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BULLETIN BOARD
India-Spain DTAA: CBDT amends Art 13
Ex-post facto extension of due date for filing Form No. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 (pertaining to F.Y. 2022-23)
CBDT exempts from tax, certain transactions between any payer & International Financial Services Centre
CBDT specifies conditions for claiming exemption on income earned by trusts or institutions registered under Section 12AA & 12AB
CBDT modifies provisions pertaining to concessional tax regime
Order under section 119 of the Income-tax Act, 1961
CBDT notifies Tax Agreement with Govt of Samoa
CBDT notifies ITR-2
Income-tax (First Amendment) Rules, 2024 - CBDT notifies income tax forms effective from April 1, 2024
Circular explaining the provisions of the Finance Act, 2023
CBDT issues detailed guidelines under Sec 194-O
CBDT notifies Revenna Investments Holding BV under Sec 10(23FE)
Govt notifies of Tax Information Exchange Agreement signed between Government of India and Government of Saint Vincent and The Grenadines
CBDT notifies a pension fund under Section 10(23FE) of Income Tax Act
CBDT notifies form for audit or inventory valuation under Section 142(2A) of Income Tax Act
CBDT amends I-T Rules; inserts formula for computing fair market value of unquoted equity shares
I-T Rules amended; CBDT notifies TDS rate applicable onto income payable in foreign currency
Safe Harbour Rules - CBDT extends its application for AY 2023-24
Govt exempts levy of TDS paid on lease rent or supplemental lease rent paid to a International Financial Services Centre
CBDT modifies list of particulars to be furnished for claiming deduction u/s 35E
Rule 11UAC of I-T Rules amended; new sub-rule inserted
Govt modifies Rule 21AK of I-T Rules
Govt amends I-T Rules; tweaks provisions for exercising option under Sec 115BAC
Govt notifies Cost Inflation Index for FY 2023-24
Govt notifies e-advance rulings (Amendment) Scheme, 2023
Income-tax (Ninth Amendment) Rules, 2023 - CBDT amends scheme & prescribes new Form 34C & 34D & 34DA & 34E
Ontario Ltd granted Sec 10(23FE) exemption
Risk Management and Inter-Bank Dealings - Non-deliverable derivative contracts (NDDCs)
Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB-reg.
Condonation of delay in filing refund claim and claim of carry forward of losses under Section 119(2)(b) of the Income-tax Act, 1961.
CBDT amends provisions for application under Section 80G(5)
CBDT notifies e-Appeals Scheme 2023
CBDT notifies Appellate Authorities for hearing appeals by individual partners of partnership firm under Section 249 of Income Tax Act 1961
Remittances to International Financial Services Centres (IFSCs) under the Liberalised Remittance Scheme (LRS)
Authorised Dealers Category-II - Online submission of Form A2
CBDT notifies Cost Inflation Index for FY 2023-24
APConnect - Online application for Full Fledged Money Changers and non-bank Authorised Dealers Category-II
CBDT specifies foreign jurisdictions for purpose of Section 285BA r/w Rule 114E of Income Tax Rules 1962
Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961 - reg
If PAN not linked to Aadhaar, CBDT notifies rules to deny refund, interest on refund and higher TDS rate
Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA - reg.
CBDT notifies form of audit report filed under tenth proviso to Section 10(23C)
CBDT notifies Centralised Processing of Equalisation Levy Settlement Scheme
CBDT notifies foreign pension fund u/s 10(23FE)
Govt constitutes collegium for deciding deferment of appeals before the Appellate Tribunal or the jurisdictional High Court by the Assessing Officer
CBDT notifies Sovereign Wealth Fund from Qatar as specified person u/s 10(23FE)
Sovereign Wealth Fund Qatar Holding LLC notified u/s 10(23FE)
CBDT notifies pension fund CPPIB Credit Investments VI Inc. as specified person u/s 10(23FE) of Income Tax Act
CBDT specifies jurisdiction of certain Income Tax commissionerates
CBDT specifies jurisdiction of certain Income Tax commissionerates
TP - Arm's length price - CBDT notifies 1% variation for wholesale trading and 3% for others
Sovereign Wealth Fund - CBDT extends beenfits to Seventy Second Investment Company LLC
CBDT amends Income Tax Rules 10TD pertaining to Safe Harbour provisions
CBDT issues Guidelines in respect of TDS deducted on prerequisites valued above Rs 20000/-
CBDT issues guidance note on updated Mutual Agreement Procedure
CBDT notifies Forms for non-resident seeking advance ruling
CBDT amends I-T Rules; inserts provisions for taxation of income from retirement benefit accounts maintained abroad
MFN clause in Protocol of DTAAs - CBDT issues clarification
CBDT inserts new rule 21AJA for computation of exempt income of specified fund for purpose of Sec 10(4D)
India-Kyrgyz DTAA - Protocol amending Article 26 of treaty notified
TP - 1% tolerance range for wholesale trading & 3% in other cases notified for AY 2021-22
CBDT exempts certain non residents from furnishing return u/s 139(1)
CBDT inserts new Rules to implement amendments made through Taxation Laws (Ammendment) Act, 2021
CBDT amends Rule 10D(3B)
Section 10(23FE) Pension Funds - CBDT issues corrigendum
CBDT notifies pension fund for purposes of Section 10 (23FE)
CBDT specifies pension fund for purposes of Section 10 (23FE) for investment from Canada
CBDT specifies pension fund for purposes of Section 10 (23FE) for investment from Canada
CBDT notifies computation formula for exempt income of specified funds under Clause 4D of Sec 10
Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961
CBDT amends rule 8AA to tax income of specified entity as capital gains & prescribes Form No 5C
RBI issues Circular on Payment of margins for transactions in Government Securities by
Pension Fund Indo-Infra Inc gets Sec 10(23FE) benefits
Pension Fund, OMERS Administration Corporation, notified u/s 10(23FE)
Pension Fund, Govt Employees Superannuation Board, notified u/s 10(23FE)
Pension Fund, Public Sector Pension Investment Board, notified u/s 10(23FE)
Sovereign Wealth Fund of Korea notified u/s 10(23FE)
Sovereign Wealth Fund, CDC Group Plc, notified u/s 10(23FE)
CBDT specifies pension fund for Canadian investment in India
CBDT notifies fund for Singaporean investment in India
CBDT specifies sovereign wealth fund for Singaporean investment in India
CBDT specifies sovereign wealth fund for Singaporean investment in India
CBDT specifies sovereign wealth fund for Singaporean investment in India
CBDT specifies sovereign wealth fund for Singaporean investment in India
CBDT specifies sovereign wealth fund for Singaporean investment in India
Pension Fund CDPQ Infrastructures Asia III Incnotified u/s 10(23FE)
Pension Fund Caisse de depot et placement du Quebec notified u/s 10(23FE)
Pension Fund CDPQ Fixed Income XI Inc notified u/s 10(23FE)
Pension Fund Ivanhoe Logistics India Inc notified u/s 10(23FE)
Sec 11UD - CBDT fixes Rs 2 Cr as threshold for purpose of significant economic presence
Rule 114AAB amended - Sec 139A not to apply to non-resident investor having transaction in capital assets listed on stock exchange located in IFSC
CBDT extends due dates for completing assessments u/s 144C, 148, 153 & 153B
Sec 10(23FE) - CBDT notifies Canada Pension Plan Investment Board
Sec 10(23FE) - CBDT notifies Canada Pension Plan Investment Board
CBDT posts Dr Sri Vatsa Sehra & Apoorv Tiwari as Under Secretary (FT & TR-II)
Making references to the Approving Panel under the provisions of General Anti-Avoidance Rules (GAAR) as per section 144BA of the Income-tax Act, 1961
CBDT notifies DTAA between India and Iran
CBDT modifies I-T Rules; inserts new provision for furnishing audit report
FETERS – Cards: Monthly Reporting
DGFT amends FDI policy on downstream investment by NRIs
CBDT issues instructions for selection of 'potential cases' for re-assessment & rationalizing workload in International Taxation Charges
Remuneration to Fund Managers - Rule 10V - CBDT inserts more provisos after second one
I-T - How to select potential Sec 148 cases? - CBDT notifies tool-kit
Double taxation - CBDT lays down procedure to deal with taxpayers' pain
CBDT appoints Ms Shilpi and Mr Ashish Chandra and OSD in FT&TR Division
CBDT issues detailed Circular on remuneration to eligible investment fund manager u/s 9A(3)(m)
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021
Filling up the post of officers at the level of Under Secretary/DCIT(OSD) in FT&TR Division, CBDT
FEMA (Export and Import of Currency) (Second Amendment) Regulations, 2020
BO, LO & PO by foreign law firms - RBI issues fresh instruction
Compounding of Contraventions under FEMA, 1999
CBDT notifies Equalisation Levy Amendment Rule to prescribe Form No 1 for statement by e-Commerce supply or services
CBDT posts Sukhad Chaturvedi, IRS & Bhanu Pratap Singh, IRS as OSDs in FT&TR Division
CBDT diverts DC-level post from Hyderabad to Bengaluru APA
CBDT amends I-T provisions pertaining to determination of ALP where variation between ALP & price of international transaction does not exceed 1%
Review of Foreign Direct Investment (FDI) Policy in Defence Sector
Income-tax (20th Amendment) Rules, 2020
Exchange of information - CBDT notifies authorities for sharing data with FIU u/s 138
Filling up vacancies at the level of Director/Deputy Secretary in Foreign Tax & Tax Research (FT&TR) Division, CBDT, Department of Revenue
Govt amends Passport Rules 1980; Fee can be paid online or in cash at counter
Income tax - Sec 9A - Rule 10V - Sub-rule (10) & forms notified in relation to remuneration paid by Funds to fund managers
Calling for applications for posting of IRS officers to the post of First Secretary in the Income-Tax Overseas Unit (ITOU) at Indian Missions in Singapore, Japan, UK, USA, Net
TP - Rule 10 - CBDT notifies amendments w.e.f April 1, 2020
Clarification in respect of residency under section 6 of the Income-tax Act, 1961
CBDT substitutes Rule 44G & prescribes Form 34F for application to Competent Authority in case of grievance against decisions of foreign tax authorities
CBDT suspends compliance with Clause 30C & Clause 44 of Tax Audit Report till Mar 31, 2021
India notifies Protocol to amend India-Austria DTAA; Art 26 supplanted by new Article relating to exchange of information
Investment by FPI in Government Securities: MTF
Risk Management and Inter-bank Dealings - Hedging of foreign exchange risk
'Fully Accessible Route' for Investment by Non-residents in Government Securities
Investment by Foreign Portfolio Investors (FPI): Investment limits
Govt inks agreement with Brunei Darussalam for exchange of information & assistance in collection of taxes
Exim Bank's Government of India supported Line of Credit of USD 11.13 million to the Government of the Republic of Suriname
Concessional corporate tax rate for domestic companies - CBDT notifies new FORMs 10-IC & 10-ID for exercising option
'Voluntary Retention Route' (VRR) for Foreign Portfolio Investors (FPIs) investment in debt
Investment by Foreign Portfolio Investors (FPI) in Debt
Application inviting for the post of Under Secretary in FT & TR Divison of CBDT
Sec 92D - CBDT amends Rule 10DA w.e.f April 1, 2020
Proforma promotion granted to two officers
CBDT posts four officers as DS in FT&TR divison of Board
Requests for Exchange of Information from field offices for time barring assessment cases
CBDT amends Protocol between India- Morocco
Sharing of tax information received under DTAA - CBDT reiterates no sharing with CBI & others unless permission taken from tax jurisdiction sending info
GAAR - CBDT amends Rule 10UC in relation to application to be made in Form 3CEIA to approving panel
CBDT notifies e-assessment scheme under Sec 143(3A)
CBDT notifies 289 as Cost Inflation Index for FY 2019-20
Modification in the new system of approval in respect of application under section 197 of Income Tax Act
Applications invited for posts of Director / DS in FT&TR in CBDT
CBDT clarifies on treatment of farm-in expenditure of E&P Companies
BEPS - India notifies MLI as per agreement signed in Paris
IFSC promotion - CBDT exempts a class of persons from filing return u/s 139(1)
Protocol amending India-China DTAA comes into force from June 5, 2019; Articles 5, 7, 11, 23, 26 & 27 substituted
Foreign Exchange Management (Deposit)(Amendment) Regulations, 2019
EoI pact between India & Marshall Islands notified
CBDT issues clarification regarding definition of 'Fund Manager' under Section 9A(4)(b)
Tax Audit - Clauses 30C & 44 relating to GAAR & GST - CBDT further defers suspension till March 31, 2020
Govt gives effect to Indo-US agreement for sharing CbC reports
Vacancy at the level of DCIT (OSD) and Under Secretary in Foreign Tax & Tax Research Division of CBDT
Exim Bank's Govt of India supported Line of Credit of USD 66.60 million to the Govt of the Republic of Rwanda
Exim Bank's Govt of India supported Line of Credit of USD 100 million to the Govt of the Republic of Rwanda
Exim Bank's Govt of India supported Line of Credit of USD 100 million to the Govt of the Republic of Rwanda
Foreign Exchange Management (Deposit) Regulations, 2016 - Opening of NRO Accounts by Long Term Visa (LTV) holders, changes related to Special Non-Resident Rupee (SNRR) Account
No RBI permission needed for BO, LO or PO if Govt has approved projects in Defence, Telecom & I&B Sectors
Non-resident Participation in Rupee Interest Rate Derivatives Markets (Reserve Bank) Directions, 2019
Investment by Foreign Portfolio Investors (FPI) in Government Securities Medium Term Framework
Compilation of R-Returns: Reporting under FETERS
Export and Import of Indian Currency
RBI issues fresh instruction on BO, LO, PO or any other place of business in India by foreign entities
Govt amends FEMA regulations for currency import & export; permits carrying cash upto Rs 25000/- from India to Nepal & Bhutan
Investment by Foreign Portfolio Investors (FPI) in Debt
CBDT reduces period of furnishing report by Indian constituent of international group belonging to a jurisdiction with which India has no agreement for exchange of report
External Commercial Borrowings (ECB) Policy - Review of Hedging Provision
Templates of Rulings received from other jurisdictions under BEPS Action 5-reg
Exim Bank's Government of India supported Line of Credit of USD 3.5 million to the Government of the Republic of Suriname
Exim Bank's Government of India supported Line of Credit of USD 27.5 million to the Government of the Republic of Suriname
Exim Bank's Government of India supported Line of Credit of USD 2.5 million to the Government of Madagascar
CBDT invited applications for Under Secretaries in APA section
Foreign Exchange Management (Deposit) (Amendment) Regulations, 2018
ECB Policy - Review of Minimum Average Maturity and Hedging Provisions
FATCA - CBDT specifies 87 tax jurisdictions for purpose of passive non-financial entity
CBDT - Specification of section 285BA
Appeal Form for DRP substituted
CBDT amends Rules to notify new Form 36 for filing appeal to ITAT
FEMA - Govt notifies fresh monetary limits for adjudicators
India-Portugal DTAA - New Article 26 inserted relating to exchange of information
CBDT puts in abeyance controversial clauses relating to GAAR & GST
CBDT amends Form 3CD seeking details of GST-related entities
Exim Bank & LIC receive exemption from interest income pursuant to DTAA between India & Qatar
CBDT prescribes registration form for Non-resident applicants
POEM - CBDT clarifies on computation of income, treatment of unabsorbed depreciation, set off or carry forward of losses & more
Amendment in Rule 10CB of Income-tax Rules, 1962 in respect of computation of interest income pursuant to secondary adjustment made under section 92CE of Income-tax Act, 1961
Investment by Foreign Portfolio Investors (FPI) in Debt - Review
CBDT amends Protocol between India-Kuwait
CBDT amends Protocol between India-Kazakhstan
Risk Management and Inter-bank Dealings: Revised guidelines relating to participation of a person resident in India and Foreign Portfolio Investor (FPI) in the Exchange Traded
CBDT notifies India-Kenya DTAA
Calling for applications for posting at Under Secretary Level in Foreign Tax & Tax Research Division of CBDT
Calling for applications for posting at Under Secretary Level in Foreign Tax & Tax Research Division of CBDT
Govt notifies India-Brazil Protocol
CBDT Request for Exchange of Information from Field Officers in the time barring cases
Foreign Exchange Management (Transfer or Issue of any Foreign Security) (Amendment) Regulations, 2017
Govt notifies detailed amendments in FEMA Regulations for transfer of shares by a non-resident
Clarification on Indirect Transfer provisions in case of redemption of share or interest outside India under the lncome-tax Act, 1961
Vacancy at the level of Under Secretary in Foreign Tax & Tax Research Division of CBDT
International Transactions - CBDT amends Rule 10D to prescribe guidelines for keeping detailed information and documents & furnishing of Report + notifies new Form 3CEAA for M
CBDT notifies India-Slovenia Protocol
Order under section 119 of the Income-tax Act, 1961 ('the Act')
Clarification related to guidelines for establishing 'Place of Effective Management' (PoEM) in India-reg
CBDT notifies India-Vietnam Protocol
Transfer Pricing - CBDT inserts new columns in Form No 3CEFA relating to employee cost in relation to operating expenses + currency of denomination of loan amount for each tra
CBDT notifies method to determine FMV of unquoted equity shares
CBDT notifies Rule 10CB relating to time limit for repatriation of excess money u/s 92CE
ALP margin - CBDT notifies 1% for wholesale and 3% for other cases
CBDT creates 13 posts of CIT (DR) & (DRP) by diverting posts of CIT(A)
CBDT issues clarification with respect to seafarer receiving remuneration in NRE account
Protocol amending India-Singapore DTAA notified
Guidelines for waiver of interest charged under section 201(1A) (i) of the Income-tax Act, 1961
Govt approves nine (9) FDI proposals involving FDI of Rs. 659 crore
Risk Management and Inter-bank Dealings: Operational flexibility for Indian subsidiaries of Non-resident Companies
Finance Bill 2017 as Passed by Lok Sabha on 22nd March, 2017
CBDT invites applications for Director / DS in FT & TR division
Clarification for determination of Place of Effective Management (POEM) of a company, other than an Indian company-reg
Govt notifies all provisions of protocol amending India Israel DTAA
Clarifications on implementation on GAAR provisions under Income Tax Act, 1961
Guiding Principles for determination of Place of Effective Management (POEM) of a Company
Exchange facility to foreign citizens
CBDT notifies India-Cyprus Protocol
India-Sweden DTAA - Collection of taxes to remain suspended during MAP
Purchase and sale of securities other than shares or convertible debentures of an Indian company by a person resident outside India
Rule 114F - Reitrement or pension funds - CBDT substitutes certain clauses to clarify certain doubts
Corrigendum to Notification No 114/2016, Dated 14.12.2016
Cyprus is no longer notified uncooperative Tax Jurisdiction
Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Eighteenth Amendment) Regulations, 2016
Govt notifies rule to amend PML(A) Rules, 2005
Rule 8AA of I-T Rules, 1962 amended - sub rule (3) relating to immoveable property added
Exim Bank's GoI Supported Line Of Credit Of USD 87.00 Million To The Government Of The Republic Of Zimbabwe
India-Seychelles Sign EoI Agreement
India Notifies DTAA With Maldives Only For Income Deried From International Airport Transport
Streamlining The Process Of No Objection Certificate (NOC), Port Clearance Certificate (PCC), Voyage Return And Voyage Assessment In The Case Of Foreign Shipping Companies (FS
Format of reporting under Chapter-IX 'Exchange of Information under Tax Treaties' of Central Action Plan 2016-17
 
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