2020....

  20. 03 Jan 2020
    Exposure Draft of Conceptual Framework for Financial Reporting under Ind AS for comments

    In India, the ICAI had issued a pronouncement with the title ‘Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards’ (Framework). This F...


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