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2009

Circulars of 2009

Every circular the Income Tax Department published in 2009 — 10 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 9/200930 November 2009Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Payment to non-resident - Clarification regarding remittances of Consular receipts to non-residents
Circular No. 8/200924 November 2009Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for professional or technical services - Applicability of provisions under section 194J, in the case of transacti
Circular No. 7/200922 October 2009Section 9 of the Income-tax Act, 1961 - Income - Deemed to accrue or arise in India - Withdrawal of Circulars No. 23 dated 23rd July, 1969, No. 163 dated 29th May, 1975 and No. 786 dated 7th
Circular No. 6/200931 August 2009Clarification Regarding Deduction of TAX at Source from Payments of Second Installment of Arrears to Government Employees on Account of Implementation of Sixth Central PAY Commission's Recom
Circular No. 5/20092 July 2009Procedure for Representation Before Bifr and Aaifr
Circular No. 4/200929 June 2009CBDT on Remittance to Non-residents under section 195
Circular No. 2/200921 May 2009NEW TDS and TCS Payment and Information Reporting System- Notification No. 858(E), Dated 25th March, 2009 Published in Official Gazette
Circular No. 3/200921 May 2009NEW Return Forms for Assessment Year 2009-10 – Matters Connected thereto
Corrigendum [F. NO. 178/19/2008-ITA-1], dated 8-5-20098 May 2009100% Export Oriented Unit - Eligibility for deduction under section 10B - Corrigendum to Instruction No. 2/2009
Circular No. 1/200927 March 20091/2009 dated 27 03 2009
A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.