| List of CBDT Income Tax Circulars 2015 (No./ Date/ Particulars) |
CBDT Income Tax Circular 25/2015 dt. 31/12/2015:Penalty u/s 271(1)(c) for adjustments (additions/ disallowances) made under normal provisions of the Income-tax Act, 1961, whereas tax levied under MAT provisions u/s 115JB/115JC, for cases prior to AY 2016-17.
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CBDT Income Tax Circular 24/2015 dt. 31/12/2015: CBDT directions on Recording of satisfaction note u/s 158BD/153C.
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CBDT Income Tax Circular 23/2015 dt. 28/12/2015: No TDS u/s 194A in respect of interest on fixed deposits which are made under directions of the Courts, until the matter is decided.
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CBDT Income Tax Circular 22/2015 dt. 17/12/2015: Allowability of employer’s contribution to funds for the welfare of employees in terms of section 43B(b) of the Income-tax Act, i.e. if such dues are deposited before due date for filing ITR, the same are allowable.
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CBDT Income Tax Circular 21/2015 dt. 10/12/2015: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court, as a measures for reducing litigation.
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CBDT Income Tax Circular 20/2015 dt. 02/12/2015: CBDT circular on Salary TDS during the financial year 2015-16 along with explanation on certain related provisions of the IT Act/ Rules. Read More…
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CBDT Income Tax Circular 19/2015 dt. 27/11/2015: Explanatory Notes to the Provisions of the Finance Act, 2015 making amendments in the Income Tax law.
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CBDT Income Tax Circular 18/2015 dt. 02/11/2015: CBDT clarification regarding Interest Income and relatable Expenses of Non SLR securities held by Banks.
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CBDT Income Tax Circular 17/2015 dt. 06/10/2015: CBDT clarification on method of measurement of distance of Agriculture Land from Municipal limits u/s 2(14)(iii)(b) for the period prior to Assessment year 2014-15.
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CBDT Income Tax Circular 16/2015 dt. 06/10/2015: CBDT clarification on Non-applicability of IT Rule 9A in the case of Abandoned Feature Films.
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CBDT Income Tax Circular 15/2015 dt. 03/09/2015: CBDT clarifications by way of 27 FAQs on Tax Compliance under Chapter VI of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in respect of the Undisclosed Foreign Income and Assets.
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CBDT Income Tax Circular 14/2015 dt. 17/08/2015: CBDT clarification on certain issues relating to grant of approval and claim of exemption u/s 10(23C)(vi) of the Income-tax Act, 1961 in the case of any University or Other Educational Institutions.
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CBDT Income Tax Circular 13/2015 dt. 06/07/2015: CBDT clarifications by way of 32 FAQs on Tax Compliance under Chapter VI of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in respect of the Undisclosed Foreign Income and Assets.
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CBDT Income Tax Circular 12/2015 dt. 02/07/2015: Explanatory notes on provisions relating to tax compliance for undisclosed foreign income and assets as provided in chapter VI of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
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CBDT Income Tax Circular 11/2015 dt. 11/06/2015: CBDTOrder u/s 10(2)(b) of the Wealth Tax Act.
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CBDT Income Tax Circular 10/2015 dt. 10/06/2015: CBDT clarifications on Rollback Provisions of Advance Pricing Agreement (APA) Scheme.
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CBDT Income Tax Circular 9/2015 dt. 09/06/2015: CBDT’s comprehensive guidelines on conditions/ procedure for condonation of delay in filing refund claim and claim of carry forward of losses and setoff thereof under section 119(2)(b)
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CBDT Income Tax Circular 8/2015 dt. 14/05/2015: CBDT prescribes the procedure for response to arrear demand by taxpayer and verification and correction of demand by AOs.
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CBDT Income Tax Circular 7/2015 dt. 23/04/2015: Exemption from TDS requirement in the case of payments made to corporations whose income is exempted under Section 10(26BBB), in view of the fact that their income is anyways exempt from Income Tax and also that they have no statutory obligation to file their ITR u/s 139.
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CBDT Income Tax Circular 6/2015 dt. 09/04/2015: CBDT clarifies that there will be no capital gains in respect of units of Mutual Funds under the Fixed Maturity Plans on extension/ rollover of their term under SEBI Regulations, i.e. rollover of fixed maturity plans not to be treated as ‘Transfer’ u/s 2(47).
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CBDT Income Tax Circular 5/2015 dt. 09/04/2015: CBDT decides to not charge interest u/s 17B of the Wealth-tax Act, 1957 on self-assessment tax paid before the due date of filing of return of net wealth.
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CBDT Income Tax Circular 4/2015 dt. 26/03/2015: CBDT has clarified that the dividends declared and paid by a foreign company outside India in respect of shares which derive their value substantially from assets situated in India would not be deemed to be income accruing or arising in India by virtue of the provisions of Explanation 5 to section 9(1)(i).
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CBDT Income Tax Circular 3/2015 dt. 12/02/2015: CBDT clarification on ‘Amounts not deductible’ u/s 40(a)(i).
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CBDT Income Tax Circular 2/2015 dt. 10/02/2015: CBDT decides to not charge interest u/s 234A on self assessment tax paid before the ITR filing due date.
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| CBDT Income Tax Circular 1/2015 dt. 21/01/2015: Explanatory Notes to the Provisions of the Finance Act 2014 making amendments in Income Tax law. |