CIRCULAR NO.11 Circular .11 of 2020 F. No. 370142/18/2020-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi, May 8, 2020 Clarification in respect of residency under section 6 of the Income-tax Act, 1961Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating todetermination of residency of a person. The…...
CIRCULAR NO.10
CIRCULAR NO.10 Circular No.10/2020 F. No. 37014219/20 18-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct TaxesTPL Division New Delhi, dated 24th April, 2020 Order under section 119 of the Income-tax Act, 1961 Section 44AB of the Income-tax Act, 1961 ('the Act') read with rule 6G of theIncome-tax Rules, 1962 ('the Rules') requires specified…...
Clarification in respect of option under section 115BAC of the Income-tax Act, 1961
Circular C1 of 2020 F. No. 370142/13/2020-TPLGovernment of IndiaMinistry of FinanceDepartment of RcvenueCentral Board of Direct Taxes New Delhi , April 13 ,2020 Clarification in respect of option under section IISBAC of the Income-tax Act, 1961 Section IISBAC of the Income-tax Act, 1961 (the Act), inserted by the Finance Act, 2020 wef the assessment year…...
Clarification regarding short deduction of TDS/TCS due to increase in rates of surcharge by Finance (No. 2) Act, 2019
Circular No. 8/2020 F. No. 370133/S/2020-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes(TPL Division) Room No. 147B-II, North Block, New DelhiDated 131h April, 2020 Subject: Clarification regarding short deduction ofTDSITCS due to increase in rates of surcharge by Finance (No.2) Act, 20l9-reg. The Finance (No.2) Bill,20 19 was tablcd in Lok Sabha…...