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Articles

Income Tax

5,445 articles

  1. 12 May 2015
    Statement made by FM in Rajya Sabha relating to MAT on FIIS

    Text of the Statement made by the Finance Minister in Rajya Sabha on 07.05.2015 relating to MAT on FIIS A matter which has attracted considerable debate in the public space in recent weeks is the levy...

  2. 09 May 2015
    Transfers & Postings Of Pr. CCIT, CCIT and DGIT

    F.No.A-22011/2/2015-Ad.VI Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) ORDER NO. 60 OF 2015 Dated the 6th May, 2015 The following transfers / postings...

  3. 06 May 2015
    Permission u/s 11(1)(c) for rendering help to victims of Nepal Earthquake

    Permission u/s 11(1)(c) of the Income-tax Act, 1961 for rendering help to the victims of Nepal Earthquake The Prime Minister of India has promised that India would make all efforts to render assistanc...

  4. 05 May 2015
    FAQ on Income From House Property

    1. How is income to be computed, if a property is partly let out and partly self-occupied? Answer. It has to be treated as two residential units and income from each unit has to be computed according...

  5. 03 May 2015
    Income Tax Changes made in Finance Bill,2015 by Lok Sabha

    Finance Bill, 2015 was passed in Lok Sabha on 30.04.2015 with certain amendments via notice of amendment dated 30.04.2015. In this article I have covered some of the amendment in Provisions related to...

  6. 29 Apr 2015
    Fast tracking all applications made by Voluntary Organisations/Trusts seeking approval u/s 11(1)(C) of Income Tax Act, 1961

    Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 28th April, 2015 Press Release The Central Board of Direct Taxes has decided to fast track al...

  7. 18 Apr 2015
    Instruction to Migrate PAN to the new Ward/ circle as per new jurisdiction

    DIRECTOR GENERAL OF INCOME TAX (SYSTEMS) A.R.A. Centre, Ground Floor, E-2, Jhandewalan Extension New Delhi-1100055 F. No. DGIT(S)/DIT(S)-4/PAN Mlgration/2014-15/ Dated: 10.04.2015 Dear, Subject: Compl...

  8. 14 Apr 2015
    CARO 2015 Audit Report

    The MCA has issued Companies (Auditor’s Report) Order,2015 vide order dated 10.04.2015. It shall come into force on the date of its publication in the Official Gazette. _____Limited Annexure to the Au...

  9. 14 Apr 2015
    Gold and Silver Rates as on 31.03.2015

    Gold rates 24 CARAT Rs.26,580.00 (99.50) per 10 gram 22 CARAT Rs.25,850.00 per 10 gram 20 CARAT Rs.24,150.00 per 10 gram 18 CARAT Rs.22,100.00 per 10 gram Silver Rates : Rs.37,500.00 Per Kg

  10. 14 Apr 2015
    No capital Gain on Rollover/Extension of Fixed Maturity Plans (FMPs) in same scheme

    GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (TPL DIVISION), NEW DELHI CIRCULAR NO. 6/2015, Dated: April 9, 2015 Sub: Capital gains in respect of units o...

  11. 10 Apr 2015
    Non Resident Indian not eligible to open PPF Account

    Non Resident Indians are not eligible to open an account under the Public Provident Fund (PPF) Scheme. Provided that if a resident, who subsequently becomes Non Resident Indian during the currency of...

  12. 10 Apr 2015
    PPF – Limit of Rs. 1.5 Lakh is combined Limit for Individual and Minor Child

    The limit of deposit of Rs. 1,00,000 in a year by an individual in his self account and accounts opened by him on behalf of his minor(s) of whom he is the guardian is combined under rule 3 (1) of the...

  13. 07 Apr 2015
    Analysis of Key Features of ICDS

    Analysis of Income Computation and Disclosure Standards (ICDS) CBDT vide its Notification No: 32/2015 dated 31-03-2015 notified 10 Income Computation and Disclosure Standards(ICDS) which is to be foll...

  14. 05 Apr 2015
    CBDT asks CCITs to suggest locations for setting up Aayakar Sewa Kendra

    DIRECTOR GENERAL OF INCOME TAX (LOGISTICS) Central Board of Direct Taxes Department of Revenue, Ministry of Finance Government of India A.R.A. Centre, Ground Floor, E-2, Jhandewalan Extension, New Del...

  15. 05 Apr 2015
    CBDT notifies Income Computation and Disclosure Standards

    CBDT has vide Notification No. 33/2015 notified the Income Computation and Disclosure Standards (ICDS) to be followed by all assessees, following the mercantile system of accounting, for the purposes...

  16. 27 Mar 2015
    CBDT on Income accruing / arising through transfer of capital asset situate in India

    Reg. Income accruing / arising through transfer of capital asset situate in India CIRCULAR No. 4 /2015 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North...

  17. 26 Mar 2015
    Appointment of Auditor under Companies Act,2013

    A. Duties and Liabilities of an Auditor: An auditor is ‘watch dog’ not a ‘blood hound’. Like a dog should bark and chase when something found wrong. Same like that duty of auditor is to verification a...

  18. 26 Mar 2015
    DTAA signed with Czech Republic would be applicable to successor Slovak Republic

    GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION NO. 25/2015 New Delhi, the 23rd March, 2015 Whereas a Agreement between the Government of the Republic of India and the Gov...

  19. 24 Mar 2015
    Responsibility of Standing Counsel In Communicating Court’s Decision

    F. No.279/Misc/54/2015-SO(ITJ) Government of India India Ministry of finance Central Board of Direct Taxes New Delhi the 20th March, 2015 To All Pr Chief Commissioner of Income Tax Madam/Sir, Sub: Res...

  20. 24 Mar 2015
    Foreign Remittances and TDS u/s 195

    Some of the important case laws published during 2015 pertaining to TDS u/s 195 and/or taxability of foreign companies/non-resident entities in respect of source of income in India. Discussion and ana...


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