CBDT

Why Paying Taxes Matters: A Crucial Role in Nation Building

CA, CS, CMA - Discover why paying taxes is vital for national development. Explore the role of taxes in funding government services, promoting social welfare, and encouraging responsible citizenship....

CBDT Proposes Changes to Rule 11UA in Respect of Angel Tax

CA, CS, CMA - CBDT recently proposed significant changes to Rule 11UA regarding valuation of shares and applicability of section 56(2)(viib), commonly known as Angel Tax...

Cost Inflation Index fy 2023-24: Basic Understanding & Usefulness

CA, CS, CMA - Cost Inflation Index (CII) is an index used in India to measure the rate of inflation in the economy. It is used to adjust the purchase price of an asset, such as property or gold, for inflation when calculating capital gains tax....

Request to cancel Section 143(1) intimations Levying Double Tax

CA, CS, CMA - Request To Cancel or Withdraw Notices / Reissue Amended Intimations Issued Under Section 143(1) of The Income Tax Act, 1961, Which Are Creating Unnecessary Hardship And Levying Double Tax on The Taxpayers Dated: 20.07.2022 To, The Hon’ble Finance Minister, Smt. Nirmala Sitharaman, Department Of Revenue, Ministry Of Finance, Room No. 134...

Master File and CbCR related Forms in India

CA, CS, CMA - CBDT) has issued the final rules pertaining to Master File (MF) and Country by Country reporting (CbCR) on 31st October 2017. This is an outcome of the OECD/G20 BEPS Action Plan 13. India has been an active participant of the OECD BEPS (Base Erosion and Profit Shifting) project....

NACIN and NADT Collaborate: MoU for Sharing Resources Signed

CA, CS, CMA - NACIN and NADT collaborate on sharing resources, tech, and best practices: Memorandum of Understanding signed. #MoU #NACIN #NADT...

Request to Postpone Form 10B & 10BB Applicability

CA, CS, CMA - Chartered Accountants Association, Ahmedabad, requests a one-year postponement of Form 10B & 10BB applicability, citing voluminous data requirements and late notification....

Direct Tax Collections for F.Y. 2023-24 up to 10.08.2023: A Steady Growth Trend

CA, CS, CMA - Direct tax collections for F.Y. 2023-24 up to August 10 show steady growth. Gross collections at Rs. 6.53 lakh crore, a 15.73% increase over last year. Net collections stand at Rs. 5.84 lakh crore, up by 17.33%. Refunds of Rs. 0.69 lakh crore issued, indicating efficient tax administration and positive fiscal outlook....

Provisional Figures of Direct Tax Collections for FY 2023-24 Show Steady Growth

CA, CS, CMA - Ministry of Finance has released provisional figures of Direct Tax collections for the fiscal year 2023-24. The data reveals a consistent and significant growth trend in the collections up to 9th July, 2023....

Unique deductees doubled from 4.8 crore in F.Y. 2015-16 to 9.2 crore in F.Y. 2021-22

CA, CS, CMA - Introduction of new TDS codes, which have almost doubled from 36 to 65 in last eight years, led to increase in total reported transaction in FY 2021-22 to 144 crore as compared to total reported transaction in FY 2015-16 of 70 crore. This has resulted in increase in number of unique deductees — almost doubled from 4.8 crore (in F.Y. 20...

CBDT grace marks policy not applies to person who passed in his own category: SC

Union of India Vs Mukesh Kumar Meena (Supreme Court of India) - Union of India Vs Mukesh Kumar Meena (Supreme Court) it is observed that the CBDT introduced the grace marks policy with the purpose of enabling the marginally failing candidates to pass in the examination. Once the respondent – original applicant passed in his own category, there was no question ...

CBDT cannot extend time to claim deduction under section 54F

Shivinder Singh Brar, Karta (HUF) Vs. CBDT (Punjab and Haryana High Court) - Where assessee was precluded from construction of new house due to prohibition of construction in his area then assessee could seek relaxation in terms of section 119(2)(c) at time of claiming deduction under section 54F and such claim could be made only within time period, as prescribed under Act f...

CBDT to provide details of No. of Tax Audit & Auditors to RTI Applicant

CBDT has provided Tax Audit Data to ICAI based on the returns e-filed during the financial year 2010-11. This has been published in one of the leading Private Website for CAs on 16th day of November 2011. ...

TDS on Hotel Room Rent & Other Facilities?

The East India Hotels Ltd Vs Central Board of Direct Taxes (Bombay High Court) - TDS on the charges you pay to a Barber? The word ‘carrying out any work’ in section 194C is limited to any work which on being carried out culminates into a product or result. The word ‘work’ in s.194C is limited to doing something with a view to achieving the task undertaken or carry out an...

Appellate authority cannot refuse to grant opportunity of hearing to petitioning assessee to defend order passed by original authority at instance of assessee

S. Venkataramani Vs. CBDT (Madras High Court) - In all fairness, while hearing an appeal from the original authority, the CIT, the CBDT who is the appellate authority cannot deny the reasonable opportunity of hearing to the petitioning assessee at whose instance the impugned order came to be passed and which has become the subject-matter of appea...

CBDT notifies Food Safety and Standards Authority of India – Section 10(46)

Notification No. 26/2023-Income Tax [S.O. 2155(E).] - (10/05/2023) - CBDT notifies Food Safety and Standards Authority of India under Section 10(46) of Income Tax Act, 1961 vide Notification No. 26/2023-Income Tax Dated: 10th May, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 26/2023-Income Tax | Dated : 10th May, 2...

CBDT notifies Pune Metropolitan Region Development Authority – Section 10(46)

Notification No. 25/2023-Income Tax [S.O. 2154(E)] - (10/05/2023) - CBDT notifies Pune Metropolitan Region Development Authority under Section 10(46) of Income Tax Act,  1961 vide Notification No. 25/2023-Income Tax Dated: 10th May, 2023. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 25/2023-Income Tax | Dated : 10th M...

DGIT (Systems), Delhi, to furnish response to TN Govt in the form of flag based on Taxpayers status

Order No. F. No. 225/169/2022-ITA.II - (16/02/2023) - CBDT directs DGIT (Systems), New Delhi, to furnish the response to TN Govt in the form of flag based on Taxpayers status F. No. 225/169/2022-ITA.II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** New Delhi, the 16th February, 2023 Order under section...

IRS officer Nitin Gupta appointed as New CBDT Chairman

No.31/1/2022-EO(SM-II) - (25/06/2022) - The Appointments Committee of the Cabinet has approved the appointment of Shri Nitin Gupta, IRS (IT:86), Member, Central Board of Direct Taxes (CBDT) as Chairman, Central Board of Direct Taxes (CBDT) from the date of charge of the post....

CBDT corrects its mistake in Notification Numbering

Notification No. 13/2022-Income Tax (S.O. 573(E)) - (10/02/2022) - CBDT has issued a Notification on 27.01.2022 and by Mistake numbered it as Notification No. Notification No. 12/2022-Income Tax while it already issued a notification with similar Number on 25.01.2022. CBDT has now corrected its Mistake and numbered Notification issued by it on 27.01.2022 as Notific...

Recent Posts in "CBDT"

NACIN and NADT Collaborate: MoU for Sharing Resources Signed

NACIN and NADT collaborate on sharing resources, tech, and best practices: Memorandum of Understanding signed. #MoU #NACIN #NADT...

Posted Under: CA, CS, CMA |

Request to Postpone Form 10B & 10BB Applicability

Chartered Accountants Association, Ahmedabad, requests a one-year postponement of Form 10B & 10BB applicability, citing voluminous data requirements and late notification....

Posted Under: CA, CS, CMA | ,

Direct Tax Collections for F.Y. 2023-24 up to 10.08.2023: A Steady Growth Trend

Direct tax collections for F.Y. 2023-24 up to August 10 show steady growth. Gross collections at Rs. 6.53 lakh crore, a 15.73% increase over last year. Net collections stand at Rs. 5.84 lakh crore, up by 17.33%. Refunds of Rs. 0.69 lakh crore issued, indicating efficient tax administration and positive fiscal outlook....

Posted Under: CA, CS, CMA |

Why Paying Taxes Matters: A Crucial Role in Nation Building

Discover why paying taxes is vital for national development. Explore the role of taxes in funding government services, promoting social welfare, and encouraging responsible citizenship....

Posted Under: CA, CS, CMA |

Provisional Figures of Direct Tax Collections for FY 2023-24 Show Steady Growth

Press Release No. 402/92/2006-MC( 1 of 2012) 04/01/2012

Ministry of Finance has released provisional figures of Direct Tax collections for the fiscal year 2023-24. The data reveals a consistent and significant growth trend in the collections up to 9th July, 2023....

Posted Under: CA, CS, CMA |

CBDT Proposes Changes to Rule 11UA in Respect of Angel Tax

CBDT recently proposed significant changes to Rule 11UA regarding valuation of shares and applicability of section 56(2)(viib), commonly known as Angel Tax...

Posted Under: CA, CS, CMA |

CBDT notifies Food Safety and Standards Authority of India – Section 10(46)

Notification No. 26/2023-Income Tax [S.O. 2155(E).] 10/05/2023

CBDT notifies Food Safety and Standards Authority of India under Section 10(46) of Income Tax Act, 1961 vide Notification No. 26/2023-Income Tax Dated: 10th May, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 26/2023-Income Tax | Dated : 10th May, 2023 S.O. 2155(E).—In exercise of the p...

CBDT notifies Pune Metropolitan Region Development Authority – Section 10(46)

Notification No. 25/2023-Income Tax [S.O. 2154(E)] 10/05/2023

CBDT notifies Pune Metropolitan Region Development Authority under Section 10(46) of Income Tax Act,  1961 vide Notification No. 25/2023-Income Tax Dated: 10th May, 2023. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 25/2023-Income Tax | Dated : 10th May, 2023 S.O. 2154(E).—In exercise of ...

Unique deductees doubled from 4.8 crore in F.Y. 2015-16 to 9.2 crore in F.Y. 2021-22

Introduction of new TDS codes, which have almost doubled from 36 to 65 in last eight years, led to increase in total reported transaction in FY 2021-22 to 144 crore as compared to total reported transaction in FY 2015-16 of 70 crore. This has resulted in increase in number of unique deductees — almost doubled from 4.8 crore (in F.Y. 20...

Posted Under: CA, CS, CMA |

CBDT Releases Direct Tax Statistics

Release of Direct Tax Statistics The Central Board of Direct Taxes (CBDT) has been releasing key statistics relating to Direct Tax collections and administration in public domain from time to time. In continuation of its efforts to place more and more information in public domain, the CBDT has further released Time-Series data as updated ...

Posted Under: CA, CS, CMA |

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