VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Orders and instructions › 2016
2016

The Board’s orders and instructions of 2016

Every document the Income Tax Department put in its miscellaneous communications list for 2016 — 59 of them. 21 have a page here. The rest are listed with the department’s own file, so nothing in the year is hidden.

With a page here

Each of these was read from the Board’s own PDF and written up.
DateWhat it isKind
19 December 2016Section 138(1)(a) order for sharing data on individuals with returned income above Rs. 10 lakh with the Petroleum MinistryOrder
30 November 2016Guidance note explaining the FATCA and CRS reporting obligations under rules 114F to 114H, as updated to 30 November 2016Guidance note
25 October 2016Order under section 119 relaxing the time limit for processing refund returns for assessment years 2012-13 to 2014-15Order
30 September 2016Order extending the earlier section 119 due-date relief to all assessees due to file by 30 September 2016Order
14 September 2016Extended due date of 17 October 2016 also applies to the specified date for the section 44AB auditOrder
9 September 2016Due date for audit cases for AY 2016-17 extended to 17 October 2016Order
17 August 2016Clarification closing section 35AC: deduction only up to 31 March 2017 and no approval requests after 31 December 2016Instruction
12 August 2016Order extending the time for issuing the Form 2 acknowledgement under the Income Declaration Scheme for July 2016 declarationsOrder
10 August 2016The Benami Transactions (Prohibition) Amendment Act, 2016, as assented to and publishedCommunication
29 July 2016Income-tax offices to stay open on 30 and 31 July 2016 to receive returns for assessment year 2016-17Order
25 July 2016Draft rules for computing the amount a company received for shares bought back, for the additional tax under section 115QACommunication
22 July 2016Standard operating procedure for the field on high value annual information return transactions carrying no valid PANInstruction
18 July 2016Implementation of the Direct Tax Dispute Resolution Scheme, 2016 — instructions to the field and a standard operating procedureInstruction
26 May 2016Second set of clarifications for financial institutions on due diligence and reporting under FATCA and the common reporting standardCommunication
23 May 2016Draft rules on valuing assets located in India and on the Indian concern's reporting duty under the indirect transfer provisionsCommunication
19 April 2016Approval of a Patna hospital under section 17(2) so that employer-paid treatment there is not a perquisiteOrder
18 April 2016Draft foreign tax credit rules under sections 90, 90A and 91, circulated for commentCommunication
7 March 2016Office memorandum halving the response time for verifying arrear demand before adjusting a refund under section 245Instruction
19 February 2016First set of clarifications to financial institutions on currency, account classification and entity accounts under FATCA and CRSCommunication
15 February 2016Instruction on the six-month time-limit for disposing of rectification applications under section 154(8)Instruction
15 February 2016Instruction that section 154 rectification orders be passed in writing and served on the taxpayerInstruction

The rest of the year’s list

These have no page of their own here. The title and the date are the department’s, and the link goes to the department’s own file.
DateWhat the department calls itThe file
23 December 2016Third and Final Draft of AHB-2017the department’s PDF
16 December 2016Order i.r.o. officers designated as CPIOs & the AAs, O/o CCIT-1, Patnathe department’s PDF
3 November 2016Observance of Vigilance Awareness Week, 2016the department’s PDF
31 October 2016Notification No. 19 of 2016 - Non-Functional Up-gradation (NFU) in the Senior Administrative Grade (SAG) of Rs. 37400-67000 + Grade Pay of Rs. 10000 (Pre-revised) w.e.f. 17-03-2016the department’s PDF
19 October 2016Observance of Vigilance Awareness Week, 2016the department’s PDF
17 October 2016Nomination for the course on "The Techniques of Investigation in Business ERPs " at NADT from 8th to 11th of November, 2016the department’s PDF
14 October 2016Notification No. 18 of 2016 - Selection Grade (NFSG) in the PB-4 of Rs. 37400-67000 + Grade Pay of Rs. 8700 to the officers in the grade of Joint Commissioners of Income Taxthe department’s PDF
6 October 2016Observance of Vigilance Awareness Week-2016the department’s PDF
4 October 2016Engagement of Special Public Prosecutor in Ropar, Mohali and Chandigarh for Income Tax Departmentthe department’s PDF
1 October 2016Income Tax Department Income Tax Return Statistics Assessment Year 2014-15​the department’s PDF
1 October 2016Income Tax Department Income Tax Return Statistics Assessment Year 2013-14the department’s PDF
28 September 2016ONLINE EXAMINATION PREPARATORY ( OEP) SOFTWARE has been inaugurated by Smt. Gunjan Misra, IRS, Pr.DGIT(Training), NADT, Nagpur on 16.09.2016 and dedicated access for all the Officers/staffthe department’s PDF
28 September 2016All offices will remain open till 8.00 PM on 28th and 29th september, 2016 in view of I.D.S.the department’s PDF
21 September 2016Withdrawal of Notifications granting approval u/s 35(1)(ii) of the Income-tax Act, 1961 in some casesthe department’s PDF
16 September 2016Minutes of the Meeting of the Personnel Grievance Redressal Committee (JCA) which was held on 23-8-2016 at 03.00. P.M. in Room No. 157, North Block, New Delhithe department’s PDF
26 August 2016​Extension of date of filing return in the state of Jammu & Kashmirthe department’s PDF
1 August 2016Income Tax Department Income Tax Return Statistics Assessment Year 2012-13​​​​​​​​ (Version 2)the department’s PDF
29 July 2016Extension of date of filing of Income Tax Return throughout Indiathe department’s PDF
29 July 2016Extension of date of filing of Income Tax Return in the area of Jammu and Kashmirthe department’s PDF
25 July 2016Corrigendum regarding the 'Letter Template' issued vide letter of Board dated 22.07.2016 in connection with handling of AIR transactions without valid PANthe department’s PDF
25 July 2016Corrigendum regarding the "Letter Template" issued vide letter of Board dated 22.07.2016 in connection with handling of AIR transactions without valid PANthe department’s PDF
23 July 2016Report on MAT for Indian Accounting Standards (Ind AS) compliant companiesthe department’s PDF
30 May 2016Talkathon on Income Disclosure Scheme telecast on May 31 at 7 PM on Doordarshanthe department gives no file link for this one
23 May 2016Use of email based communication for Paperless Assessment Proceedingsthe department’s PDF
20 May 2016The Inauguration ceremony of 'The Uttarayan-2016 batch of newly promoted ACsIT' is scheduled on 23/05/2016 from 09.30 onwards in NADT, Nagpurthe department gives no file link for this one
18 May 2016Online Application for ITO/ITI Exam- 2016the department gives no file link for this one
2 May 2016Consistency in taxability of income/loss arising from transfer of unlisted shares under Income-tax Act, 1961the department’s PDF
7 April 2016The Convocation & Valediction Ceremony of the 68 Batch of IRS officers will be held on 12/4/2016 & 13/4/2016 respectively at NADT, Nagpur.the department gives no file link for this one
21 March 2016Report of the Committee on Taxation of E-Commercethe department’s PDF
18 March 2016MAT-IndAS Committee Reportthe department’s PDF
11 March 2016Non-deposit of tax deducted at source by the deductor-Recovery of demand against the deductee assesseethe department’s PDF
26 February 2016Dedicated structure created for delivery and monitoring of Tax Payer Servicesthe department’s PDF
17 February 2016CGLE 2014 allocation of regions in the cadre of Inspector on the basis of CGLE-2014the department’s PDF
28 January 2016In case of PAN applications form non-individuals, Seal and/or Stamp is not required on PAN application Form 49A or 49AAthe department gives no file link for this one
19 January 2016Two additional modes of generating Electronic Verification Code (EVC) have been notified i) By pre-validating Bank account details and ii) By pre-validating Demat account details. [Refer Notification No. 1/2016 dated 19/01/2016]the department’s PDF
14 January 2016Issue of refunds up to Rs.5,000/- and refunds in cases where outstanding arrear is up to Rs.5,000/- in Non-CASS cases for AYs 2013-14 and 2014-15.the department’s PDF
8 January 2016Inauguration of the Induction training of the 69th Batch of IRS at NADT by Shri Arun Kumar Jain, Chairman CBDT, New Delhi on 11th January 2016 at 01.15 PM.the department’s PDF
1 January 2016Income Tax Department Time Series Data Financial Year 2000-01 to 2016-17the department’s PDF

An order of the Board binds the department, not you and not a court. The Board writes to its own officers. An assessee may hold the department to an order or an instruction 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. This is the most common mistake made with this material, and it is worth making twice: a direction of the Board is not a section of the Act.