Income Tax Notification & Circulars


​Advance Pricing Agreement (APA) - Amendment in sub rule (5) of rule 10 MA​

  31 March 2015

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 31st March, 2015   Press Release   The rules relating to Roll Back of an Advance Pricing Agreement (APA) have been notified through notification no.SO 75..

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Clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, l96l ('Act') - regarding

 Notification No#4/2015     26 March 2015

  Clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, l96l ('Act') - regarding      Please refer to the attached file for details   ..

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Income-tax (Third Amendment) Rules, 2015

 Notification No#23/2015     14 March 2015

Notification New Delhi, the 14th day of March, 2015 INCOME-TAX   S.O. 758(E).- In exercise of the powers conferred by sub-sections (9) and(9A) of section 92CC read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the follow..

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Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory body/authority/board/commission - Notified body or authority - Uttar Pradesh Electricity Regulatory Commission

 Notification No#21/2015     10 March 2015

SECTION 10(46) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - STATUTORY BODY/AUTHORITY/BOARD/COMMISSION - NOTIFIED BODY OR AUTHORITY - UTTAR PRADESH ELECTRICITY REGULATORY COMMISSION   NOTIFICATION NO. 21/2015 [F.NO.196/37/2012-ITA.1]/SO 715(E), DATED 10-3-2015   In exercise o..

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Income Tax Notification No. 20/2015 dated 05.03.2015

 Notification No#20/2015      05 March 2015

SECTION 10(23C)(vi)/(via) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - UNIVERSITY/EDUCATIONAL INSTITUTIONS/HOSPITALS - PRESCRIBED AUTHORITY - SUPERSESSION OF NOTIFICATION NO. 76/2014[F.No. 153/41/2007-TPL]/SO 3027(E), DATED 1-12-2014   NOTIFICATION NO. 20/2015 [F.NO. 196/26/2014-ITA.I]/SO..

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Income Tax Notification No. 19/2015 dated 05.03.2015

 Notification No#19/2015     05 March 2015

SECTION 10(23C)(iv)/(v) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - UNIVERSITY/EDUCATIONAL INSTITUTIONS/HOSPITALS - PRESCRIBED AUTHORITY - SUPERSESSION OF NOTIFICATION NO.75/2014 [F.NO. 196/26/2014-ITA.I]/SO 3026(E), DATED 1-12-2014   NOTIFICATION NO. 19/2015 [F.NO. 196/26/2014-ITA.I]..

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Furnishing of statement of income by a business trust to the prescribed authority and the unitholders​

 Notification No# 03 /2015     19 February 2015

[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 (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION INCOME-TAX New Delhi, the 19th January , 2015   S.O. 180 ..

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Corrigendum

 Notification No#18/2015     18 February 2015

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAOFDINARY, PART-II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) New Delhi, the 18th February, 2015   CORRIGENDUM  INCOME-TAX  ..

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​Clarification regarding 'Amounts not deductible' under sub-clause (i) of clause (a) of section 40 on Income-tax Act, 1961 ('Act')

 Notification No#3/2015     12 February 2015

​Clarification regarding 'Amounts not deductible' under sub-clause (i) of clause (a) of section 40 on Income-tax Act, 1961 ('Act') - regarding    Detailed circular has been attached herewith ..

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Commodities Transaction Tax (First Amendment) Rules, 2014

 Notification No#13/2015     10 February 2015

New Delhi, the 10 February, 2015 Notification no. 13/2015   S.O. 424 (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 133 of the Finance Act, 2013 (17 of 2013) (herein after referred to as the Act), the Central Government hereby makes the following rule..

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