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Applicability of circular no.1/2014 regarding tds on st

Srutesh (Student CA Final ) (45 Points)

21 June 2014

What is the date from which the circular no. 1/2014 regarding TDS on Service tax which was released on 13th January 2014 is applicable?

What is the general rule for date of applicability for notifications and circulars from CBDT or any other department.

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3 Replies

Tribhuvan Aditya Singh (Student as well as Self-employed) (3710 Points)
Replied 21 June 2014

if the notification or circular does not mention from which date will it be effective and it is assumed that the circulars are applicable from the date mentioned on it.

Tribhuvan Aditya Singh (Student as well as Self-employed) (3710 Points)
Replied 22 June 2014

i meant to say it is assumed that it is applicable from the date of issue of circular.

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Srutesh (Student CA Final ) (45 Points)
Replied 23 June 2014

Originally posted by : Tribhuvan Aditya Singh
	if the notification or circular does not mention from which date will it be effective and it is assumed that the circulars are applicable from the date mentioned on it.