Income Tax Notification & Circulars


Guiding Principles for determination of Place of Effective Management (POEM) of a Company

 Notification No#06 of 2017     24 January 2017

Circular No. 06 of 2017 F. No. 142/11/2015-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ****** Dated: 24th January, 2017   Subject: Guiding Principles for determination of Place of Effective Management (POEM) of a Com..

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​Measures for reducing litigation - Clarification on Circulars 21/2015 and 8/2016

 Notification No#5/2017     23 January 2017

CIRCULAR NO. 5/2017 FTS No. 279157/ITJ Government of India Ministry of Finance Central Board of Direct Taxes New Delhi, Dated 23rd January, 2017   Subject: Measures for reducing litigation- Clarification on Circulars 21/2015 and 8/2016 reg.   Instructions were iss..

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Circular No. 41/2016 [F. No. 500/43/2012-FT&TR] dated 21.12.2016

 Notification No#4 of 2017     20 January 2017

F.No 500/43/2012-FT&TRJV Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (FT&TR- Division) Circular No. 4 of 2017 New Delhi, 20th January, 2017   Circular No. 41/2016 [F. No. 500/43/2012-FT&TR] dated 21.12.2016 The Cent..

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Procedure for registration and submission of statement of financial transactions (SFT) as per section 285BA of Income-tax Act, 1961 read with Rule 114E of Income-tax Rules, 1962

 Notification No#1 of 2017     17 January 2017

DGIT(S)-ADG(S)-2/e-filing notification/106/2016 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No. 1 of 2017 New Delhi, 17th January, 2017   Procedure for registration and submission of statement of f..

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Notification No. 3/2017 [F. No. 504/05/2003-FTD-I] / SO 64(E)

 Notification No#3/2017     10 January 2017

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 10th January, 2017   S.O.64(E).—Whereas, an Agreement and Protocol between the Government of the Republic of India and the Government of the Republic of Cyprus for the avoidance of double taxation a..

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Income–tax (1st Amendment) Rules, 2017

 Notification No#2/2017     06 January 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 2/2017 New Delhi, the 6th January, 2017   G.S.R. 14(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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​Deduction of tax at source Income-tax deduction from salaries under section 192 of the Income-tax Act, 1961

 Notification No#01/2017      02 January 2017

CIRCULAR NO : 01/2017 F.No. 275/192/2016-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ****** North Block, New Delhi Dated the 2 nd January, 2017   SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL ..

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Notification No. 01/2017 (F.No.203/4112015/IT A-II)

 Notification No#01/2017     02 January 2017

  Notification No. 01/2017 (F.No.203/4112015/IT A-II)    Please refer to the attached file for details ..

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Notification No. 124/2016, F.No.142/11/2016-TPL / S.O. 4222(E)

 Notification No#124/2016     29 December 2016

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 29th December, 2016 NOTIFICATION   S.O. 4222(E).- In exercise of the powers conferred by secti..

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Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Amendment) Rules, 2016

 Notification No#123/2016     28 December 2016

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th December, 2016   G.S.R. 1180(E).—In exercise of the powers conferred by section 85 read with section 32, section 74 and section 77 of the Black Money (Undisclosed Foreign Income and Assets) and..

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