VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Circulars › 2016
2016

Circulars of 2016

Every circular the Income Tax Department published in 2016 — 49 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 43/201627 December 2016Explanatory notes on provisions of the taxation and investment regime for pradhan mantri garib kalyan yojana 2016 as contained in chapter ix a of the finance act 2016
Circular No. 42/201623 December 2016Circular No. 42 of 2016
Circular No. 41/201621 December 2016Circular No.41 of 2016
Circular No. 40/20169 December 2016Government of India
Circular No. 39/201629 November 2016Transport, Power and Interest subsidies received by an Industrial Undertaking- Eligibility for deduction under sections 80-IB, 80-IC etc., of the Income-tax Act, 1961
Circular No. No.RB/CIR/IDS/150728 November 2016No.rb/cir/ids/1507
Circular No. RB/CIR/OTC-IDS/1404A25 November 2016Income Declaration Scheme 2016 – Grievance regarding non-acceptance by banks of payments under IDS, 2016 through ITNS-286
Circular No. 38/201622 November 2016Adminissibilty of expenditure incurred by a firm on Keyman Insurance Policy in the case of a Parter
Circular No. 37/20162 November 2016Chapter VI-A deduction on enhanced profits
Circular No. 36/201625 October 2016Taxability of the compensation received by the land owners for the land acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Ac
Circular No. 35/201613 October 2016Circular No. 35 /2016
Circular No. 34/201621 September 2016Order under section 119 of the Income-tax Act, 1961
Circular No. 33/201612 September 2016Circular No.33 of 2016
Circular No. DBR. No. Leg. BC. 13/09.07.005/2016-178 September 2016Income Declaration Scheme, 2016 - Acceptance of cash over the counter
Circular No. 32/20161 September 2016Circular No. 32 of 2016
Circular No. 31/201630 August 2016Circular No.31 of 2016
Circular No. 30/201626 August 2016Streamlining the process of No Objection Certification (NOC), Port Clearance Certificate (PCC), voyage return and voyage assessment in the case of Foreign Shipping Companies (FSCs)
Circular No. 29/201618 August 2016Clarifications on the income declaration scheme 2016
Circular No. 28/201627 July 2016Clarification regarding attaining prescribed age of 60 years/80 years on 31st March itself, in case of Senior/Very Senior Citizens whose date of birth falls on 1st April, for purposes of Inc
Circular No. 27/201614 July 2016Circular No. 27 of 2016
Circular No. 26/20164 July 2016Applicabilty of section 197A(1D) and section 10(15)(viii) of the Income-tax Act, 1961 to interest paid by IFSC Banking Units (IBUs)- Clarification regarding
Circular No. 25/201630 June 2016Clarifications on the income declaration scheme 2016
Circular No. 24 /201627 June 2016Circular No. 24 of 2016
Circular No. 23/201624 June 2016Amendment in Section 206C of the Income-tax Act vide Finance Act 2016
Circular No. Cirular No. 22/20168 June 2016Amendment in Section 206C vide Finance Act 2016 - Clarifications
Circular No. 12/201630 May 2016Admissibility of claim of deduction of Bad Debt under section 36(1)(vii) read with section 36(2) of the Income-tax Act, 1961
Circular No. 21/201627 May 2016Clarification regarding cancellation of registration u/s 12AA of the Income-tax Act, 1961 in certain circumstances
Circular No. 20/201626 May 2016E-filing of appeals : Extension of time limit
Circular No. 19/201625 May 2016- Central Board of Direct Taxes
Circular No. 18/201623 May 2016Relaxation for furnishing of UID in case of Form 15G/15H for certain quarters
Circular No. 16/201620 May 2016Circular No. 16 of 2016
Circular No. 17/201620 May 2016Clarifications on the income declaration scheme 2016
Circular No. 15/201619 May 2016Additional depreciation u/s 32(1)(iia) of the Income-tax Act, 1961
Circular No. 14/201618 May 2016Circular No. 14 /2016
Circular No. 13/20169 May 2016Verification of tax-returns for Assessment Years 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2013-2014 and 2014-2015 through EVC which are pending due to non-filing of ITR-V Form and process
Circular No. 9/201626 April 2016Commencement of limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961
Circular No. 10/201626 April 2016Limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961
Circular No. 11/201626 April 2016Payment of interest on refund under section 244A of excess TDS deposited under section 195 of the Income-tax Act, 1961
Circular No. 08/201617 March 2016Modification of Instruction 9/2006
F.No. 279/Misc./M-142/2007-ITJ (Part)8 March 2016Clarification on applicability of Circular 21 of 2015
Circular No. 7/20167 March 2016Clarification regarding taxability of consortium members
Circular No. 04/201629 February 2016Tax Deduction at Sources (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting
Circular No. 05/201629 February 2016Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements
Circular No. 06/201629 February 2016Issue of taxability of surplus on sale of shares and securities capital gains or business income instructions in order to reduce litigation
Circular No. 3/201626 February 2016Clarification regarding nature of share Buy-back transactions under Income-tax Act, 1961
Circular No. 2/201625 February 2016Benefits of the India-United Kingdom (UK) Double Taxation Avoidance Agreement to UK parternership firms
Circular No. 1/201615 February 2016Clarification of the term 'initial assessment year' in section 80-IA(5) of the Income-tax Act, 1961
Instruction No. 1/201615 February 2016Following the prescribed time-limit in passing order under sub-section (8) of section 154 of Income-tax Act, 1961
Instruction No. 2/201615 February 2016Passing rectification order under section 154 of Income-tax Act, 1961
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.