Clarification regarding Explanation 5 to clause (i) of sub-section (l) of section 9 of Income-tax Act, 1961
CIRCULAR No. 4 /2015 Dated 26th March, 2015 Section 9 of the Income-tax Act provides for incomes which are deemed to
Read MoreIT Circulars
No interest under section 234A of the Income Tax Act is chargeable on the amount of self-assessment tax paid before the due date of return filing
CIRCULAR NO 02/2015 No. 385/03/2015-IT(B) Subject: Chargeability of Interest under Section 234A of the Income-tax Act, 1961 on self-assessment tax paid
Read MoreIncome Tax Department has issued SOP for Prosecution in Cases of TDS / TCS Default
STANDARD OPERATING PROCEDURE FOR PROSECUTION IN CASES OF TDS/TCS DEFAULT — Circular — Dated 2–2‑2015 — Income Tax Introduction: 1.1
Read More