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Articles

Income Tax

5,438 articles

  1. 10 Feb 2018
    Process ITR of all Non-scrutiny cases for AY 2016-17 by 31.03.2018: DIT

    DIRECTORATE OF INCOME TAX (SYSTEMS)ARA Center, Ground Floor, E-2, Jhandewalan ExtensionF.No: DGIT(S)-3/AST/Processing of CASS Cases/101/2016-17/2Date: 07.02.2018Sir/Madam,Subject: Pendency of processi...

  2. 10 Feb 2018
    Upload Pending scrutiny orders/completion of processing: DIT

    DIRECTORATE OF INCOME TAX (SYSTEMS)ARA Center, Ground Floor, E-2, Jhandewalan Extension,New Delhi — 110055F.No: DGIT(S)-3/AST/Processing of CASS Cases/101/2016-17/1Date: 07.02.2018Sir/Madam,Subject: P...

  3. 10 Feb 2018
    Direct Tax Collections show Growth of 19.3% up to January, 2018

    Direct Tax Collections for F.Y. 2017-2018 show Growth of 19.3% up to January, 2018Posted On: 09 FEB 2018 5:40PM by PIB DelhiThe provisional figures of Direct Tax collections up to January, 2018 show t...

  4. 08 Feb 2018
    CBDT Signs five UAPAs and two BAPAs in January, 2018

    Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesNew Delhi, 07th February, 2018.PRESS RELEASE Indian Advance Pricing Agreement regime moves forward with signing...

  5. 07 Feb 2018
    No coercive recovery from Start ups for addition on Share Capital Valuation issue: CBDT

    F.No. 173/14/2018-ITA.IGovernment of IndiaMinistry of FinanceDepartment of Revenue (CBDT)North Block, New Delhi, dated the 6th of February, 2018To,All Principal Chief-Commissioners of Income-taxMadam/...

  6. 07 Feb 2018
    ICRICT new paper: “A Roadmap to improve rules for taxing multinationals”

    TWO NEW COMMISSIONERS:> The Independent Commission for the Reform of International Corporate Taxation (ICRICT) is pleased to announce that Thomas Piketty and Gabriel Zucman have accepted to join the C...

  7. 07 Feb 2018
    I-T Dept. issued notices to 1 lakh crypto currency investors: CBDT chairman

    I-T Dept. has issued notices to 1 lakh crypto currency investors: CBDT chairmanChanges in the duty structure aimed at promoting ‘Make in India’: CBEC chiefThe Income Tax Department has issued about on...

  8. 31 Jan 2018
    Leave Travel Concession -Replace Calendar year by Financial year- ICAI

    As per the provisions of section 10(5) of the Income-tax Act, 1961, an exemption of the value of leave Travel Concession/ Assistance received by the employee from his employer is provided subject to f...

  9. 31 Jan 2018
    Section 234E- Penalty should not be levied on casual basis and needs to be rationalized: ICAI

    Fees under section 234Ea) The levy of fees under section 234E has been a matter of great concern.It is highly appreciable that the Government has taken an open mind while considering the problems of e...

  10. 31 Jan 2018
    Hardship arising out of Apex Court’s decision in Goetze (India) Ltd. v. CIT

    Hardship arising out of the Apex Court’s decision in Goetze (India) Ltd. v. CIT (2006) 284 ITR 323 (SC)a) In the case Goetze (India) Ltd. v. CIT (2006) 284 ITR 323 (SC) the assessee filed its return o...

  11. 31 Jan 2018
    ICAI stresses on Need for educating tax payers in right manner

    Till date all government awareness programmes for education of tax payers adopt the stick approach like making them aware of penalties and prosecution under the Income tax Act, 1961.This approach may...

  12. 30 Jan 2018
    Make provisions for comprehensive audit of all filed TDS returns: ICAI

    A major portion of the revenue by way of income-tax is recovered through deduction of tax at source. Thus, in-depth verification of all the TDS returns is necessary. Even though for furnishing the inf...

  13. 30 Jan 2018
    Number of Tax Returns and payment schedule should be curtailed: ICAI

    Even in the e-filing era, the assessees are overburdened with the compliances to be made with regard to filing of returns and payment schedules. An assessee is required to file quarterly returns relat...

  14. 30 Jan 2018
    NSDL should inform reason if PAN application is withheld: ICAI Suggests

    For filing of return, it is mandatory to have PAN. A person applying for PAN has to give his details in a prescribed form & the same will be allotted to him by the Income Tax Department. Earlier, when...

  15. 30 Jan 2018
    Section 143(1)- Increase in scope of Incorrect claim apparent from any information in return

    Section 143(1)- Increase in scope of “Incorrect claim apparent from any information in the return”– sub-clause (iv) may be redrafted to include specific reference to report under section 44ABThe Finan...

  16. 30 Jan 2018
    Clarify on payment of Tax on certain dividends received from domestic companies

    Tax on certain dividends received from domestic companies (Section 115BBDA)In the Finance Act, 2016 new section 115BBDA was introduced to levy tax on certain dividend income received by a resident ind...

  17. 30 Jan 2018
    Special audit -Section 142(2A)- Withdraw Amendment made vide Finance Act, 2013

    Section 142(2A) was amended by Finance Act, 2013 apparently to amplify the scope of special audit i.e. the Assessing Officer now has the power to direct a special audit, having regard to volume of tra...

  18. 30 Jan 2018
    Clarify to prevent erosion of Indian tax base through TP adjustments in hands of Foreign Companies

    Clarification to prevent erosion of Indian tax base through Transfer Pricing adjustments in hands of Foreign CompaniesOverseas AEs may decide either not to charge any consideration; or charge moderate...

  19. 30 Jan 2018
    Remove Restriction on C/F of MAT/AMT credit and claim of FTC

    Section 115JAA(2A) – Restriction on carry forward of MAT/AMT credit and claim of FTC in relation to taxes under dispute – Restriction to be removedIn line with Rule 128(7), the Finance Act 2017 insert...

  20. 30 Jan 2018
    Section 194C- Amend definition of the term ‘work’: ICAI

    As per the existing provisions of the Act, the ‘work’ for the purpose of deduction of tax at source on payment to contractors has been defined to include “manufacturing or supplying a product accordin...


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