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Circulars

Income Tax Circular No.21/2017 dated 12/06/2017

Subject : Non-Applicability of the provisions of section 194-I of the I.T. Act, 1961 on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator

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Income Tax Circular No.20/2017 dated 12/06/2017

Subject : Applicability of Explanation 2 to Section 132B of the I.T. Act, 1961.

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Income Tax Circular No.19/2017 dated 12/06/2017

Subject : Settled View on section 2(22)(e) of the Income Tax Act, trade advances.

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Income Tax Circular No.18/2017 dated 29/05/2017

Subject : Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 - Exemption thereof.

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Income Tax Circular No.17/2017 dated 26/04/2017

Subject : Corrigendum to Circular No.13/2017 dated 11.04.2017 on the Clarification regarding liability to income-tax in India for a non-resident seafarer receiving salary in NRE (Non Resident External) account maintained with an Indian Bank.

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