| 5/2010 | Explanatory Notes to the Provisions of the Finance (No. 2) Act, 2009 | 03/06/2010 |
| 4/2010 | Section 80-IA(4)(i) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from infrastructure facility - Clarification regarding widening of existing road - Definition of a new infrastructure facility | 18/05/2010 |
| DGBA. CDD. H-7530/15-02-001/2009-10 | Public Provident Fund Scheme, 1968 : Clarification regarding reckoning of the date of deposit and Reiteration of instructions on opening of an account for a minor. | 29/03/2010 |
| 3/2010 | Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities -TDS | 02/03/2010 |
| F. No. 275/192/2009-IT(B) | Section 80CCD of the Income-tax Act, 1961 - Deduction - Contribution to pension scheme of Central Government - Clarification regarding deduction in respect of contribution to pension scheme | 09/02/2010 |
| 2/2010 | Section 115WM of the Income-tax Act, 1961 - Fringe Benefit Tax - Chapter XII-H not to apply after a certain date - Adjustment of 'advance tax in respect of fringe benefits' for assessment year 2010-11 against advance tax | 29/01/2010 |
| 1/2010 | Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries during the financial year 2009-10 | 11/01/2010 |
| 9/2009 | Deduction of tax at source - Payment to non-resident - Clarification regarding remittances of Consular receipts to non-residents | 30/11/2009 |
| 8/2009 | Fees for professional or technical services - Applicability of provisions under section 194J, in the case of transactions by the Third Party Administrators (TPAs) with hospitals etc. | 24/11/2009 |
| 7/2009 | Deemed to accrue or arise in India - Withdrawal of Circulars No. 23, dated 23rd July, 1969, No. 163, dated 29th May, 1975 and No. 786, dated 7th February, 2000 | 22/10/2009 |
| 6/2009 | Deduction of tax at source - Salaries - Clarification regarding deduction of tax at source from payments of second instalment of arrears to Government employees on account of implementation of Sixth Central Pay Commission’s recommendations | 31/08/2009 |
| 5/2009 | PROCEDURE FOR REPRESENTATION BEFORE BIFR AND AAIFR | 02/07/2009 |
| 4/2009 | CBDT ON REMITTANCE TO NON-RESIDENTS UNDER SECTION 195 | 29/06/2009 |
| 3/2009 | New return forms for assessment year 2009-10 - Matters connected thereto | 21/05/2009 |
| 2/2009 | New TDS and TCS payment and information reporting system - Notification No. 858(E), dated 25th March, 2009 published in Official Gazette | 21/05/2009 |
| 1/2009 | Explanatory notes to the provisions of the Finance Act, 2008 | 27/03/2009 |
| 11/2008 | Section 2(15) of the Income-tax Act, 1961 - Charitable purpose - Where industry or trade associations claim both to be charitable institutions as well as mutual organizations and their activities are restricted to contributions from and participation of only their members, these would not fall under the purview of the proviso to section 2(15) owing to the principle of mutuality | 19/12/2008 |
| 10/2008 | Section 40A(3) of the Income-tax Act, 1961 - Business disallowance - Cash payments exceeding prescribed limit - Clarification regarding the meaning of the expression ‘fish or fish products’ used in sub-clause (iii) of clause (f) of rule 6DD of the Income-tax Rules, 1962 | 05/12/2008 |
| DBOD. No. Dir B.C. 66/13.03.00/2008-09 | 7 per cent Savings Bonds, 2002, 6.5 per cent Savings Bonds, 2003 (Non-taxable) & 8 per cent Savings (Taxable) Bonds, 2003 - Collateral facility | 24/10/2008 |
| 9/2008 | Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Income-tax deduction from salaries during the financial year 2008-09 | 29/09/2008 |
| 8/2008 | Section 139 of the Income-tax Act, 1961 - Return of income - Compulsory filing of e-return of income for assessment year 2008-09 - Furnishing of return by representative assessee of non-residents | 22/09/2008 |
| DGBA. CCD No. H-2242/13.4.137/2008-09 | Repayment of 7 per cent Savings Bonds, 2002 | 05/09/2008 |
| DGBA. CDD. No. H - 1311/13.01.299/2008-09 | 8 Per cent Savings (Taxable) Bonds, 2003 - Income-tax Act, 1961 | 05/08/2008 |
| 7/2008 | Order under section 119(1) of the Income-tax Act, 1961 regarding exemption from the TDS provisions under section 197 read in conjunction with section 10(26BBB) of Income-tax Act, 1961 | 01/08/2008 |
| 6/2008 | Section 139 of the Income-tax Act, 1961 - Return of income - New Return Forms for the assessment year 2008-09 and matters connected thereto | 18/07/2008 |
| 5/2008 | Section 139 of the Income-tax Act, 1961 read with rule 125 of the Income-tax Rules, 1962 - Return of income - Mandatory e-payment of taxes | 14/07/2008 |
| F.No. 275/73/2007-IT(B) | Deduction of Tax at source on Service Tax | 30/06/2008 |
| 4/2008 | Section 194-I of the Income-tax Act, 1961 - Deduction of tax at source - Rent - Clarification on deduction of tax at source (TDS) on service tax component on rental income under section 194-I | 28/04/2008 |
| DGBA. GAD. No. H. 10875/42.01.038/2007-08 | Mandatory electronic payment of tax by certain categories of taxpayers with effect from 1-4-2008 | 10/04/2008 |
| 3/2008 | Finance Act, 2007 - Explanatory Notes on provisions relating to Direct Taxes | 12/03/2008 |
| 2/2008 | Section 98 of the Finance (No. 2) Act, 2004 - Securities Transaction tax - Securities Lending/Borrowing Scheme of SEBI | 22/02/2008 |
| 1/2008 | Section 194-I of the Income-tax Act, 1961 - Deduction of tax at source - Rent - Clarification regarding applicability of provisions of section 194-I to payments made by the customers on account of cooling charges to the cold storage owners | 10/01/2008 |
| 9/2007 | Section 115WB of the Income-tax Act, 1961 - Fringe benefits - Explanatory circular on Fringe Benefit Tax arising on allotment or transfer of specified securities or sweat equity shares | 20/12/2007 |
| 8/2007 | Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from salaries during the Financial Year 2007-08 under section 192 | 05/12/2007 |
| 7/2007 | Section 239 of the Income-tax Act, 1961 - Refunds - Procedure for refund of tax deducted at source under section 195 to the person deducting the tax - Supersession of Circular No. 790, dated 20-4-2000 | 23/10/2007 |
| 6/2007 | Section 37(1) of the Income tax Act, 1961 - Business expenditure - Allowability of - Allowability of harvesting and transportation expenses in the case of Co-operative sugar mills | 11/10/2007 |
| DGBA.CDD. No. H-3024/13.01.299/2007-08 | 8% Savings (Taxable) Bonds, 2003 - Income-tax Act, 1961 - TDS | 19/09/2007 |
| 5/2007
| Section 139 of the Income-tax Act, 1961 - Return of Income - New Return Forms for Assessment year 2007-08 - Matters connected thereto | 26/07/2007 |
| 12-D (LVIII-35) | Entertainment allowance paid to employees - Whether it should be aggregated with entertainment expenditure otherwise incurred by company and limits provided in sub-section (2) would be applied to aggregate of such amounts | 19/07/2007 |
| DGBA.GAD.No.H-19/42.01.034/2007-08
| Master Circular - Collection of Direct Taxes - OLTAS
| 02/07/2007 |
| 4/2007 | Section 28(i) of the Income-tax Act, 1961 - Business income - Chargeable as - Distinction between shares held as stock-in-trade and shares held as investments - Tests for such a distinction | 15/06/2007 |
| 3/2007 | Section 115WD/139 of the Income-tax Act, 1961 - Return of Fringe Benefits/Return of income - Acceptance of returns of income/fringe benefits in paper form for assessment year 2007-08 in case of firms liable to audit under section 44AB and companies | 25/05/2007 |
| 2/2007 | Section 203 of the Income-tax Act, 1961 - Deduction of tax at source -Certificate for tax deduction at source - Option to certify TDS certificates by way of Digital Signatures | 21/05/2007 |
| DGBA.CDD. H-15824/15.15.001/2006-07 | Senior Citizens Savings Scheme, 2004 - Clarification in respect of rate of interest in death cases | 30/04/2007 |
| 1/2007 | Taxation Laws (Amendment) Act, 2006 – Explanatory Notes on the Amendments | 27/04/2007 |
| F.No. 142/44/2006 - TPL | Clarification in connection with Income-tax (Third Amendment) Rules, 2007 - Amendment to Forms used as certificates of deduction of tax at source (TDS) and collection of tax at source (TCS) | 25/04/2007 |
| DG-BA.CDD. No. H-12229/13.04.137/2006-07 | Repayment of 8 per cent Relief Bonds, 2002 | 08/02/2007 |
| 14/2006 | Finance Act, 2006 - Explanatory Notes on provisions relating to Direct Taxes | 28/12/2006 |
| DG-BA. CDD. No. H-10024/15.15.001/2006-07
| Clarification regarding NRIs and PIOs as Nominees under Senior Citizens Savings Scheme, 2004 | 22/12/2006 |
| DGBA. CDD. No. H-9741/15.15.001/2006-07
| Clarification regarding Senior Citizens Savings Scheme, 2004 - Payment of interest in case of pre-mature withdrawal | 18/12/2006 |
| 13/2006 | Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Payments to contractors and sub-contractors - Applicability of TDS provisions of section 194C on Contract for Fabrication of Article or Thing as per Specifications given by the Assessee - Contradiction between two Circulars of CBDT - Resolution thereof | 13/12/2006 |
| 12/2006 | New return Form No. 1 for companies for assessment year 2006-07 - Furnishing of return by representative assessees of non-residents | 27/11/2006 |
| 11/2006 | Section 192 of the Income-tax Act, 1961 – Deduction of tax at source – Salaries - Income-tax deduction from salaries during the financial year 2006-07 under section 192 | 16/11/2006 |
| DGBA.CDD.No. H-7667/15.15.001/2006-07 | TDS on interest payable under Senior Citizens Savings Scheme, 2004 - Non-acceptance of Form Nos. 15H and 15G by Banks | 10/11/2006 |
| DGBA.CDD.No.H-7479/15.15.001/2006-07 | Senior Citizens Savings Scheme, 2004 - Frequently Asked Questions (FAQs) | 09/11/2006 |
| 10/2006 | Clarification regarding Filing of Return of Income by the Coffee growers being individuals covered by rule 7B of the Income-tax Rules, 1962 | 16/10/2006 |
| PAN Circular No. 4/2006 | Guidelines for the allotment of PAN to persons residing outside India and Foreign citizen | 11/10/2006 |
| 9/2006 | New Return Forms for assessment year 2006-07 - Matters connected thereto | 10/10/2006 |
| 8/2006 | Clarification regarding the meaning of the expression ‘the produce of animal husbandry’ used in sub-clause (ii) of clause (f) of rule 6DD of the Income-tax Rules, 1962 | 06/10/2006 |
| DGBA.CDD/H-1995/15.15.001/2006-07 | Senior Citizens Savings Scheme, 2004 - Transfer Fee on transfer of account from one deposit office to another | 02/08/2006 |
| 7/2006 | Clarification regarding deduction of interest under section 43B in view of clarificatory amendments to section 43B through the Finance Act, 2006. | 17/07/2006 |
| 6/2006 | Tax deduction at source - Certificate for tax deducted - Issue of TDS certificate in cases of Truck/Goods-carriage Operators | 23/06/2006 |
| F.No. 2/8/2005-NS-II | Senior Citizens Savings Scheme, 2004 - Issues relating to TDS | 23/06/2006 |
| F.No. 2/8/2004/NS-II | Senior Citizens Savings Scheme, 2004 - Issues relating to TDS -Clarification | 06/06/2006 |
| 5/2006 | Clarification regarding deduction under section 80HHC of the Income-tax Act, 1961 | 15/05/2006 |
| 4/2006 | Clarification regarding the meaning of the expression ‘the produce of animal husbandry’ used in sub-clause (ii) of clause (f) of rule 6DD of the Income-tax Rules, 1962 | 29/03/2006 |
| 3/2006 | Explanatory Notes on provisions relating to Direct Taxes (other than Banking Cash Transaction Tax and Fringe Benefit Tax) | 27/02/2006 |
| 2/2006 | Section 80HHC of the Income-tax Act, 1961 - Deductions - Exporters - Amendment of section 80HHC by Taxation Laws (Amendment) Act, 2005 - Imposition of penalty/recovery of taxes | 17/01/2006 |
| 1/2006 | Section 80-IA of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - Clarification regarding effluent treatment and conveyance system - Infrastructure facility under section 80-IA facility under section 80-IA | 12/01/2006 |
| 10/2005 | Definition of "port" as infrastructural facility for the purpose of sections 10(23G) and 80-IA of the Income-tax Act, 1961 | 16/12/2005 |
| 9/2005 | Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2005-06 under section 192 | 30/11/2005 |
| DGBA.CDD.13.01.299/H-6113/2005-06 | Submission of Annual Information Return relating to issue of Bonds for Rs.5 lakh or more under section 285BA of Income-tax Act, 1961 | 22/11/2005 |
| DGBA.GAD.No. H-4141/42.01.001/2005-06 | New Major Head for Accounting “Securities Transaction Tax” | 20/10/2005 |
| 8/2005 | Explanatory Notes on the provisions relating to Fringe Benefit Tax | 29/08/2005 |
| 7/2005 | Furnishing of Annual Information Return under section 285BA of the Income-tax Act, 1961 | 24/08/2005 |
| DGBA. GAD. No. H- 414 /42.01.001/2005-06 | Obligation of Scheduled Banks to furnish information on Banking Cash Transaction Tax (BCTT) | 30/07/2005 |
| DGBA.GAD.No.H-412/42.01.034/2005-06 | Data entry Errors - OLTAS | 30/07/2005 |
| DGBA.GAD.No.382/42.01.034/2005-06 | OLTAS - File Segregation Utility developed by Tax Information Network (TIN) | 26/07/2005 |
| 6/2005 | Provisions relating to banking cash transaction tax | 25/07/2005 |
| DGBA GAD. No. H-297/42.01.001/2005-06 | New Major Head for Accounting "Securities Transaction Tax" | 18/07/2005 |
| F.No. 142/24/2005-TPL | Non-levy of interest/penalty on delayed payment of the first instalment of advance fringe benefit tax | 18/07/2005 |
| 5/2005 | Explanatory Notes on Provisions relating to Direct Taxes | 15/07/2005 |
| DGBA.GAD.No.H-230/42.01.034/2005-06 | Non-acceptance of Fringe Benefit Tax by bank branches | 14/07/2005 |
| DGBA.GAD.No. H-42/42.01.034/2005-06 | Finance Act, 2005 - Changes in Major Head and Challans - OLTAS | 04/07/2005 |
| 4/2005 | Filing of returns of Tax Deduction at Source and Tax Collection at Source on Computer Media for deductions/collections up to 31st March, 2005 | 27/06/2005 |
| T-14018/3/2000-Codes/231 | Operation of Major/Minor heads under Banking Cash Transaction Tax and Fringe Benefit Tax | 24/06/2005 |
| CO.DT.15.15.001/H-10236-10258/2004-05 | Operation of the Senior Citizens Savings Scheme, 2004 (SCSS) | 03/06/2005 |
| 3/2005 | Explanatory Notes on the provisions relating to Banking Cash Transaction Tax | 03/06/2005 |
| CO.DT.15.02.001/H-9844-9866/2004-05 | Clarifications on Public Provident Fund Scheme, 1968 | 25/05/2005 |
| DGBA.GAD.No.H 5723/42.01.037/2004-05 | OLTAS - Uploading of challan data pertaining to previous period (June 1, 2004 to March 31, 2005) | 05/05/2005 |
| DGBA.CO.DT.No. 13.01.299/H./2004-05 | 8% Savings (Taxable) Bonds, 2003 | 25/04/2005 |
| DGBA.GAD.NO.H-5312/42.01.034/2004-05 | Accounting of past data in On-line Tax Accounting System (OLTAS) and Accounting of March Residual | 04/04/2005 |
| 2/2005 | Submission of certificate for claiming deductions under section 80G of the Income-tax Act, 1961 in respect of donation made by an employee to the Prime Minister's National Relief Fund, the Chief Minister's Relief Fund and the Lieutenant Governor's Relief Fund | 12/01/2005 |
| 1/2005 | Certain clarification regarding tax holiday under section 10B of the Income-tax Act to 100% Export Oriented undertaking | 06/01/2005 |
| DGBA.GAD.NO.H-2697 TO 27930/42.01.001/2004-05 | New Minor Head for Accounting 'Education Cess' on Union Taxes under Major Heads '0020' and '0021' | 17/12/2004 |
| DGBA.GAD.No.H-2532-65/42.01.034/2004-05 | Compulsory Quoting of Permanent Account Number (PAN)/Tax Deduction Account Number (TAN) on Challans from 1-1-2005 | 14/12/2004 |
| 6/2004 | Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2004-2005 under section 192 | 06/12/2004 |
| CO.DT.No. 15.15.001/H.3764-86/2004-05 | Operation of the Senior Citizens Savings Scheme, 2004 (SCSS) | 21/10/2004 |
| 5/2004 | Taxation of IT-enabled Business Process Outsourcing Units in India | 28/09/2004 |
| CO.DT.NO. 13.01.298/H.1654 TO 1683/2004-05 | 8% Savings (Taxable) Bond, 2003 - Charitable institution | 12/08/2004 |