TDS(ITBA) Instruction No. 56 -
Presently, approval is not required from source AO to transfer/release the TAN. But in this change, approval by the source AO is mandatory in the cases where TAN is getting transferred to different RCC or to another jurisdiction of CIT (TDS) / (Int. Tax.) / (LTU)....
Notification No. 3/2017-Income Tax -
Notification explains Procedure of TAN application through Simplified Profoma for Incorporating Company Electronically (SPICe) (Form No. INC-32) of Ministry of Corporate Affairs....
Notification No. 38/2015 - Income Tax -
Notification No. 38/2015 - Income Tax in case of an applicant, being a company which has not been registered under the Companies Act, 2013 the application for allotment of a Permanent Account Number and tax deduction and collection account may be made in Form No. INC-7 specified under sub-section (1) of section 7 of the said Act for in...
INSTRUCTION NO. 2/2011 -
INSTRUCTION NO. 2/2011 The issue of processing of returns for Asst. year 2010-11 and giving credit for TDS has been considered by the Board. In order to clear the backlog of returns, the following decisions have been taken: (i) In all returns (ITR-1 to ITR-6), where the difference between the TDS claim and matching TDS amount reported i...
CBDT Press Release No. 402/92/2006-MC (27 of 2010) -
CBDT Press Release No. 402/92/2006-MC (27 of 2010) The Central Board of Direct Taxes (CBDT) have amended the Rules relating to TDS provisions date and mode of payment of tax deducted at source (TDS), TDS certificate and filing of ‘statement of TDS’ (TDS return) vide Notification No. 41/2010; SO No. 1261(E) dated 31.05.2010. The amend...
Notification No. 41/2010-Income Tax -
Notification No. 41/2010-Income Tax The Central Board of Direct Taxes (CBDT) has recently amended vide Notification No. 41/2010 Dated 31/05/2010 the Income Tax Rules, 1962 (the Rules) in respect of the provisions relating to Tax Deduction at Source (TDS). The new Rules shall apply in respect of TDS on or after 1 April 2010....
Circular No. 02/2009-Income tax -
CIRCULAR NO. 02 / 2009 One of the fundamental principles of financial accounting is that if a person claims credit for payment of money to a third person, the credit should be allowed only if the payment and the information relating to the transaction have been received from the third person. The advance tax and self assessment tax is p...
INSTRUCTION NO. 01/2009 -
AIRs pertaining to financial year 2007-08 (Assessment year 2008-09) and subsequent years should be utilized in the manner laid down in paragraphs 2 to 8 below....