Order Under Section 138(1) of the Income-Tax Act, 1961 – F. No. 225/235/2024/ITA-II

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Order No. [F. No. 225/235/2024/ITA-II] Dated 31st January, 2025 MINISTRY OF FINANCE (Department of Revenue) Order under section 138(1)(a) of the Income-tax Act, 1961 Central Board of Direct Taxes, in exercise of powers conferred under clause (a) of sub-section (1) of section 138 of Income-tax Act, 1961 (`the Act`), hereby directs that Director General of Income-tax (Systems), New Delhi shall be the […]

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Clarification regarding Order U/s 201 of the Income-Tax Act, 1961 under e-Appeals Scheme, 2023

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Order No. [F. No. 225/17/2025-ITA-II] Dated 28th January, 2025 MINISTRY OF FINANCE (Department of Revenue) To All Pr. Chief Commissioners of Income-Tax All Directors General of Income-Tax Madam/Sir, Subject: Clarification regarding orders u/s 201 of the Income-tax Act, 1961 under e-Appeals Scheme, 2023 -reg Central Board of Direct Taxes (`the Board`) issued an order u/s 246(6) of

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The Budget Speech for 2025-26 by Finance Minister Nirmala Sitharaman- Flip e-Book (PDF)

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The Budget Speech for 2025-26 by Finance Minister Nirmala Sitharaman, presented in Parliament, outlines several key initiatives and reforms aimed at stimulating economic growth, enhancing social welfare, and promoting inclusive development. Here are the highlights from her speech:

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Provisions relating to Direct Taxes for the Financial Year 2025-26 in India- Flip e-Book (PDF)

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The provisions relating to Direct Taxes for the Financial Year 2025-26 in India include several key changes and updates aimed at simplifying the tax system, promoting economic growth, and enhancing taxpayer compliance. Here are some of the major provisions:

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Highlights of Union Budget 2025-26

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Ministry of Finance HIGHLIGHTS OF UNION BUDGET 2025-26 Posted On: 01 FEB 2025 1:29PM by PIB Delhi PART A Union Minister for Finance and Corporate Affairs Smt Nirmala Sitharaman presented Union Budget 2025- 26 in the Parliament today. The highlights of the budget are as follows: Budget Estimates 2025-26 The total receipts other than borrowings

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Income-Tax (Second Amendment) Rules, 2025

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Notification No. 10/2025 [F. No. 370142/26/2024-TPL] Dated 27th January, 2025 MINISTRY OF FINANCE (Department of Revenue) G.S.R. 76(E).—In exercise of the powers conferred by section 295 read with sub-item (b) of item (I) of sub- clause (i) of clause (c) of the Explanation to clause (4D), sub-item (iv) of item (II) of sub-clause (A) of clause (b) of the Explanation to clause (23FB)

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CBDT Notifies Amendments in Income-Tax Rules, 1962 to prescribe conditions for applicability of Presumptive Taxation Regime for Non-Resident Cruise Ship Operators

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Ministry of Finance Posted On: 22 JAN 2025 8:09PM by PIB Delh 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 for non-residents, engaged in

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Guidance for Application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements – ‘01/2025’

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Circular No. 01/2025 [F. No. 500/05/2020/FT&TR-II] Dated 21st January, 2025 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Subject: – Guidance for application of the Principal Purpose Test (PPT) under India`s Double Taxation Avoidance Agreements-reg. The Multilateral Convention to Implement Tax Treaty Related Provisions to Prevent Base Erosion and

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Income-Tax (First Amendment) Rules, 20525 – ‘09/2025’

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Notification No. 09/2025 [F. No. 370142/18/2024-TPL] Dated 21th January, 2025 MINISTRY OF FINANCE (Department of Revenue) G.S.R. 67(E).—In exercise of the powers conferred by section 295 read with the sub-section (1) of section 44BBC of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:___ 1. 

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