The CBDT issues Orders, Circulars & Notifications for clarifying any doubts related to the provision of the Act. The primary purpose of these Orders, Circulars & Notifications is to provide clarity to the Assessee and the Officers.
Notification No. 13/2025 [F. No.370142/9/2024-TPL] Dated 07th February, 2025 MINISTRY OF FINANCE (Department of Revenue) G.S.R. 121(E).— In exercise of the powers conferred by section 295 read with clause (47) of section 10 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, […]
Income Tax (Third Amendment) Rules, 2025 – 13/2025 Read More »
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
Order Under Section 138(1) of the Income-Tax Act, 1961 – F. No. 225/235/2024/ITA-II Read More »
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
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)
Income-Tax (Second Amendment) Rules, 2025 Read More »
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
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.
Income-Tax (First Amendment) Rules, 20525 – ‘09/2025’ Read More »
Notification No. 08/2025 [F. No. 370153/01/2025-TPL] Dated 20th January, 2025 MINISTRY OF FINANCE (Department of Revenue) S.O. 348(E).—WHEREAS, the Direct Tax Vivad Se Vishwas Scheme, 2024 was introduced vide the Finance (No.2) Act, 2024 (15 of 2024) and came into force with effect from the 1st day of October, 2024; WHEREAS, while implementing the said Scheme difficulties have arisen in
Removal of Difficulty Order in respect of ‘Vivad se Vishwas Scheme 2024’- ‘08/2025’ Read More »
Notification No. 07/2025 [F. No. 203/20/2024/ITA-II] Dated 14th January, 2025 MINISTRY OF FINANCE (Department of Revenue) S.O. 244(E).—In exercise of the powers conferred by clause (ii) of sub-section (1) of section 35 of the Income tax Act, 1961 (43 of 1961) read with Rules 5C and 5D of the Income-tax Rules, 1962, the Central Government hereby approves Central Power Research Institute (CPRI)
Notification No. 06/2025 [F. No. 275/108/2024-IT(B)] Dated 6th January, 2025 MINISTRY OF FINANCE (Department of Revenue) S.O. 99(E).— In exercise of the powers conferred by clause (a) of the Explanation to sub-section (1H) of section 206C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Government hereby specifies that
Notification No. 04/2025 [F. No. 196/1/2023-ITA-I] Dated 3nd January, 2025 MINISTRY OF FINANCE (Department of Revenue) S.O. 48(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘The Commissioners for the Rabindra Setu, Kolkata’ (PAN AABTT2734P),
