Home Circulars Issued By CBDT circular on Section 172

circular on Section 172

    CBDT circular on interest related to non-resident engaged in shipping business

    Whether non-resident assessees engaged in business of carriage by shipping of passengers and goods, etc., shall neither be liable to pay interest under sections...

    CBDT circular on Tax deduction at source from payment made to foreign shipping companies

    Tax deduction at source from payment made to foreign shipping companies Circular: No. 723, dated 19-9-1995. 1. Representations have been received regarding the scope of sections...

    CBDT Circular on NOC issued by assessing officer in respect of shipping profits

    Whether in cases where no tax is payable in India, the Assessing Officer shall be competent to issue an annual No Objection Certificate (NOC),...

    CBDT circular on income received by non-resident engaged in shipping business

    Clarification regarding treatment of tax paid under section 172(3)/(4) by a non-resident engaged in shipping business Circular : No. 9/2001, dated 9-7-2001. 1. The Board had...