| List of CBDT Income Tax Circulars 2017 (No./ Date/ Particulars) |
CBDT Income Tax Circular 29/2017 dt. 05/12/2017: CBDT Circular on Salary TDS rates and procedure u/s 192 in respect of FY 2017-18. Read More…
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CBDT Income Tax Circular 28/2017 dt. 07/11/2017: CBDT Clarification on Indirect Transfer provisions under the Income-tax Act, 1961, in the case of redemption of share or interest outside India.
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CBDT Income Tax Circular 27/2017 dt. 03/11/2017: CBDT Clarification on Applicability of Income Tax provisions on Cash sale of agricultural produce by Cultivators/ Agriculturists to traders.
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CBDT Income Tax Circular 26/2017 dt. 25/10/2017: CBDT Order u/s 119 extending due date for filing of Country-by-Country Report (CbCR) for accounting year 2016-17 upto 31/03/2018, in view of the facts that FY 2016-17 is the first reporting year and the rules for furnishing of CbCR are still under consideration.
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CBDT Income Tax Circular 25/2017 dt. 23/10/2017: CBDT Clarification on guiding principals relating to establishing ‘Place of Effective Management’ (PoEM) in India, for deciding residency status of a company other than an Indian company.
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CBDT Income Tax Circular 24/2017 dt. 25/07/2017: CBDT Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) u/s 115JB for Ind AS compliant companies.
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CBDT Income Tax Circular 23/2017 dt. 19/07/2017: Modification of Circular 1/2014 in view of substitution of Service Tax by Goods and Services Tax (GST).
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CBDT Income Tax Circular 22/2017 dt. 03/07/2017: CBDT clarifications in respect of loan repayment receipts by NBFCs/ HFCs, i.e. the receipt of one instalment of loan repayment in respect of a loan shall constitute a ‘single transaction’ and all the instalments paid for a loan shall not be aggregated for the purposes of determining applicability of the provisions of clause (b) of Section 269ST inserted in the Income-tax Act, 1961 vide the Finance Act, 2017.
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CBDT Income Tax Circular 21/2017 dt. 12/06/2017: CBDT reiterates settled view on Non-Applicability of the provisions of section 194I of the Income Tax Act, 1961 on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator.
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CBDT Income Tax Circular 20/2017 dt. 12/06/2017: CBDT clarification on prospective applicability of ‘Explanation 2’ to Section 132B of the IT Act, 1961, to avoid litigation.
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CBDT Income Tax Circular 19/2017 dt. 12/06/2017: CBDT reiterates the settled view on trade advances, i.e. these are in the nature of commercial transactions and would not fall within the ambit of the word ‘advance’ u/s 2(22)(e).
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CBDT Income Tax Circular 18/2017 dt. 29/05/2017: Exemption from requirement of tax deduction at source (TDS) in the case of payments to certain specified entities whose income is anyways exempted u/s 10 of the Income-tax Act, 1961.
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CBDT Income Tax Circular 17/2017 dt. 26/04/2017: Corrigendum to Circular 13/2017 dt. 11/04/2017.
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CBDT Income Tax Circular 16/2017 dt. 25/04/2017: CBDT clarifies that Lease rent from letting out buildings/ developed space along with other amenities in an Industrial Park/ SEZ to be treated as business income.
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CBDT Income Tax Circular 15/2017 dt. 21/04/2017: Clarification on removal of Cyprus from the list of notified jurisdictional areas under section 94A of the Income-tax Act, 1961.
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CBDT Income Tax Circular 14/2017 dt. 23/02/2017: Extension of time upto 10/05/2017 for filing of declaration in Form 1 under the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana (PMGKY) 2016.
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CBDT Income Tax Circular 13/2017 dt. 11/04/2017: CBDT Clarification regarding liability to income-tax in India for a non-resident seafarer receiving remuneration in NRE (Non Resident External) account maintained with an Indian Bank. Also refer Corrigendum Circular 17/2017 dt. 26/04/2017.
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CBDT Income Tax Circular 12/2017 dt. 31/03/2017: CBDT clarifications regarding difficulties in uploading of declaration in Form No.1 under the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016.
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CBDT Income Tax Circular 11/2017 dt. 23/02/2017: CBDT Order u/s 119(2)(a) regarding Guidelines for waiver of Interest charged u/s 201(1A)(i).
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CBDT Income Tax Circular 10/2017 dt. 23/03/2017: CBDT Clarification by way of 25 FAQs on issues relating to Revised Income Computation and Disclosure Standard (ICDS 1~10) notified u/s 145(2). Read More…
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CBDT Income Tax Circular 9/2017 dt. 14/03/2017: CBDT Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016.
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CBDT Income Tax Circular 8/2017 dt. 23/02/2017: CBDT clarification regarding determination of Place of Effective Management (POEM) of a company (other than an Indian company).
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CBDT Income Tax Circular 7/2017 dt. 27/01/2017: CBDT clarifications by way of 16 FAQs on implementation of GAAR provisions under the Income Tax Act, 1961. Read More…
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CBDT Income Tax Circular 6/2017 dt. 24/01/2017: CBDT prescribes the Guiding Principles for determination of Place of Effective Management (POEM) of a Company.
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CBDT Income Tax Circular 5/2017 dt. 23/01/2017: CBDT reiterates the measures prescribed for reducing litigation in filing of appeals, including in the cases of mechanical filing of appeals and where the same are contented on merit irrespective of the specified monetary limit.
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CBDT Income Tax Circular 4/2017 dt. 20/01/2017: CBDT has kept the Circular 41/2016 dt. 21/12/2016 in abeyance till further Orders, in view of representations from various FPIs, FIIs, VCFs and Other Stakeholders concerning the issue of possible multiple taxation of the same income.
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| CBDT Income Tax Circular 3/2017 dt. 20/01/2017: Explanatory Notes to the Provisions of the Finance Act 2016, making amendments in the Income Tax law. |
CBDT Income Tax Circular 2/2017 dt. 18/01/2017: CBDT clarifications on the Taxation and Investment Regime for PMGKY 2016, i.e. a Scheme to provide opportunity to persons pay tax in respect of undisclosed income.
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