Instructions

Budget 2020: Summary of Changes in Customs, Central Excise, GST law

D.O. F. No. 334/2/2020-TRU (01/02/2020)

Please find below exhaustive summary of Changes in Customs, Central Excise, GST law and rates that have been proposed through the Finance Bill, 2020, which was introduced in Lok Sabha by Finance Minister on 1st Februare 2020...

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Process for Transfer of TAN across RCC / CIT(TDS) Charge

TDS(ITBA) Instruction No. 56 (27/01/2020)

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)....

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Apply Lower/Nil tax deduction certificates before Financial Year Start

Instruction No. 01/2020 (24/01/2020)

Applicants can now apply for lower/nil deduction certificate from 28th February of the immediately preceding Financial Year. For instance, applications for the certificates for F.Y .2020-21 shall be allowed to be filed on or after 28.02.2020. Instructions No. 01/2020 Dated: 24/01/2020....

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Roll out of facility to provide access of ‘Closed Assessment Proceedings’

ITBA - Audit Module Instruction No. 10 (14/01/2020)

It is informed that for the purpose of carrying out Revenue Audit of the cases completed in e-proceeding mode, the facility to access 'Closed Assessment Proceedings' is now made available for AO Staff user in Income Tax Business Application w.e.f. 14/01/2020....

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Providing access of e-assessment records to Revenue Audit Party – reg

F.No. Systems/ ITBA/Audit Module/2019-20 (14/01/2020)

It has been decided that till the time customized functionality to provide access to RAPs is developed, the staff/inspectors posted with assessing officers shall facilitate RAPs to access records of completed assessment proceedings in view-only mode....

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Follow Bajaj Auto Limited | Initiate recovery of duties, including NCCD | CBIC

Instruction No. F.No.276/187/2018-CX.8A Part (09/01/2020)

Field formations under your jurisdiction may be directed to initiate recovery of duties, including NCCD, in cases where the assessees were not paying the same on the strength of the previous judgments, specifically the judgment in the case of Bajaj Auto Limited (supra)...

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Compile and share various favourable Court orders pertaining to GST

Notification No. F.No. 275/65/2013-CX.8A(Pt.) (07/01/2020)

The undersigned has been directed to state that the petitions against various provisions of GST are being filed throughout the country, and hence it becomes imperative that any order/judgment in favour of Revenue may be disseminated to the field so that same may be considered while filing any affidavit before the Hon’ble Courts....

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Constitution of Computer Aided Selection of Cases for Scrutiny (CASS) Committee

F.No. DGIT(RA)/ADG-1/CASS/2019-20/691 (03/01/2020)

The CASS Committee has been re-constituted under Chairmanship of Director General of Income Tax (Risk Assessment) {DGIT (RA)} as under:...

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CBDT proposes to inset new Income Tax rule 29BA and Form 15E

F. No. 370142/24/2019-TPL (31/12/2019)

Public consultation on the proposal for amendment of Income-tax Rules 1962, to inset new rule 29BA and Form 15E, to give effect to the amendment in section 195 of the Income-tax Act, 1961 (the Act) vide Finance (No.2) Act 2019- reg....

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Implementation of Matharoo judgment – clarification regarding

F. No. C-18012/19/2012-Ad.II B (31/01/2020)

By Speed Post F. No. C-18012/19/2012-Ad.II B Government of India Ministry of Finance Department of Revenue CBIC ***** New Delhi, the 31st December, 2019 To All Cadre Controlling Authorities under CBIC Sub: Implementation of CAT, Chandigarh Bench Order dt. 03.08.2012 in OA No. 338/PB/2012 filed by Shri Balwinder Singh Matharoo and Ors. The...

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