COPY OF FINANCE BILL, 2013 AS PASSED BY LOK SABHA ON 30-4-2013
[01-05-2013] LETTER F.NO. 1(164)/DIT(R)/DEMAND MANAGEMENT/DOMS/
DEMAND MANAGEMENT AND ARREAR DEMAND RECOVERY - COMBINATION OF MEASURES SPECIFIED TO ACHIEVE STIFF TARGETS OF ARREAR DEMAND RECOVERY
[29-04-2013] CIRCULAR NO. 4/2013 [F.NO.275/34/2011-IT(B)]
SECTION 203 OF THE INCOME-TAX ACT, 1961, READ WITH RULE 31 OF THE INCOME-TAX RULES, 1962 - DEDUCTION AT SOURCE - CERTIFICATE FOR TAX DEDUCTED - ISSUANCE OF CERTIFICATE FOR TAX DEDUCTED AT SOURCE IN FORM NO.16
[17-04-2013] LETTER [F.NO. 225/65/2013/ITA-II]
COMPILATION OF QUALITY SCRUTINY ASSESSMENT CASES COMPLETED DURING FINANCIAL YEAR 2012-13
[11-04-2013] CIRCULAR NO. 3/2013 [F NO. 500/139/2012]
SECTION 92C OF THE INCOME-TAX ACT, 1961 - TRANSFER PRICING - COMPUTATION OF ARM’S LENGTH PRICE - CLARIFICATIONS ON FUNCTIONAL PROFILE OF DEVELOPMENT CENTRES ENGAGED IN CONTRACT R&D SERVICES WITH INSIGNIFICANT RISK - CONDITIONS RELEVANT TO IDENTIFY SUCH DEVELOPMENT CENTRES
[26-03-2013] CIRCULAR NO. 2/2013 [F. NO. 500/139/2012]
SECTION 92C OF THE INCOME-TAX ACT, 1961, READ WITH RULE 10B OF THE INCOME-TAX RULES, 1962 - TRANSFER PRICING - COMPUTATION OF ARM'S LENGTH PRICE - APPLICATION OF PROFIT SPLIT METHOD
[26-03-2013] LETTER [D.O.F. NO.500/306/2009-FTD-I (PT.)]
CBDT CHAIRPERSON'S SPECIFIC DIRECTIONS ON EXCHANGE OF INFORMATION UNDER DTAAs/TIEAs/MULTILATERAL CONVENTION AS PER GUIDELINES PROVIDED IN THE MANUAL ON EXCHANGE OF INFORMATION
[21-03-2013] LETTER [F.NO.DIT(S)-III/CPC/2012-13/ DEMAND MANAGE
SECTION 245 OF THE INCOME-TAX ACT, 1961 - REFUNDS - SET OFF OF REFUNDS AGAINST TAX REMAINING PAYABLE - DIRECTIONS OF HON'BLE DELHI HIGH COURT IN THE WRIT PETITION (CIVIL) NOS. 2659 & 5443 OF 2012 - ORDER DATED 14-03-2013*
[21-03-2013] CIRCULAR DGBA.GAD.NO.H - 5353/42.01.029/2012-13
SCHEME FOR COLLECTION OF DUES OF (i) CBDT (ii) CBE&C (iii) DEPARTMENTALISED MINISTRIES ACCOUNT - REPORTING AND ACCOUNTING OF MARCH TRANSACTIONS - SPECIAL ARRANGEMENTS FOR FINANCIAL YEAR 2012-13
[14-03-2013] ORDER [F. NO. 225/45/2013/ITA.II]
SECTION 119 OF THE INCOME TAX ACT, 1961 - INCOME TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES - ORDER FOR FACILITATING FILING OF IT RETURNS BY TAX PAYERS FOR F.Y. 2012-13 ON 30th & 31st MARCH, 2013
[13-03-2013] PRESS RELEASE
FINANCE MINISTRY'S CLARIFICATION ON TAX RESIDENCY CERTIFICATE (TRC)
[01-03-2013] CIRCULAR DBOD.NO.IBD.BC.81/23.67.001/2012-13
RBI MODIFIES GOLD DEPOSIT SCHEME GUIDELINES TO BE COMPLIED BY BANKS FOR DEALING IN GOLD
[14-02-2013] LETTER NO. DGIT(L&R)/FM MEETING/2012-13
FINMIN INITIATIVE FOR PROPER DRAFTING OF ‘SUBSTANTIAL QUESTION OF LAW’ IN PROPOSALS TO FILE SLP
[11-02-2013] PRESS RELEASE
PROTOCOL AMENDING THE CONVENTION AND THE PROTOCOL BETWEEN THE REPUBLIC OF INDIA AND THE KINGDOM OF SWEDEN SIGNED
[08-02-2013] LETTER NO. DGIT (L&R)/SOP FOR SLP/2012-13/04
SECTION 261 OF THE INCOME-TAX ACT, 1961 - SUPREME COURT - APPEALS TO - DELAY IN FILING OF SLP IN SUPREME COURT - FIXING OF RESPONSIBILITY
[04-02-2013] LETTER [F.NO.DIT(S)-III/CPC/2012-13/DEMAND MANAGEM
ACTION TO BE TAKEN ON E-FILED ITRS OF A.Y. 2012-13 PENDING FOR PROCESSING AT CPC HAVING REFUND GREATER THAN OR EQUAL TO RS. 10 LAKHS
[30-01-2013] OFFICE MEMORANDUM [F.NO. C. 14014/2/2013-VIG]
INSTRUCTION REGARDING PREVENTIVE VIGILANCE TO REITERATE GOVERNMENT'S RESOLUTION TO PROVIDE A TAX ADMINISTRATION THAT IS FREE OF CORRUPTION, BIAS OR FAVOURITISM
[22-01-2013] NOTE
ITAT'S NOTE ON DEPARTMENT'S GENERAL GRIEVANCES IN THE MATTER OF REPRESENTATION AND ADJUDICATION OF CASES FIXED BEFORE EACH BENCH OF ITAT DELHI
[21-01-2013] PRESS RELEASE
HEADS OF THE REVENUE OF BRICS COUNTRIES IDENTIFIES SEVEN AREAS OF TAX POLICY AND TAX ADMINISTRATION FOR EXTENDING THEIR MUTUAL COOPERATION; JOINT COMMUNIQUE ISSUED AFTER TWO DAY MEETING OF THE HEADS OF REVENUE OF BRICS COUNTRIES
[18-01-2013] CIRCULAR NO. 1/2013 [F. NO. 178/84/2012-ITA.I]
SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 - FREE TRADE ZONE - DIRECT TAX BENEFITS - CLARIFICATION ON ISSUES RELATING TO EXPORT OF COMPUTER SOFTWARE
[17-01-2013] PRESS RELEASE
CLARIFICATION REGARDING ISSUES RELATING TO EXPORT OF COMPUTER SOFTWARE- DIRECT TAX INCENTIVES
[17-01-2013] PRESS RELEASE
STATEMENT OF THE FINANCE MINISTER ON GAAR
[14-01-2013] FINAL REPORT
FINAL REPORT OF THE EXPERT COMMITTEE ON GENERAL ANTI AVOIDANCE RULES (GAAR) IN INCOME-TAX ACT, 1961
[14-01-2013] ITAT's practice note
Section 255 of the Income-tax Act, 1961 - Appellate Tribunal - Procedure of - Practice note for hearing appeals & Applications fixed before ITAT Allahabad Bench, Allahabad
[01-01-2013] 10/2012
Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period
[31-12-2012] Circular no. F.1-AD (E-BENCH)/AT/2012
Section 255 of the Income-Tax Act, 1961 - Procedure of appellate tribunal - Practice note for hearing appeals & applications fixed before ITAT nagpur E-Bench
[09-11-2012] 9/2012
Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Payments to contractors & sub-contractors - Deduction of tax at source on payment of gas transportation
[17-10-2012] 8/2012
Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries under section 192 during the financial year 2012-13
[05-10-2012] 7/2012
Section 194LC of the Income-tax Act, 1961 - Income by way of Interest from Indian Company - Approval of loan agreements/long term infrastructure bonds and rate of interest
[21-09-2012] 6/2012
Section 139 of the Income tax act, 1961 - Return of income - Relaxation from compulsory e-filing of return of income for assessment year 2012-13 for representative assessees of non-residents
[03-08-2012] 5/2012
Section 37(1) of the Income tax act, 1961 - Business expenditure - Allowability of - Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical
[01-08-2012] 4/2012
Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile disputed arrear demand
[20-06-2012] 3/2012
Supplementary Memorandum Explaining the Official Amendments Moved in the Finance Bill, 2012 as Reflected in the Finance Act, 2012
[12-06-2012] DGBA. CDD. No. H-7815/15.01.001/2011-12
Special Deposit Scheme (SDS), 1975 - Revision of Rate of Interest
[06-06-2012] 2/2012
Finance Act, 2011 - Explanatory notes to the provisions of the Finance Act, 2011
[22-05-2012] 1/2012
Section 203 of the income-tax Act, 1961 - deduction of tax at source - Certificate for tax deducted - Issuance of TDS Certificates In Form No. 16A downloaded from TIN website
[09-04-2012] DGBA.CDD. NO. H- 6506/15.02.001/2011-12
Small Savings Schemes - Public Provident Fund Scheme, 1968 (PPF, 1968) and Senior Citizens Savings Scheme, 2004 (SCSS, 2004) - Revision of interest rates
[03-04-2012] DGBA.CDD. NO.H- 4836 /15.02.001/2011-12
Clarification on Regulation of Interest Rates for Small Savings Schemes
[20-01-2012] 8/2011
Section 194A of Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities - Tax deduction at source on the deposits in banks in the name of the Registrar
[14-10-2011] 7/2011
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
[27-09-2011] 6/2011
Section 200A of the Income-tax Act, 1961 - Deduction of tax at source - Processing of statement of tax deducted at source
[24-08-2011] 5/2011
Section 192 of the Income-tax Act - Deduction of tax at Source - Salary - Instructions for income-tax deduction From salaries during the Financial Year 2011-2012 under Section 192
[16-08-2011] CBDT's FAQs
Exemption From Filing of Income-tax return : CBDT's FAQs
[21-07-2011] 4/2011
Section 281 of the Income-tax act, 1961 - Certain transfers to be void - Guidelines for prior permission under section 281 to create a charge on the assets of business
[19-07-2011] Circular No. DGBA.CDD NO. H – 9022/13.01.299/2011-
Master circular on nomination facility in relief / savings bonds
[01-07-2011] Circular No. DGBA.CDD NO. H – 9020/13.01.299/2011-
Master Circular on Appointment & delisting of brokers and payment of brokerage on relief/Savings bonds
[01-07-2011] Circular No. DGBA.GAD.NO.H.2 /42.01.034/2011-12
Master Circular – Collection of Direct taxes- OLTAS
[01-07-2011] DGBA. CDD. NO. H- 8842/15-02-001/2010-11
RBI'S clarification on payment of interest in respect of PPF (HUF) Accounts under Public Provident fund (PPF) Scheme, 1968
[17-06-2011] DGBA. CDD. NO. H-8545/15.15.001/2010-11
Non-Implementation of Senior Citizens Savings Scheme-2004 (SCSS) by certain banks on deposit by army personnel
[09-06-2011] 3/2011
Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities
[13-05-2011]