CBDT notifies amendments in Income-tax Rules, 1962 to expand the scope of safe harbour rules
Section 92CB of the Income-tax Act, 1961 inter alia, empowers the CBDT to make safe harbour rules, for the determination […]
CBDT Press Release
CBDT’s Circular; 52 Important Frequently Asked Questions (FAQs) relating to Revised Guidelines for Compounding of Offences
The revised Guidelines for Compounding of Offences under the Income-Tax Act, 1961 (hereinafter referred to as “the guidelines”) were issued
CBDT issued clarification on Circular 01/2025, the Application of Principal Purpose Test (PPT) in India’s Double Taxation Avoidance Agreements (DTAAs)
The CBDT issues clarification on Circular 01/2025, the application of the Principal Purpose Test (PPT) in India’s Double Taxation Avoidance
CBDT notifies amendments in Income-tax Rules, 1962 to prescribe conditions for applicability of presumptive taxation regime for non-resident cruise ship operators
As a measure to promote investment and employment, Finance (No. 2) Act, 2024 inter alia provided a presumptive taxation regime