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2012

Circulars of 2012

Every circular the Income Tax Department published in 2012 — 94 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 10/2012, dated 31-12-201231 December 2012Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period
Press Release, dated 26-12-201226 December 2012Frequently Asked Tax Questions by Qualified Foreign Investors (QFIs)1
Press Release, dated 14-12-201214 December 2012Income Tax Refund
PRESS RELEASE, DATED 14-12-201214 December 2012Updating Tax Officials' Knowledge of Law
Circular No. Office Order [F. NO. 19-AD(ATD)/2012], dated 13-12-201213 December 2012Instructions Regarding e-payment of ITAT Fees
Press Release, dated 29-11-201229 November 2012General Anti-Avoidance Rules
Instruction [F.NO. DIT(S)-III/CPC/2012-13], dated 27-11-201227 November 2012Step-wise procedure for adjustments of refunds
Letter [F. NO. HRD/CMD/123/2/2011-12/2301], dated 23-11-201223 November 2012Providing adequate support staff to all the assessment units
Press Release, dated 10-11-201210 November 2012Government in a Statement States that Appropriate Action has been Taken on the Information Received by it from the Government of France in June 2011
Press Release, dated 9-11-20129 November 2012Protocol Amending the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of INDIA for the Avoidance of Double Ta
CIRCULAR [NO. F.1-AD (E-BENCH)/AT/2012], DATED 9-11-20129 November 2012Section 255 of the Income-tax Act, 1961 - Procedure of Appellate Tribunal - Practice Note for hearing appeals & Applications fixed before ITAT nagpur e-bench
Letter [F.NO. DIT(S)-III/CPC/2012-13 - 14161-78], dated 5-11-20125 November 2012Clean up of demand uploaded to CPC FAS before issue of refund in cases processing of e-returns of A.Y. 2012-13
Press Release, dated 1-11-20121 November 2012Protocol Amending the Convention Between INDIA, UK and the Northern Ireland Signed for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income a
Press Release, dated 29-10-201229 October 2012Statement of the Union Finance Minister Shri P. Chidambaram on Fiscal Roadmap and Consolidation
Press Release, dated 26-10-201226 October 2012Final Report of the Committee constituted for formulating Accounting Standards for the purposes of notification under section 145(2) of the Income-tax Act, 1961
Press Release [F.No.500/96/97-FTD-II(PT. II)], dated 25-10-201225 October 2012Nomination of officers for SAARC Seminar on Taxpayer services at Dhulikhel, Nepal
Letter [F.NO. 279/M - 73/2012-ITJ], dated 25-10-201225 October 2012Mounting Pendency of Appeals before CsIT(A) & tardy disposal by CsIT(A) - Performance appraisal of CsIT(A)
Letter, dated 19-10-201219 October 2012Filing of SLP against the vacation of stay of recovery proceedings granted by the Karnataka High Court in the case of Kingfisher Airlines
Circular No. 09/201217 October 2012Section 194C of the Income-tax Act, 1961 - Deduction of TAX at Source - Payments to Contractors & Sub-contractors - Deduction of TAX at Source on Payment of GAS Transportation Charges by the
F. No.500/154/2009-FTD-I, dated 16-10-201216 October 2012I dated 16 10 2012 f. no.500/154/2009 ftd i dated 16 10 2012
Press Release, dated 9-10-20129 October 2012Report of the Expert Committee on Retrospective Amendments made by the Finance Act, 2012 to Income-Tax Act, 1961 Relating to Taxation of Non- Residents on Indirect Transfer; Comments and Sug
Press Release No. 402/92/2006-MC (25 OF 2012), dated 8-10-20128 October 2012Analysis of e-filed returns filed in current Financial Year
Letter [F.No. DIT(S)-I/AIS/NODAL/12-13], dated 8-10-20128 October 2012Migration of PAN lying in Orphan Jurisdiction to the Jurisdictional AOs by Nodal officers appointed under CsIT(CO)
Letter [F.No. DIT(S)-I/AIS/NODAL/12-13], dated 8-10-20128 October 2012Pendency in PAN Transfer Request
Circular No. 08/20125 October 2012Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries under section 192 during the financial year 2012-13
Order [F.no.225/163/2012/TA-II], dated 28-9-201228 September 2012INCOME-TAX offices to remain open on 29th & 30th September, 2012, for convenience of taxpayers
Letter no. DGIT(L&R)/HC Appeal/Quarterly Report/2012-13/603, dated 26-9-201226 September 2012Monitoring of filing of appeal in the High Courts - Non-receipt of quarterly reports as per the CBDT Instruction No. 7 of 2011
Letter [F.no. 279/MISC/M-30A/2011-ITJ], dated 25-9-201225 September 2012Report in respect of cases involving COD (Committee on Disputes) clearance requisitioned vide letter no. [F-279/M-30A/2011-ITJ] due to be received since 31-12-2011
Letter DO F.NO. 225/97/2012/ITA.II, dated 25-9-201225 September 2012Improving quality of scrutiny assessments - Central Action Plan ('CAP') for Financial Year 2012-13
Press Release, dated 21-9-201221 September 201221 9 2012 press release dated 21 9 2012 1
Press Release, dated 21-9-201221 September 2012Rajiv Gandhi Equity Savings Scheme (RGESS) - Finance Minister approves the Operational Features
Circular No. 07/201221 September 20127/2012 dated 21 9 2012
Letter no. DIT(L&R)-I/DELAY IN SLP/2012-13, dated 19-9-201219 September 2012Adverse observations of Supreme Court for delay in filing SLP - curtailing delay in sending proposal to Directorate of Legal & Research
Letter [F.NO. Addl. DIT/INTL. TAXATION/2012-13], dated 19-9-201219 September 2012Transfer of PANs of Non-Resident assessees
Letter [F.No. 246/94/2012-H&FAC-I], dated 12-9-201212 September 2012Delay in receipt of replies from the AG leading to avoidable remedial action
Order No. 9/FT&TR/2012 [F. No. 500/15/2011-FT&TR-1], dated 7-9-20127 September 2012Section 144C of the Income-tax Act, 1961 - Dispute resolution Panel-Reference to - Reconstitution of DRP at specified areas of jurisdiction
Letter [F.NO. 187/12/2010-ITA-1], dated 5-9-20125 September 2012Instructions regarding Income limits for assigning cases to Deputy Commissioners/Assistant Commissioners/ITOs
Press Release, dated 3-9-20123 September 2012Report of the Committee on Roadmap for Fiscal Consolidation
Letter [DIT(S)-III/DMFortnight/2012-13], dated 3-9-20123 September 2012Demand Management Fortnight- Standard Operating Procedure (SOP)
Press Release, dated 1-9-20121 September 2012Gaar - the Expert Committee Headed by DR. Parthasarathi Shome on Gaar Submits the Draft Report; Comments from Stakeholders and General Public Invited by 15-9-2012
Press Release, dated 1-9-20121 September 2012GAAR - Scope of the Terms of Reference of the Expert Committee headed by Dr. Parthasarathi Shome ON GAAR Expanded to Include all Non-Resident Tax Payers Instead of Only FIIs
Circular No. OFFICE MEMORANDUM [F. NO. A.50050/95/2012-AD.I], DATED 1-9-20121 September 2012GAAR - Constitution of an Expert Committee on GAAR to undertake stakeholder consultations to finalize the guidelines for General Anti Avoidance Rules (GAAR) - Scope of terms of Reference of
Press Release, dated 31-8-201231 August 2012CBDT explains the rationale behind APA scheme
Order No. 8/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 28-8-201228 August 2012Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at Mumbai - 1
Order [F.NO. 500/15/2011-FT&TR-I], dated 28-8-201228 August 2012Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - corrigendum to Order No. 6/FT&TR/2012, dated 10-7-2012 and Order No. 7/FT&TR/2012, dated 31-7-2012 consti
Circular No. Office memorandum [F.NO. 279/M-61/2012-ITJ], dated 28-8-201228 August 2012Institutional Mechanism for Forming Departmental View on Contentious Legal Issues
Press Release NO.402/92/2006-MC (3 OF 2012), dated 21-8-201221 August 2012Appointment of Dr. Poonam Kishore Saxena as Chairperson of CBDT
Circular No. Office Memorandum [F.NO. 12020/6/2012-AD.IX], dated 16-8-201216 August 2012Constitution of a Committee for redressal of the demands/issues raised by ITGOA and ITEF
Circular No. Accounting Standards Committee Final Report14 August 2012Accounting Standards Committee Final Report
Press Release, dated 10-8-201210 August 2012Initiatives Taken by the Government for Unearthing and Curbing Black Money : A Fact Sheet
Press Release, dated 6-8-20126 August 2012Finance Minister Confident of Bringing Economy Back on Desired Track; Gives an Overview of Map for Recovery
Circular No. 6/20123 August 2012Central Board of Direct Taxes
Press Release, dated 1-8-20121 August 2012India Signs Tax Information Exchange Agreement with Monaco
Press Release [NO. 402/92/2006-MC (20 OF 2012)], dated 1-8-20121 August 2012CBDT's Clarification on extension of due date of filing of returns
Circular No. 05/20121 August 2012Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical and allied health sector Industry
Press Release, dated 31-7-201231 July 2012India Signs Revised DTAA with Indonesia for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with Respect to Taxes on Income
Press Release, dated 31-7-201231 July 2012Relaxation from compulsory e-filing of return of income for assessment year 2012-13 for representative assessEes of non-residents and in the case of private discretionary trusts
Order [F. NO. 225/163/2012/ITA.II], dated 31-7-201231 July 2012Section 119 of the Income TAX Act, 1961 - Income TAX Authorities - Instructions to Subordinate Authorities - Order Extending DUE Date for Filing Income TAX Returns for A.y. 2012-13
Press Release, dated 30-7-201230 July 2012Taxation of Portfolio Investments referred to GAAR Committee
Press Release, dated 30-7-201230 July 2012Prime Minister sets up Committee to Review Taxation of Development Centres and the IT Sector - Safe Harbour Provisions to be Finalised soon
Press Release, dated 26-7-201226 July 2012Measures Taken by Government to Tackle Black Money
Press Release, dated 24-7-201224 July 2012Income Tax Department Starts Two More Taxpayer Friendly Initiatives : 'Register for Home Visit' and 'Online Tax Help'
Circular No. [NO. 402/92/2006-MC (15 OF 2012)], dated 20-7-201220 July 2012Exemption of salaried employees from requirement of filing of returns for assessment Year 2012-13
Press Release, dated 13-7-201213 July 2012Constitution of an Expert Committee on GAAR to undertake stakeholder consultations to finalise the guidelines for GAAR
Press Release, dated 10-7-201210 July 2012Deductors Must Comply with Their Obligations to Ensure Correct Credit to Persons from Whose Income TAX Is Deducted at Source
Order No. 6/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 10-7-201210 July 2012Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at specified areas
Press Release no. 402/92/2006-MC (13 OF 2012), dated 9-7-20129 July 2012Net direct tax collections during April-June, 2012
Press Release [No. 402/92/2006-MC (12 OF 2012)], dated 2-7-20122 July 2012Mandatory E-filing of Income TAX Return
Press Release, dated 28-6-201228 June 2012Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961
Circular No. 225/124/2012/ITA.II], dated 20-6-201220 June 2012Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Order extending due date for filing Form 49C for F.Y. 2011-12
Circular No. 04/201220 June 2012Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile disputed arrear demand
Press Release [F.NO.RC/TRP-1(1)/2011-12], dated 19-6-201219 June 2012Setting up of Tax Kiosks and use of mobile vans in CCIT (CCA) REGION
Circular No. 03/201212 June 2012Supplementary Memorandum Explaining the Official Amendments Moved in the Finance Bill, 2012 AS REFLECTED IN THE FINANCE ACT, 2012
Circular No. H-7815/15.01.001/2011-126 June 2012Special Deposit Scheme (SDS), 1975 - Revision of Rate of Interest
Circular No. 05/FT&TR/2012 [F. NO. 500/15/2011-FT&TR-I], 20121 June 2012Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at Delhi & Mumbai
Circular No. 02/201222 May 2012Finance Act, 2011 - Explanatory notes to the provisions of the Finance Act, 2011
Press Release16 May 2012government's white paper on black money
Circular No. F-46-AD(AT)2012]14 May 2012Cancellation of transfer order of Judicial Member, Chandigarh Benches to Pune Benches of ITAT
Circular No. F-46-AD(AT)2012]11 May 2012Transfer of specified members of ITAT from one Bench(es) to another Bench(es)
Circular No. 500/54/2012-FTD.I3 May 2012Reconstitution of Advisory Group for International Taxation and Transfer Pricing in Department of Revenue, Ministry of Finance
Press Release2 May 2012CBDT clarifies "Vodafone was warned"
F. NO. 500/15/2011—FT&TR-111 April 2012Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Constitution of DRP at specified places - Corrigendum to Order No. 4/FT&TR/2012, dated 10-4-2012
Circular No. 04/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I]10 April 2012Section 144C of the Income-tax Act, 1961 - Dispute resolution panel - Reference to - Constitution of DRP at specified places - modification of order no. 1/ft&tr/2012 and no. 2/ft&tr 2012
Circular No. 01/20129 April 20121/2012 dated 9 4 2012
Circular No. DGBA.CDD. No. H- 6506/15.02.001/2011-123 April 2012Small Savings Schemes - Public Provident Fund Scheme, 1968 (PPF, 1968) and Senior Citizens Savings Scheme, 2004 (SCSS, 2004) - Revision of interest rates
Order [F.NO.225/138/2011/ITA.II30 March 2012Section 119 of the Income-tax act, 1961 - income-tax authorities - instructions to subordinate authorities - order under section 119(1)
F.NO. 500/54/2012-FTD.I22 March 2012Advisory group for international taxation & transfer pricing in department of revenue, ministry of finance
Circular No. 02/FT&TR/2012 [F. NO. 500/15/2011 -FTD-I]21 March 2012Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Constitution of DRP at specified places - Modification of Order No. 1/FT&TR/2012, dated 21-1-2012
Circular No. 1/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I]31 January 2012Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Constitution of DRP at specified places
Circular No. No.402/92/2006-MC (4 of 2012)27 January 2012No.402/92/2006-MC (4 of 2012)
Circular No. DGBA.CDD. NO.H- 4836 /15.02.001/2011-1220 January 2012Clarification on regulation of interest rates for Small Savings Schemes
Circular No. No.402/92/2006-MC (03 of 2012)18 January 2012Verification of High Value Transactions (Investments / Deposits / Expenditure) from Persons WHO ARE NOT Assessed to Income TAX or …
Circular No. 402/92/2006-MC( 1 of 2012)4 January 2012Gross Direct/corporate Taxes Collection During April-december, 2011
Press Release4 January 2012Clarification on Interest Rates on Small Savings Schemes
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.