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2014

Circulars of 2014

Every circular the Income Tax Department published in 2014 — 21 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular 17/201410 December 2014Circular No : 17/2014
Circular 16/201417 November 2014Circular No. 16 /2014
Circular 15/201417 October 2014(Central Board of Direct Taxes)
Circular 14/20148 October 2014Clarification regarding allowability of deduction under section 10A/10AA on transfer of Technical Man-power in the case of software industry
F.No.153/53/2014-TPL (Pt.I)26 September 2014Tpl pt.i order under section 119 of the income tax act 1961
Circular No. 13/201428 July 2014Circular No. 13/2014 [F.no.225/78/2014-ita.ii], Dated 28-7-2014
Circular No. No. CIT-1/CBDT Sports/2014-1424 July 2014%e0%a4%b8%e0%a5%8d%e0%a4%aa%e0%a5%8b%e0%a4%b0%e0%a5%8d%e0%a4%9f%e0%a5%8d%e0%a4%b8/2014
Order u/s 119(1) of the I.T. Act.24 July 2014Order u/s 119(1) of the I.T. Act
Circular No. -24 July 2014Special Return Receipt Counters
Circular No. 12/ 201418 July 2014Section 10A, read with section 10AA of the Income-tax Act, 1961 - Free Trade Zone - Clarification on Allowability of Deduction under section 10A/10AA on Transfer of Technical Manpower in Cas
Circular No. 11/201416 May 2014Order passed under section 264 of the Income-tax act - Administrative supervision
Circular No. 10/2014 [F.No.178/84/2012-ITA-I]6 May 2014Section 80-IA, sub-clause (iii) of sub-section (4) of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertakings, or enterprises engaged in infrastructure develop
Circular 9/2014, dated 23-4-201423 April 2014Section 32 of the Income-tax Act, 1961 - Depreciation - Allowance/rate of - Clarification on treatment of expenditure incurred for development of roads/highways in BOT agreements
Circular 8/2014, dated 31-3-201431 March 2014Section 10(2A) of the Income-tax Act, 1961 - Firm - Share of profits to partner of firm - Clarification on interpretation of provisions of section 10(2A) in cases where income of firm is exe
Circular 7/2014, dated 4-3-20144 March 2014Dated 4 3 2014 section 200 of the income tax act 1961 deduction of tax at source duty of person deducting tax ex post facto extension of due date for filing tds/tcs statements for fys 2012 1
Circular 5/2014, dated 11-2-201411 February 2014Section 14A of the Income-tax Act, 1961, read with rule 8d of the Income-tax Rules, 1962 - Expenditure incurred in relation to income not includible in total income - Clarification on disall
Circular 6/2014, dated 11-2-201411 February 2014Government of India
Circular 4/2014, dated 10-2-201410 February 2014Section 143 of the Income-tax Act, 1961 - Assessment - General – Non-filing of ITR-V in returns with refund claims – Relaxation of time-limit for filing ITR-V and processing of such returns
Circular 3/2014, dated 24-1-201424 January 2014Dated 24 1 2014 circular 3/2014 dated 24 1 2014
Circular No. 2/201420 January 2014Section 10(17A) of the Income-tax Act, 1961 - Awards - Awards Instituted/approved by the Central/state Government under Clause (17A) for the Purpose of Exemption of Payment Made in Pursuance
Circular 1/2014, dated 13-1-201413 January 2014Chapter Xvii-b of the Income-tax Act, 1961 - Collection and Recovery of TAX - Deduction at Source - Clarification Regarding TDS under Chapter Xvii-b on Service TAX Component Comprised of Pay
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.