Income Tax Notification & Circulars

Guidance note on implementation of reporting requirements under rules 114F to 114H of the Income-tax Rules, 1962

31 December 2015

Guidance note on implementation of reporting requirements under rules 114F to 114H of the Income-tax Rules, 1962 Please refer to the attached file for details ..

Posted in Income Tax

Penalty u/s 271(1)(c) wherein additions/disallowances made under normal provisions of the Income-tax Act, 1961 but tax levied under MAT provisions u/s 115JB/115JC, for cases prior to A.Y. 2016-17

Notification No#25/2015 31 December 2015

Penalty u/s 271(1)(c) wherein additions/disallowances made under normal provisions of the Income-tax Act, 1961 but tax levied under MAT provisions u/s 115JB/115JC, for cases prior to A.Y. 2016-17 Please refer to the attached file for details ..

Posted in Income Tax

Rcording of satisfaction note under section 158BD/153C of the Act

Notification No#24/2015 31 December 2015

Rcording of satisfaction note under section 158BD/153C of the Act Please refer to the attached file for details ..

Posted in Income Tax

Income-tax (22nd Amendment) Rules, 2015

Notification No#95 of 2015 30 December 2015

Income-tax (22nd Amendment) Rules, 2015 Please refer to the attached file for details ..

Posted in Income Tax | 1 comments

TDS under section 194A of the Act on interest on fixed deposit made on directions of Courts

Notification No#23/2015 28 December 2015

Circular No.23/2015 F.No.279/Misc./140/2015-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 28th December, 2015 Subject: TDS under section 19A of the Act on interest on fixed deposit made on directions of Court- reg ..

Posted in Income Tax

Explanatory notes to the provisions of the Finance Act, 2015

Notification No#19/2015 27 December 2015

Explanatory notes to the provisions of the Finance Act, 2015 Please refer to the attached file for details ..

Posted in Income Tax

Agreement between the Government of the republic of India and the Government of the republic of Macedonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxe

21 December 2015

Agreement between the Government of the republic of India and the Government of the republic of Macedonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Please refer to the attached file for details ..

Posted in Income Tax | 1 comments

Allowability of employer's contribution to funds for the welfare of employees terms of section 43B(b) of the Income-tax Act

Notification No#22/2015 17 December 2015

Allowability of employer's contribution to funds for the welfare of employees terms of section 43B(b) of the Income-tax Act Please refer to the attached file for details ..

Posted in Income Tax