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2017

Circulars of 2017

Every circular the Income Tax Department published in 2017 — 31 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 29/20175 December 2017Income-tax deduction from salaries during the financial year 2017-18 under section 192 of the Income-tax Act, 1961
Circular No. 28/20177 November 2017Clarification on indirect transfer provisions in case of redemption of share or interest outside INDIA under the income tax act 1961
Circular No. 27/20173 November 2017Clarification on cash sale of agricultural produce by cultivators/agriculturists
Circular No. 26/201725 October 2017Order under section 119 of the income tax act 1961 in respect of extension of due date for filing of country by country report for reporting accounting year 2016 17
Circular No. 25/201723 October 2017Clarification related to guidelines for establishing place of effective management poem in INDIA
Circular No. 24/201725 July 2017Clarifications on computation of book profit for the purposes of levy of minimum alternate tax MAT under section 115JB of the income tax act 1961 for indian accounting standards ind as compl
Circular No. 23/201719 July 2017Modification of circular no.1 of 2014 in view of substitution of service tax by goods and services tax GST
Circular No. ​Modification of Circular No. 21/2015 dated 10.12.201514 July 2017No. 21/2015 dated 10.12.2015
Circular No. 22/20173 July 2017Circular No. 22 of 2017
Circular No. 19/201712 June 2017Settled view on section 2 22 e of the income tax act trade advances
Circular No. 20/201712 June 2017Applicability of explanation 2 to section 132B of the it act 1961
Circular No. 21/201712 June 2017Non applicability of the provisions of section 194 1 of the i.t. act 1961 on remittance of passenger service fees psf by an airline to an airport operator
Circular No. 18/201729 May 2017Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 - Exemption thereof
Circular No. 17/201726 April 2017A circular of the Board
Circular No. 16/201725 April 2017Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park /SEZ - to be treated as business income
Circular 14/201721 April 2017Circular No.14 of 2017
Circular No. 15/201721 April 2017Circular No. 15 of 2017
Circular No. 13/201711 April 2017Clarification regarding liability to income tax in INDIA for a non resident seafarer receiving remuneration in NRE non resident external account maintained with an indian bank
Circular 12/201731 March 2017Circular No. 12 of 2017
Circular No. 11/201724 March 2017Guidelines for waiver of interest charged under section 201(1A)(i) of the Income-tax Act, 1961
Circular No. 10/201723 March 2017Clarification on Income Computation and Disclosure Standard (ICDS) notified under section 145(2) of the Income-tax Act, 1961
Circular No. 9/201714 March 2017Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
Circular No. 8/201723 February 2017Clarification for determination of Place of Effective Management (POEM) of a company, other than an Indian company
Circular No. 7/201727 January 2017Clarification on implementation of GAAR provsions under the Income Tax Act, 1961
Circular No. 6/201724 January 2017Circular No. 06 of 2017
Corrigendum 01/201724 January 2017Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961
Circular No. 5/201723 January 2017Measures for reducing litigation - Clarification on Circulars 21/2015 and 8/2016
Circular No. 4/201720 January 2017%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%aa%e0%a4%a4%e0%a5%8d%e0%a4%b0 %e0%a4%b8%e0%a4%82. 41/2016 %e0%a4%8f%e0%a4%ab.%e0%a4%a8%e0%a4%82. 500/43/2012 %e0%a4%8f%e0%a4%ab%e0%a4%9f%e0%a5%80%e0%a4%8f%e
Circular No. 3/201720 January 2017Circular No.- 3/2017
Circular No. 2/201718 January 2017Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
Circular No. 1/20172 January 2017Government of INDIA
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.