Home Circulars Issued By CBDT Circular on Section 40A

Circular on Section 40A

    CBDT Circular on Provision for estimated service gratuity payable to its employees -Deduction under...

    Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975,...

    CBDT Circular on Section 40a(3) Of The Income-Tax Act, 1961 – Business Disallowance –...

    SECTION 40A(3) OF THE INCOME-TAX ACT, 1961 - BUSINESS DISALLOWANCE - CASH PAYMENT EXCEEDING PRESCRIBED LIMITS - CIRCUMSTANCES WHEN INCOME-TAX OFFICER CAN RELAX REQUIREMENT...

    CBDT Circular on Clarification regarding the meaning of the expression ‘the produce of animal...

    Clarification regarding the meaning of the expression ‘the produce of animal husbandry’ used in sub-clause (ii) of clause (f) of rule 6DD of the...

    CBDT Circular on Section 40a(3) Of The Income-Tax Act, 1961 – Business Disallowance –...

    SECTION 40A(3) OF THE INCOME-TAX ACT, 1961 - BUSINESS DISALLOWANCE - CASH PAYMENT EXCEEDING PRESCRIBED LIMITS - CLARIFICATION REGARDING THE MEANING OF THE EXPRESSION...

    CBDT Circular on Disallowance of expenditure for which payment exceeding Rs. 2,5001is made otherwise...

    SECTION 40A l EXPENSES OR PAYMENTS NOT DEDUCTIBLE Disallowance of expenditure for which payment exceeding Rs. 2,5001is made otherwise than by crossed cheque/bank draft under sub-section (3),...

    CBDT Circular on provision for deduction for estimated service gratuity payable to employees

    Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975,...

    CBDT circular on monetary ceilings prescribed in section 40A(3)

    Monetary ceilings prescribed in section 40A(3)/269SS/269T - Raised to Rs. 10,000, Rs. 20,000 and Rs. 20,000, respectively, by Direct Tax Laws (Amendment) Act, 1987...

    CBDT Circular on clarification regarding the meaning of fish or fish products

    CLARIFICATION REGARDING THE MEANING OF THE EXPRESSION 'FISH OR FISH PRODUCTS' USED IN SUB-CLAUSE (iii ) OF CLAUSE (f) OF RULE 6DD OF THE...

    CBDT Circular on payment made otherwise than by crossed cheque / bank draft

    Disallowance of expenditure for which payment exceeding Rs. 2,500 is made otherwise than by crossed cheque / bank draft under sub-section (3), read with...

    CBDT Circular on payments made during the period when cheque clearing operations by...

    Payment made during the period when cheque clearing operations by banks suspended - Whether covered under sub-section (3)CLARIFICATION 1 Circular : No. 250 , dated...
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