FINANCE ACT, 2017 - EXPLANATORY NOTES TO PROVISIONS OF FINANCE ACT, 2017 CIRCULAR NO.2/2018 [F.NO.370142/15/2017-TPL], DATED 15-2-2018 Section/Schedule Particulars/Paragraph number Finance Act, 2017 First.Read More

SECTION 143, READ WITH SECTION 119, OF THE INCOME-TAX ACT, 1961 - ASSESSMENT - GENERAL - ORDER UNDER SECTION 119 - PROCESSING OF.Read More

SECTION 192 OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - SALARIES - INSTRUCTIONS FOR DEDUCTION OF TAX AT SOURCE.Read More

SECTION 9 OF THE INCOME-TAX ACT, 1961 - INCOME - DEEMED TO ACCRUE OR ARISE IN INDIA - CLARIFICATION ON INDIRECT TRANSFER PROVISIONS.Read More

SECTION 40A(3) OF THE INCOME-TAX ACT, 1961, READ WITH RULE 6DD OF THE INCOME-TAX RULES, 1962 - BUSINESS DISALLOWANCE - CASH PAYMENT EXCEEDING.Read More

SECTION 286, READ WITH SECTION 139, OF THE INCOME-TAX ACT, 1961 - REPORT IN RESPECT OF INTERNATIONAL GROUP - FURNISHING OF - EXTENSION.Read More

SECTION 6 OF THE INCOME-TAX ACT, 1961 - RESIDENTIAL STATUS - DETERMINATION OF PLACE OF EFFECTIVE MANAGEMENT (POEM) OF A COMPANY - CLARIFICATION.Read More

SECTION 115JB OF THE INCOME-TAX ACT, 1961 - MINIMUM ALTERNATE TAX - CLARIFICATIONS ON COMPUTATION OF BOOK PROFIT FOR PURPOSES OF LEVY OF.Read More

SECTION 194J OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - FEES FOR PROFESSIONAL OR TECHNICAL SERVICES - CLARIFICATION REGARDING.Read More

SECTION 269ST OF THE INCOME-TAX ACT, 1961 - DEPOSITS - MODE OF UNDERTAKING TRANSACTIONS - CBDT'S CLARIFICATIONS IN RESPECT OF SAID SECTION CIRCULAR.Read More