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2013

Circulars of 2013

Every circular the Income Tax Department published in 2013 — 20 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular 10/DV/201316 December 2013Section 40(a)(ia) OF the Income-tax Act, 1961 - Business disallowance - Interest, etc., paid to resident without deduction of tax at source - Clarification regarding conflicting interpretati
Circular 9/201319 November 2013Section 144C of the Income-tax Act, 1961 - Dispute resolution panel - Reference to - Clarification in respect of circular no.5/2010, dated 3-6-2010 on explanatory notes to the provisions of
Circular 8/201310 October 2013Income tax deduction from salaries during the financial year 2013 14 under section 192 of the income tax act 1961
F. No. 500/138/2002-FTD II, dated 16-8-201316 August 2013Ftd ii dated 16 8 2013 f. no. 500/138/2002 ftd ii dated 16 8 2013
Circular 7/DV/2013, dated 16-7-201316 July 2013Section 10A, read with Sections 10AA & 10B of the Income-tax Act, 1961 - Free Trade Zone - Clarification on Issues Relating to Applicability of Chapter IV of the Act and SET OFF and Carry Fo
Circular 5/201329 June 2013Section 92C of the Income-tax Act, 1961 - read with rule 10B of the Income-tax Rules, 1962 - Transfer Pricing - Compution of Arm's Length Price - Application of Profit Split Method - Withdra
Circular 6/201329 June 2013Section 92C of the Income-tax Act, 1961 - Transfer Pricing - Computation of Arm's Length Price - Clarifications on Functional Profile of Development Centers Engaged in Contract R&d Services
Circular No. F. N o. 50312 L1,/ 20 Og-Ff D -l, dated 8-5-20138 May 2013F. N o. 50312 L1,/ 20 Og-Ff D -l
Circular 4/201317 April 2013Issuance of certificate for tax deducted at source in form no. 16 in accordance with the provisions of section 203 of the income tax act 1961 read with the rule 31 of the income tax rules 19
Circular 3/201326 March 2013Circular on conditions relevant to identify development centres engaged in contract r d services with insignificant risk
Circular 2/201326 March 2013Circular on application of profit split method
Press Release, dated 1-3-20131 March 2013Finance Ministry's Clarification on TAX Residency Certificate (TRC)
Press Release, dated 11-2-201311 February 2013Government Once again urges all Tax Payers to Disclose their true income and pay Appropriate Taxes within the Current Financial Year
Circular No. Note, dated 21-1-201321 January 2013ITAT's note on department's General Grievances in the matter of representation and adjudication of cases fixed before each bench of ITAT Delhi
Press Release, dated 18-1-201318 January 2013Heads of the Revenue of Brics Countries Identifies Seven areas of tax policy and tax Administration for Extending their Mutual Cooperation; joint Communique issued after Two Day meeting of t
Press Release, dated 17-1-201317 January 2013Clarification Regarding issues Relating to Export of Computer Software- Direct TAX Incentives
Circular 1/201317 January 2013Issues relating to export of computer software direct tax benefits clarification
Press Release, dated 14-1-201314 January 2013Statement of the Finance Minister on Gaar
Press Release, dated 4-1-20134 January 2013Income TAX Department
Circular No. ITAT's Practice Note, dated 1-1-20131 January 2013Section 255 of the Income-tax Act, 1961 - Appellate Tribunal - Procedure of - Practice note for hearing appeals & Applications fixed before ITAT Allahabad Bench, Allahabad
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.