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Income Tax

Notification and Circulars uploaded on this page are only those Notifications and Circulars which are relevant and/or related to TRP Scheme. In-case there is requirement to get the access to all the Notifications/Circulars related to Taxes, the same are available and can be checked/accessed through the national portal of Department of Income Tax (www.incometaxindia.gov.in).

     
 
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Year 2018

     
 
December Notification No. 08/2018 - Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under subsection (9) of Section 206C of the Income-tax Act, 1961 through TRACES-reg. ,DATED 31 Dec 2018
December EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE ACT, 2018 ,DATED 26 Dec 2018
December TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens - reg.- ,DATED 06 Dec 2018
November NOTIFICATION - G.S.R. 1128(E) ,DATED 19 Nov 2018
October NOTIFICATION - G.S.R. 1068(E) ,DATED 25 Oct 2018
October NOTIFICATION - G.S.R 1054(E) ,DATED 23 Oct 2018
October NOTIFICATION - S.O. 5054(E) ,DATED 01 Oct 2018
August NOTIFICATION - S.O. 4213(E) ,DATED 30 Aug 2018
June NOTIFICATION - S.O. 2938(E). ,DATED 18 Jun 2018
June NOTIFICATION - S.O. 2939(E). ,DATED 18 Jun 2018
June NOTIFICATION - S.O. 2413(E) ,DATED 13 Jun 2018
May NOTIFICATION - S.O. 2087(E) ,DATED 24 May 2018
April NOTIFICATION - G.S.R. 352(E) - These rules may be called the Income–tax (Fourth Amendment) Rules, 2018. ,DATED 09 Apr 2018
April NOTIFICATION - S.O. 1517(E) ,DATED 06 Apr 2018
April Notification No. 1 of 2018 - Procedure for submission of Form No. 60 by any person who does not have a Permanent Account Number and who enters into any transaction specified in Rule 114B of the Income-tax Rules, 1962 ,DATED 05 Apr 2018
April Notification No. 2 of 2018 - Procedure for registration and submission of Form No. 61 as per Rule 114D of Income-tax Rules, 1962. ,DATED 05 Apr 2018
April Notification No. 3 of 2018 - Procedure for registration and submission of statement of financial transactions (SFT) as per section 285BA of Income-tax Act, 1961 read with Rule 114E of Income-tax Rules, 1962. ,DATED 05 Apr 2018
April Notification No. 4 of 2018 - Procedure for registration and submission of Statement of Reportable Accountas per section 285BA of Income-tax Act, 1961 read with Rule 114G of Income-tax Rules, 1962. ,DATED 05 Apr 2018
February NOTIFICATION - S.O. 771(E) ,DATED 22 Feb 2018
February NOTIFICATION - G.S.R. 176(E) ,DATED 19 Feb 2018
February CIRCULAR No. 2/2018 - EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE ACT, 2017 ,DATED 15 Feb 2018
January Tax Return Preparer (Amendment) Scheme, 2018 (G.S.R. 44(E)) ,DATED 19 Jan 2018
January Order under section 119 of the Income-tax Act, 1961 ,DATED 10 Jan 2018
 
     

Year 2017

     
 
December DEDUCTION OF TAX AT SOURCEINCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961 DURING THE FINANCIAL YEAR 2017-18, CIRCULAR NO 29 /2017 ,DATED 05 Dec 2017
November Clarification on Cash sale of agricultural produce by cultivators/agriculturist ,DATED 03 Nov 2017
October NOTIFICATION - S.O. 3497(E). - The Income-tax (Twenty-fourth Amendment) Rules, 2017 ,DATED 31 Oct 2017
October Clarification related to guidelines for establishing ‘Place of Effective Management’ (PoEM) in India-reg. ,DATED 23 Oct 2017
October Framing of rules in respect of Country-by-Country reporting and furnishing of master file – comments and suggestions-reg. ,DATED 06 Oct 2017
September Notification No. 08/2017 - TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased - reg.- ,DATED 13 Sep 2017
August NOTIFICATION - G.S.R. 1028 (E) The Income-tax ( 22nd Amendment), Rules, 2017 ,DATED 18 Aug 2017
July Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB of the Income-tax Act, 1961 for Indian Accounting Standards (Ind AS) compliant companies. ,DATED 25 Jul 2017
July Modification of Circular No.1 of 2014 in view of substitution of Service Tax by Goods and Services Tax (GST). ,DATED 19 Jul 2017
July NOTIFICATION - G.S.R. 865(E). The Income-tax (20th Amendment), Rules, 2017 ,DATED 12 Jul 2017
July Clarifications in respect of section 269ST of the Income-tax Act, 1961 ,DATED 03 Jul 2017
July NOTIFICATION - G.S.R. 821(E). he Income –tax (18th Amendment) Rules, 2017 ,DATED 03 Jul 2017
June Procedure of intimating AADHAAR Dumber to lncomc Tax Department by Permanent Account Numbfr(PAN) holder and quoting of the same in PAN applications in compliance of Setion 139AA of Income Tax Act. ,DATED 29 Jun 2017
June NOTIFICATION - G.S.R. 642(E). The Income –tax (17th Amendment) Rules, 2017 ,DATED 27 Jun 2017
June NOTIFICATION - G.S.R. 569(E). The Income –tax (14th Amendment) Rules, 2017 ,DATED 09 Jun 2017
June NOTIFICATION - G.S.R. 554(E). The Income-tax (11th Amendment) Rules, 2017 ,DATED 05 Jun 2017
May Declaration in Form 15G/15H to be furnished to the Deductor/Payer for each Financial Year - Clarification -Reg. ,DATED 30 May 2017
May TDS and filing of ITR in case both the parents are dead of minor -reg.- ,DATED 29 May 2017
May Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 -Exemption thereof. ,DATED 29 May 2017
April 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. ,DATED 11 Apr 2017
March Clarification on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961. ,DATED 23 Mar 2017
March Procedure of PAN application through Simplified Profoma for Incorporating Company Electronically (SPICe)(Form No. INC-32) of Ministry of Corporate Affairs. ,DATED 09 Mar 2017
February Clarification for determination of Place of Effective Management (POEM) of a compant, other than an Indian company-reg. ,DATED 23 Feb 2017
January Guiding Principles for determination of Place of Effective Management (POEM) of a Company. ,DATED 24 Jan 2017
January Procedure for registration and submission of statement of financial transactions (SFT) as per section 285BA of Income -tax Act, 1961 read with Rule 114E of Income -tax Rules, 1962 ,DATED 17 Jan 2017
 
     

Year 2015

     
 
December Extension of last date for December 2015 installment of advance tax for taxpayers in Tamil Nadu and Puducherry,Date - 15th December, 2015 ,DATED 15 Dec 2015
December Amendment of Rules regarding quoting of PAN for specified transactions – regarding. ,DATED 15 Dec 2015
December Extension of time for deposit of tax deducted at source and tax collected at source for the State of Tamil Nadu - F. No. 385/26/2015-IT(B) ,DATED 05 Dec 2015
December INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2015-16 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961. ,DATED 02 Dec 2015
August INCOME-TAX (TWELFTH AMENDMENT) RULES, 2015 - INSERTION OF RULE 126, NOTIFICATION NO.70/2015 [F.NO.142/12/2015-TPL]/SO 2240(E), DATED 17-8-2015 ,DATED 17 Aug 2015
August SECTION 32, READ WITH SECTION 32AD, OF THE INCOME-TAX ACT, 1961 - DEPRECIATION - NOTIFIED BACKWARD AREAS IN SPECIFIED DISTRICTS OF STATE OF BIHAR UNDER FIRST PROVISO TO SECTION 32(1)(iia) AND SECTION 32AD(1), NOTIFICATION NO.71/2015 [F.NO.142/13/2015-TPL], DATED 17-8-2015 ,DATED 17 Aug 2015
August Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015, UNDISLCOSED FOREIGN INCOME AND ASSETS CHALLAN ,DATED 17 Aug 2015
July SECTION 139D OF THE INCOME-TAX ACT, 1961 - RETURN OF INCOME - ERETURNS - COMMENCEMENT OF ELECTRONIC VERIFICATION OF INCOME TAX RETURNS FOR A.Y. 2015-16 ,DATED 14 Jul 2015
July SECTION 139D OF THE INCOME-TAX ACT, 1961 - RETURN OF INCOME - ERETURNS - ELECTRONIC VERIFICATION CODE (EVC) FOR ELECTRONICALLY FILED INCOME TAX RETURN ,DATED 13 Jul 2015
June Notification No. 49/2015/ F.No.142/1/2015-TPL (Related to ITR Forms), Dated 22nd June, 2015 ,DATED 22 Jun 2015
June SECTION 119 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES - EXTENSION OF DUE DATE OF FILING RETURN OF INCOME FOR ASSESSMENT YEAR 2015-16 ORDER [F.NO.225/154/2015/ITA.II], DATED 10-6-2015 ,DATED 10 Jun 2015
May CIRCULAR NO.8/2015 [F.NO.225/151/2014/ITA.II], DATED 14-5-2015 ,DATED 14 May 2015
April INCOME-TAX (SEVENTH AMENDMENT) RULES, 2015 - AMENDMENT IN RULE 12 AND SUBSTITUTION OF FORMS SAHAJ (ITR-1), ITR-2, SUGAM (ITR-4S) AND ITR-V, NOTIFICATION NO.41/2015 [F.NO.142/1/2015-TPL]/SO 1014(E), DATED 15-4-2015 ,DATED 15 Apr 2015
April INCOME-TAX (SIXTH AMENDMENT) RULES, 2015 - AMENDMENT IN RULE 2BB, NOTIFICATION NO.39/2015 [F.NO.142/02/2015-TPL]/SO 1002(E), DATED 13-4-2015 ,DATED 13 Apr 2015
April INCOME-TAX (FIFTH AMENDMENT) RULES, 2015 - AMENDMENT IN RULES 114 AND 114A, NOTIFICATION NO.38/2015 [F.NO.142/15/2013-TPL]/SO 995(E), DATED 10-4-2015 ,DATED 10 Apr 2015
March SECTION 145 OF THE INCOME-TAX ACT, 1961 - METHOD OF ACCOUNTING - INCOME COMPUTATION AND DISCLOSURE STANDARD I RELATING TO ACCOUNTING POLICIES, NOTIFICATION NO.32/2015 [F. NO. 134/48/2010-TPL]/SO 892(E), DATED 31-3-2015 ,DATED 31 Mar 2015
February DRAFT CIRCULAR NO. 2/2015 [F.NO.385/03/2015-IT(B)], DATED 10-2-2015 ,DATED 10 Feb 2015
January CIRCULAR NO.1/2015 [F.NO.142/13/2014-TPL], DATED 21-1-2015 ,DATED 21 Jan 2015
January SECTION 80C OF THE INCOME-TAX ACT, 1961 - DEDUCTIONS - IN RESPECT OF INSURANCE PREMIUM, ETC. - NOTIFIED PLAN UNDER SECTION 80C(2)(viii), NOTIFICATION NO. 9/2015 [F.NO.178/3/2015-ITA-I]/SO 210(E), DATED 21-1-2015 ,DATED 21 Jan 2015
January SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - SHRI SHANISHWAR DEVASTHAN TRUST, AHEMADNAGAR, NOTIFICATION NO.38/2015 [F.NO.V.27015/3/2014-SO(NAT.COM)]/SO 89(E), DATED 6-1-2015 ,DATED 06 Jan 2015
January SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - DARDIONU RAHAT FUND, AHMEDABAD, NOTIFICATION NO.9/2015 [F.NO.V.27015/3/2014-SO(NAT.COM)]/SO 60(E), DATED 6-1-2015 ,DATED 06 Jan 2015
 
     

Year 2014

     
 
December NOTIFICATION: Notified Pension Fund under Section 80C (2) (xiv), 23rd December, 2014 ,DATED 23 Dec 2014
December SECTION 80C OF THE INCOME-TAX ACT, 1961 - DEDUCTIONS - IN RESPECT OF LIFE INSURANCE PREMIA, DEFERRED ANNUITY, CONTRIBUTIONS TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES OR DEBENTURES ETC. - NOTIFIED PENSION FUND UNDER SECTION 80C(2)(xiv), NOTIFICATION NO. 90/2014 [F.NO. 178/63/2012-ITA-I]/SO 3261(E), DATED 23-12-2014 ,DATED 23 Dec 2014
December CHAPTER VII OF THE FINANCE (NO.2) ACT, 2004 - SECURITIES TRANSACTION TAX - AMENDMENT IN NOTIFICATION NO. SO 876(E), DATED 22-6-2005 NOTIFICATION NO. 82/2014 [F.NO.187/46/2014(ITA.I)]/SO 3243(E), DATED 19-12-2014 ,DATED 19 Dec 2014
December INCOME-TAX (THIRTEENTH AMENDMENT) RULES, 2014 - INSERTION OF RULE 2BBB, NOTIFICATION NO. 79/2014 [F.NO.142/12/2014-TPL]/SO 3168(E), DATED 12-12-2014 ,DATED 12 Dec 2014
December INCOME-TAX (FOURTEENTH AMENDMENT) RULES, 2014 - INSERTION OF RULE 11-OB AND FORM 3CS, NOTIFICATION NO. 80/2014 [F.NO.142/04/2014-TPL]/SO 3169(E), DATED 12-12-2014 ,DATED 12 Dec 2014
December CIRCULAR NO. 17/2014[F.NO.275/192/2014-IT(B)], DATED 10-12-2014 ,DATED 10 Dec 2014
November INCOME-TAX (TWELFTH AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 44E AND INSERTION OF FORM NO.34DA, NOTIFICATION NO.74/2014 [F.NO.142/6/2014-TPL]/SO 3015(E), DATED 28-11-2014 ,DATED 28 Nov 2014
October CIRCULAR NO.15/2014 [F.NO.133/50/2014-TPL], DATED 17-10-2014 ,DATED 17 Oct 2014
October CIRCULAR NO. 14/2014 [F.NO.178/84/2012-ITA.I], DATED 8-10-2014 ,DATED 08 Oct 2014
September INCOME-TAX (NINTH AMENDMENT) RULES, 2014 - AMENDMENT IN RULE 28AA AND SUBSTITUTION OF FORM NO. 13, NOTIFICATION NO. 46/2014 [F.NO.133/10/2014-TPL]/SO 2487(E), DATED 24-9-2014 ,DATED 24 Sep 2014
September INCOME-TAX (EIGHTH AMENDMENT) RULES, 2014 - AMENDMENT IN NEW APPENDIX-I, NOTIFICATION NO. 43/2014 [F.NO.152/1/2013-TPL]/SO 2399(E), DATED 16-9-2014 ,DATED 16 Sep 2014
July SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - PEOPLE FOR ANIMALS, NEW DELHI, NOTIFICATION NO. 46/2014 [F.NO.V.27015/1/2014-SO(NAT.COM)]/SO 1969(E), DATED 31-7-2014 ,DATED 31 Jul 2014
July SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - PEOPLE FOR ANIMALS, NEW DELHI, NOTIFICATION NO. 46/2014 [F.NO.V.27015/1/2014-SO(NAT.COM)]/SO 1969(E), DATED 31-7-2014 (2) ,DATED 31 Jul 2014
July SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - BHARATIYA JAIN SANGHATANA, PUNE NOTIFICATION NO. 43/2014 [F.NO.V.27015/1/2014-SO(NAT.COM)]/SO 1966(E), DATED 31-7-2014 ,DATED 31 Jul 2014
June SECTION 48, EXPLANATION (v) OF THE INCOME-TAX ACT, 1961 - CAPITAL GAINS - COMPUTATION OF - NOTIFIED COST INFLATION INDEX FOR FINANCIAL YEAR 2014-15, NOTIFICATION NO. 31/2014 [F. NO. 142/3/2014-TPL]/SO 1498(E), DATED 11-6-2014 ,DATED 11 Jun 2014
March CIRCULAR NO.7/2014 [F.NO.275/27/2013-IT(B)], DATED 4-3-2014 ,DATED 04 Mar 2014
February Circular No. - 4-2014 (Sub: - Non-Filing of ITR-V in returns with refund claims-relaxation of time- ITR-V and processing of such returns -regarding.) ,DATED 10 Feb 2014