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Circulars

Subject : Clarifications 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) compliant companies.

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Subject : Modification of Circular No.1 of 2014 in view of substitution of Service Tax by Goods and Services Tax (GST).

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Subject : Clarifications in respect of section 269ST of the Income-tax Act, 1961.

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

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