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Income Tax Circulars

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 1270 items in 26 pages
Circular No. 21/202004/12/2020
Circular No. 20/202003/12/2020
Circular No. 19/202003/11/2020
Circular No.18/202028/10/2020
Guidelines under section 194-O(4) and section 206C(1-I) of the Income-tax Act, 196129/09/2020
Circular No.16/2020:Imposition of charge on the prescribed electronic modes under section 269SU of the Income-tax Act, 196130/08/2020
Circular No. 15/2020 : ?Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 196122/07/2020
Circular No. 14/2020 : Clarification in relation to notification issued under clause (v) of proviso to section 194N of the Income-tax Act, 1961 (the Act) prior to its amendment by Finance Act, 2020 (FA, 2020)20/07/2020
Circular No. 13/2020 : One-time relaxation for Verification of tax-returns for the Assessment years 2015-16, 2016-17, 2017-18, ??2018-19 and 2019-20 which are pending due to non-filing of ITR-V form and processing of such returns13/07/2020
Circular No. 12/2020 ​Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 196120/05/2020
Cirular No. 11/2020 Clarification in respect of residency under section 6 of the Income-tax Act,196108/05/2020
Circular No. 9/2020 Corrigendum to Circular No. 9/2020 regarding Further clarification on provisions of the Direct Tax Vivad se Vishwas Act, 202027/04/2020
Circular No. 10/2020 ​Order under section 119 of the Income-tax Act, 1961 regarding reporting requirement under clause 30C and clause 44 of the Form 3CD24/04/2020
Circular No. 9/2020 Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020​22/04/2020
Circular No. 8/2020 Clarification regarding short deduction of TDS/TCS due to increase in rates of surcharge by Finance (No. 2) Act, 201913/04/2020
Circular No. C1/2020 ​Clarification in respect of option under section 115BAC of the Income-tax Act, 196113/04/2020
Circular No. 4/2020 ​Income-Tax Deduction from Salaries during the Financial Year 2019-2020 under Section 192 of the Income-Tax Act, 1961 - regarding.05/03/2020
Circular No. 7/2020 ​Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 -reg.04/03/2020
Circular No. 6/2020 Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y 2016-17, 2017-18, and 2018-19 and Form No.9A and Form No. 10.-Reg.19/02/2020
Circular No. 4/2020 Income-tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 196116/01/2020
Circular No. 3/2020 Circular No. 3/202003/01/2020
Circular No. 2/2020 Circular No. 2/202003/01/2020
Circular No. 1/2020 ​Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Extension of Timeline03/01/2020
Circular No. 32/2019 ​Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 196130/12/2019
Circular No. 31/2019 Waiver of Interest for TDS deducted under section 194M​19/12/2019
Circular No. 30/2019 Circular No. 30/201917/12/2019
Circular No. 29/2019 Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance02/10/2019
Circular No. 28/2019 ​Clarification on delay in filing of Form No. 1OB for AY 2016-17 and AY 2017-18 -Board's order under section 119(2) of the Income-tax Act, 1961 - reg27/09/2019
Circular No. 27/2019 Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-2026/09/2019
Circular No. 26/2019 Clarifications in respect of filling-up of return forms for the Assessment Year 2019-2026/09/2019
F.No. 279/Misc./M-93/2018-ITJ(Pt.) ​Special Order of Board u/s 268A in cases involving bogus LTCG through penny stocks16/09/2019
Circular No. 25/2019 Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure09/09/2019
Circular No. 24/2019 Procedure for identification and processing of cases for prosecution under Direct Tax Laws09/09/2019
Circular No. 23/2019 ​Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg​06/09/2019
Circular No. 22/2019 ​Consolidated circular for assessment of Startups - reg.30/08/2019
Circular No. 21/2019 ​Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-2027/08/2019
Circular No. 20/2019 ​Clarification regarding treatment of Farm-in expenditure incurred by the Oil Exploration and Production(E&P) Companies - reg.19/08/2019
Circular No. 19/2019 Generation / Allotment / Quoting of Document Identification Number in Notice / Order / Summons / letter / correspondence issued by the Income-tax Department14/08/2019
Circular No. 18/2019 ​Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-2008/08/2019
Circular No. 17/2019 Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation08/08/2019
Circular No. 16/2019 Circular No. 16/201907/08/2019
F No. 370149/230/2017-TPL Task Force for drafting a New Direct Tax Legislation-Extension of time for submitting final report02/08/2019
Circular No. 15/2019 Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Disclosure Scheme, 2016 read with section 119 of the Income-tax Act, 1961-reg.12/07/2019
Circular No. 14/2019 Clarification regarding taxability of income earned by a non-resident investor from off-shore investments routed through an Alternate Investment Fund03/07/2019
Circular No. 13/2019 Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service24/06/2019
Circular No. 12/2019 Assessment of Firms'- some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg.​19/06/2019
Circular No. 11/2019 Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18-reg.​19/06/2019
F No 370149/230/2017- Part (3) ​Task Force for drafting a New Direct Tax Legislation-Extension of term27/05/2019
Circular No. 10/2019 Condonation of delay in filing of Form no. 10B for years prior to AY 2018-19​22/05/2019
Circular No. 9/2019 ​Order under section 119 of the Income-tax Act, 1961​14/05/2019

News Section

News

15 Jan 21
5% GST on Supply and Manufacturing of Urine Collection Bags: AAR
Eligibility for IGST Refunds when applicant avails Duty Exemption but opt to pay IGST on Import under Advance Authorization: AAR
18% GST on Non-Woven Bags manufactured through Non-Woven fabric: AAR
CBIC bars Tax Officers from attending any Webinars organised by non Govt entities
18% GST on Mosquito Repellent ‘Aayudh-Mosx’: AAR
14 Jan 21
No Relief for Taxpayers and Professionals: Gujarat High Court rejects petition seeking extension of Due date for Tax Audit Reports & Income Tax Returns
12% GST on Supply of a Zinc Ethylenediamine Tetra Acetic Acid, Iron Ethylenediamine Tetra Acetic Acid: AAR
CBDT notifies directions for giving effect to Faceless Penalty Scheme 2021
GST applicable on providing Education for Degree Courses to Students for which degrees are Awarded by Gujarat University: AAR
13 Jan 21
CBDT launches E-Portal for filing complaints regarding Tax Evasion/Benami Properties/Foreign Undisclosed Assets
Benefit of reduced GST rate not available on Manufacture, Supply of marine pressure tight cables and Marine non-pressure tight cables: AAR
No GST exemption on Services of providing Para-medical Administrative, Technical, other Staff on Outsource basis: AAR
12% GST on Finished Zipper, Zip Roll, and Slider from October 2019 onwards: AAR
8% GST on Manufacturing and Supplying ‘Seat Adjuster’: AAR
12 Jan 21
No further Extension for due dates of Tax Audit Reports: CBDT passes detailed order
Delhi Govt. notifies Schema for E-Invoices under GST
Budget 2021 to go paperless due to COVID-19, significant break in tradition since Independence
Power to attach Bank Account can be used in limited circumstances: Delhi High Court quashes GST Authority’s order
No further Extension for due dates of Tax Audit Reports: CBDT passes detailed order
09 Jan 21
Overall shortfall in GST collection Rs 1.44 lakh crore for Centre this fiscal: SBI report
Tax dept says Swiggy, Instakart evaded GST
The Patiala House Court refused to grant bail to a person accused of claiming bogus ITC to the tune of Rs.5.98 Crores
Supreme Court admits plea challenging Gujarat HC’s decision quashing IGST on Ocean Freights under Reverse Charge Mechanism
NAA finds Dev Snacks Cheriyela guilty of wrongly charging 5% GST on unregistered brand, no penalty imposed
08 Jan 21
Fake GST ITC Fraud: I-T Starts Searches at Zee & L&T Offices
UP Increased 25% GST Revenue Collection in December 2020
Telangana: Two industrialists arrested in Rs 67-crore GST fraud
Allahabad High Court grants Anticipatory Bail to person alleged of GST Evasion to tune of Rs.100 Cr
GST: Delhi govt. relaxes Restriction on E-way Bill Issuance till 21st November 2019
06 Jan 21
llahabad High Court allows inquiry by GST Authorities collaterally with the Proceedings
GST: Patiala House Court refuses to grant Bail to person accused of Fraudulently availing ITC to tune of Rs.7 Cr
Due date for filing GST Returns for period between October, December is January 13, clarifies govt
GST collections: Is Rs 1.15 lakh crore a reason to celebrate?
05 Jan 21
Myth Vs Fact! GST Rule 86B for 1% Payment of Cash Tax Liability
GST Evasion: CGST Delhi West Commissionerate arrests one for duty evasion of around Rs 831.72 cr
GST tax credit probe: I-T conducts surveys at Zee and L&T offices
Madras HC disallows Deduction for clearing off mortgage created by Assessee prior to Transfer of Land
3 reasons why GST collections hit record high in December 2020
04 Jan 21
GST authority in Delhi nabs one for Rs 831 crore tax evasion
Government crackdown on 7,000 GST evaders, 185 arrested
03 Jan 21
GST officers arrest one person for duty evasion of around Rs 831.72 crore
Financial Deadlines in 2021: Know about 16 Important Last Dates, Extension details
GST E-Invoice System completed 3 months; Enabled more than 37000 Taxpayers to Generate more than 1680 Lakh IRNs
02 Jan 21
CBIC enables Form GSTR-9C Offline Utility for the FY 19-2020 on GST Portal
Are you aware of 6 Crucial changes in GST Rules applicable from January 1st, 2021?
GST Collections Hit Record High Of Over Rs 1.15 Lakh Crore In December 2020: Finance Ministry
12% High GST Revenue Collection in Dec 2020 from Dec 2019
31 Dec 20
Maharashtra businessman held in Rs 185 crore GST scam probe
Income Tax Department conducts searches in Delhi
Finance Ministry extends deadline for making a declaration under Vivad Se Vishwas Scheme
BREAKING CBIC extends deadline for filing GST Annual Returns

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
20 Jan 21 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Dec 2020
20 Jan 21 GST Return for NRI OIDAR service provider for the month of Dec 2020 (GSTR 5A)
30 Jan 21 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of December 2020
30 Jan 21 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of December 20
31 Jan 21 Filing of GSTR-1 for the quarter Oct-Dec,2020
31 Jan 21 Quarterly statement of TDS deposited for the quarter ending December 31, 2020
07 Feb 21 Payment of TDS of January 2021 (For Govt deductors paying through challan)
10 Feb 21 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of January 2021
10 Feb 21 Statement by e-commerce operator with tax (GSTR-8) for the month January 2021
11 Feb 21 Filing of GSTR-1 for the month of Jan. 2021
13 Feb 21 Filing of GSTR-6 for input service distributor for the month of Jan. 2021
13 Feb 21 Filing of GSTR-6 for input service distributor for the month of Feb 2021
14 Feb 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2020.
14 Feb 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of December, 2020
15 Feb 21 P.F Payment for the month of January 2021
15 Feb 21 ESIC Payments for the month of January 2021
15 Feb 21 furnishing of Form 24G by an office of Government where TDS for m/o Jan 2021 has been paid without production of a challan
15 Feb 21 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2020
20 Feb 21 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Jan 2021
20 Feb 21 GST Return for NRI OIDAR service provider for the month of Jan 2021 (GSTR 5A)
28 Feb 21 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of January 2021
28 Feb 21 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of January 21
07 Mar 21 Payment of TDS of February 2021 (For Govt deductors paying through challan)
10 Mar 21 Statement by e-commerce operator with tax (GSTR-8) for the month February 2021
10 Mar 21 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of February 2021
11 Mar 21 Filing of GSTR-1 for the month of Feb 2021
15 Mar 21 P.F Payment for the month of February 2021
15 Mar 21 ESIC Payments for the month of February 2021
15 Mar 21 furnishing of Form 24G by an office of Government where TDS for m/o Feb 2021 has been paid without production of a challan
15 Mar 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of January, 2021
15 Mar 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of January, 2021
20 Mar 21 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Feb, 2021
20 Mar 21 GST Return for NRI OIDAR service provider for the month of February 2021 (GSTR 5A)
30 Mar 21 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of February 2021
30 Mar 21 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of February 2021
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Blog News

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