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Income Tax Circulars

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 1266 items in 26 pages
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
Circular No. 8/2019 Clarification regarding definition of "Fund Manager" under Section 9A(4)(b) of the Income-tax Act, 1961​10/05/2019
Circular No. 7/2019 Extending the due date for furnishing of report u/s 286(4) of the Income-tax act,1961​08/04/2019
Circular No. 6/2019 Giving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income31/03/2019
F.No. 275/192/2018-IT (B) ​Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 196108/02/2019

News Section

News

27 Oct 20
CBIC: No EVC Facility of Filing GSTR 1 & GSTR 3B for Companies
BP eyes India’s fuel market, wants gas in GST
GST rate cut vital for passenger vehicle industry: Tata Motors
GST: NAA finds Alton Buildtech guilty for not passing ITC benefit to Flat Buyers, No Penalty imposed
NAA finds Alton Buildtech guilty for not passing ITC benefit to Flat Buyers, No Penalty imposed
26 Oct 20
If GST has failed, revert to old tax system: Uddhav Thackeray
UT Dept. directs the Excise and Taxation department to submit a report on Tax Defaulters
GST: Delhi Govt. notifies recent changes in Reverse Charge Mechanism on renting of Motor Vehicles
Govt. issues directions for Interest Waiver: Scheme for grant of ex-gratia payment
GST fraud: Govt cracks down on over 100 fake firms for illegally claiming returns
25 Oct 20
GST Officials Arrest Person for Trading Fake Invoice, Generating ITC Worth Rs 52.19 Crore
CBDT extends due date of furnishing of Income Tax Returns and Audit Reports
CBIC withdraws EVC facility extended to companies for filing GSTR-1 and GSTR-3B
24 Oct 20
Income Tax (23rd Amendment) Rules, 2020: CBDT amends manner of Investment in Provident Fund under Rule 67
Grant of GST Registration only after Physical Verification of Business place if Aadhaar Authentication isn’t done: Delhi Govt.
CBIC extends due dates for GST Annual Return (GSTR-9) and Reconciliation Statement ( GSTR-9C) for 2018-19
20 Oct 20
New Deductions for Interest on Electric Vehicle & Affordable Housing Loans in FY 2019-20
New Changes in GST RFD 01 Form Announced by Delhi Govt Officials
GST: Activity of bodybuilding on Truck Chassis is a Supply of Service, rules AAR
12% GST applicable on Composite Supply of Works Contract for Construction, Erection, Commissioning, or installation of original works pertaining to Metro, says AAR
Extend due date GSTR-9/9C filing: Bombay High Court asks How Govt. intends to resolve it for the public good
19 Oct 20
Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT
Taxpayers advised to claim newly inserted Deductions under Income Tax Return filing 2019-20
Raise GST borrowing to Rs 1.83 trillion, Kerala CM writes to FM Sitharaman
18 Oct 20
Search Operation Started in Delhi, NCR & Haryana by CBDT Officials
FM in letter urges Opposition states to accept Centre’s GST plan
Delhi Government appoints class of GST Officers
17 Oct 20
Govt. notifies GST Exemption on Satellite launch services to encourage domestic launch
GST Evasion: Delhi Court refuses to grant Bail to alleged Kingpin of operating various fake and non-existent firms
12% GST on Works Contract Service received from Contractors in developing residential Housing Project: AAR
CBIC extends the time limit for furnishing the details of outward supplies in FORM GSTR-1
16 Oct 20
GST: Rajasthan HC grants bail to persons accused of wrongful availment of ITC by creating fake firms
No disallowance of non-deduction of TDS for expenses incurred on trade offers provided to distributors: ITAT grants relief to Nokia
Finance Ministry opens Special Window to States for meeting the GST Compensation Cess shortfall
Private Hospitals Demand to Reduce GST Rate of COVID-19 Testing Kit
Council of Income Tax Gazetted Officers Association to Enhance the Debate
15 Oct 20
All About LTC (Leave Travel Concession) Cash Voucher Scheme.
GST: Center Allows 20 States to Borrow Money & Other May Discuss Anytime
GST deadlines coming up: Why October 2020 is significant for mandating crucial GST Compliances?
Explained | Why GST Council cant arrive at a consensus on compensation issue
No TDS on Rent If Accommodation Services were taken on Casual Basis: ITAT
14 Oct 20
J&K Makes Record of Highest GST Revenue Collection in Sep 2020
States willing to borrow need not wait for GST Council decision, says govt official
Aftermath of Monday’s meeting
Modi govt allows 20 states to borrow even as shortfall issue stays unresolved at GST Council
GST Compensation Shortfall: Twenty States allowed to mobilize Rs.68,825 cr
13 Oct 20
18% GST Applicable on Rent of E-bikes & Bicycles without an Operator
GST Council still divided on States’ compensation
Central Govt. announces LTC cash voucher scheme to stimulate consumer spending to boost economy during COVID-19
Customs Officers will now be empowered to amend any document to conduct Faceless Assessment of Bills of Entry: CBIC
Key takeaways from the GST Council meet on October 12

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
30 Oct 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of September 2020
30 Oct 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of September 2020
31 Oct 20 Filing of GSTR-1 for the quarter Jul-Sep, 2020
31 Oct 20 Quarterly statement of TDS deposited for the quarter ending September 30, 2020
07 Nov 20 Payment of TDS of October 2020 (For Govt deductors paying through challan)
10 Nov 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of October 2020
10 Nov 20 Statement by e-commerce operator with tax (GSTR-8) for the month October 2020
11 Nov 20 Filing of GSTR-1 for the month of Oct, 2020
13 Nov 20 Filing of GSTR-6 for input service distributor for the month of Oct 2020
14 Nov 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of September, 2020.
14 Nov 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of September, 2020
15 Nov 20 P.F Payment for the month of October 2020
15 Nov 20 ESIC Payments for the month of October 2020
15 Nov 20 furnishing of Form 24G by an office of Government where TDS for m/o Oct 20 has been paid without production of a challan
15 Nov 20 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2020
20 Nov 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Oct 2020
20 Nov 20 GST Return for NRI OIDAR service provider for the month of Oct 2020 (GSTR 5A)
30 Nov 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of October 20
30 Nov 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of October 2020
07 Dec 20 Payment of TDS of November 2020 (For Govt deductors paying through challan)
10 Dec 20 Statement by e-commerce operator with tax (GSTR-8) for the month November 2020
10 Dec 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of November 2020
11 Dec 20 Filing of GSTR-1 for the month of Nov, 2020
13 Dec 20 Filing of GSTR-6 for input service distributor for the month of November 2020
15 Dec 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of October, 2020.
15 Dec 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of October, 2020
15 Dec 20 P.F Payment for the month of November 2020
15 Dec 20 ESIC Payments for the month of November 2020
15 Dec 20 furnishing of Form 24G by an office of Government where TDS for m/o Nov 20 has been paid without production of a challan
20 Dec 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Nov 2020
20 Dec 20 GST Return for NRI OIDAR service provider for the month of November 2020 (GSTR 5A)
30 Dec 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of November 2020
30 Dec 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of November 20
07 Jan 21 Payment of TDS of December 2020 (For Govt deductors paying through challan)
10 Jan 21 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of December 2020
10 Jan 21 Statement by e-commerce operator with tax (GSTR-8) for the month December 2020
11 Jan 21 Filing of GSTR-1 for the month of Dec, 2020
13 Jan 21 Filing of GSTR-6 for input service distributor for the month of December 2020
14 Jan 21 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2020.
15 Jan 21 P.F Payment for the month of December 2020
15 Jan 21 ESIC Payments for the month of december 2020
15 Jan 21 furnishing of Form 24G by an office of Government where TDS for m/o Dec 20 has been paid without production of a challan
15 Jan 21 Submission of Forms No. 15G, 15H, 27C for the quarter ending 31st December 2020
18 Jan 21 Filing of CMP-08 for the quarter Oct-Dec 2020
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)
Readmore...

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