Income Tax Notification & Circulars


Settled View on section 2(22)(e) of the Income Tax Act, trade advances

 Notification No#19/2017     12 June 2017

F.No.279IMisc.l140/2015I1TJ Government of India Ministry of Finance Central Board of Direct Taxes New Delhi, Dated 12th June, 2017 Sub: Settled View on section 2(22)(e) of the Income Tax Act, trade advances -reg. Section 2(22) clause (e) of the Income Tax Act, 1961 (the Act) pro..

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​Applicability of Explanation 2 to Section 132B of the IT Act, 1961

 Notification No#20/2017     12 June 2017

F. No. 279/Misc./140/2015/ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No.20/2017 New Delhi, Dated 12th June, 2017 Subject: Applicability of Explanation 2 to Section 132B of the I. T. Act, 1961- reg. - Section 132..

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Notification No. 50/2017 [F.No. 500/1/2014-APA-II] / SO 1866(E)

 Notification No#50/2017     09 June 2017

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 9th June, 2017 [Income-tax]   S.O. 1866(E).—In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as the ..

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Income –tax (14th Amendment) Rules, 2017

 Notification No#51/2017     09 June 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 51/2017 New Delhi, the 9th June, 2017   G.S.R. 569(E).—In exercise of the powers conferred by section 139A and section 285BA, read with section 295 of the Income-tax Act, 1961 (43 of..

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Amendment of Income tax Rules to operationalise section 194-IB and introduction of single challan cum statement​​​

 Notification No#48/2017     08 June 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 48/2017 New Delhi, the 8th June, 2017 INCOME-TAX   G.S.R. 561(E).—In exercise of the powers conferred by section 295 read with section 194-IB of the Income-tax Act, ..

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Notification No. 47/2017/ F. No. 370142/18/2017-TPL / SO 1818(E)

 Notification No#47/2017     08 June 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 8th June, 2017 INCOME-TAX   S.O. 1818(E).—In exercise of the powers conferred by clause (ba) of Explanation to section 54EC of the Income-tax Act, 1961 (43 of 1961), t..

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​Income-tax (12th Amendment) Rules, 2017

 Notification No#46/2017     07 June 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 46/2017 New Delhi, the 7th June, 2017 INCOME-TAX   G.S.R. 557(E).- In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB of the Income-tax Act,..

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CBDT notifies Cost Inflation indexes with Base Year as 2001-02

 Notification No#44/2017     05 June 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TEXES) NOTIFICATION NO. 44/2017 New Delhi, the 5th June, 2017 INCOME-TAX   S.O. 1790(E).—In exercise of the powers conferred by clause (v) of the Explanation to section 48 of..

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Income-tax (11th Amendment) Rules, 2017 - Amendme​nt of Income tax Rules to Enable PAN holders to File Form 26B to claim refund of TDS deducted under section 194-IA

 Notification No#45/2017     05 June 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 45/2017 New Delhi, the 5th June, 2017 INCOME TAX   G.S.R. 554(E).—In exercise of powers conferred by section 295 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referre..

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