Income Tax Circulars


Circular 14/2015 : Clarification on certain issues related to grant of approval and claim of exemption u/s 10(23C)(vi) of the Income-tax Act, 1961 17 August 2015 

Circular 13/2015 : Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets​ 6 July 2015 

Circular 12/2015 : Explanatory notes on provisions relating to tax compliance for undisclosed foreign income and assets as provided in chapter vi of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 2 July 2015 

Circular 11/2015 : ​Order under section 10(2)(b) of the Wealt Tax Act 11 June 2015 

Circular 10/2015 : Clarifications on Rollback Provisions of Advance Pricing Agreement Scheme 10 June 2015 

Circular 9/2015 : Section 119 of the Income-tax Act, 1961 - Income-tax Authorities - Instructions to subordinate authorities - Condonation of delay in filing refund claim and claim of carry forward losses under section 119(2)(b) 9 June 2015 

Circular 8/2015 : Procedure for response to arrear demand by taxpayer and verification and correction of demand by AOs 14 May 2015 

Circular 7/2015 : Requirement of tax deduction at source in case of corporations whose income is exempted under Section I0(26BBB) of the Income-tax Act, 1961 - Exemption thereof 23 April 2015 

Circular 6/2015 : Capital gains in respect of units of Mutual Funds under the Fixed maturity Plans on extension of their term 9 April 2015 

Circular 4/2015 : Clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, l96l ('Act') - regarding 26 March 2015

Circular 3/2015 : ​Clarification regarding 'Amounts not deductible' under sub-clause (i) of clause (a) of section 40 on Inocme-tax Act, 1961 ('Act') - regarding 12 February 2015

Circular 2/2015 : ​Chargeability of interest under section 234A of the Income-tax Act, 1961 on self-assessment tax paid before the due date of filing of return of income 10 February 2015 

Circular 1/2015 : ​Explanatory notes to the provisions of the Finance(No.2) Act, 2014​ 21 January 2015

Instruction No. 1/2015 : Clarification regarding applicability of section 143(1D) of the Income-tax Act, 1961 13 January 2015