Orders, Circulars & Notifications

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.

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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Removal of Difficulty Order in respect of ‘Vivad se Vishwas Scheme 2024’- ‘08/2025’

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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

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Central Government hereby approves ‘Central Power Research Institute (CPRI)’ for ‘Scientific Research’ under the category of ‘Research Association’ of Section 35(1)(ii) – ‘07/2025’

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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)

Central Government hereby approves ‘Central Power Research Institute (CPRI)’ for ‘Scientific Research’ under the category of ‘Research Association’ of Section 35(1)(ii) – ‘07/2025’ Read More »

A Unit of International Financial Service Centres (IFSC) shall not be considered as Byer for the purpose of collecting TCS Under Section 206(1H) of Income-Tax Act, 1961. – ‘06/2025’

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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

A Unit of International Financial Service Centres (IFSC) shall not be considered as Byer for the purpose of collecting TCS Under Section 206(1H) of Income-Tax Act, 1961. – ‘06/2025’ Read More »

The Commissioner for the Robindra Setu, Kolkata is Notified for the purpose of Section 10(46) of Income-Tax Act, 1961 – ‘04/2025’

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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),

The Commissioner for the Robindra Setu, Kolkata is Notified for the purpose of Section 10(46) of Income-Tax Act, 1961 – ‘04/2025’ Read More »

Karnataka State Horticulture Development Agency Notified for the purpose of Section 10(46) of Income-Tax Act, 1961 – ‘05/2025’

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Notification No. 05/2025 [F. No. 300196/37/2019-ITA-I] Dated 3nd January, 2025 MINISTRY OF FINANCE (Department of Revenue) S.O. 49(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, ‘Karnataka State Horticulture Development Agency’ (PAN: AAALE0284C), a Society

Karnataka State Horticulture Development Agency Notified for the purpose of Section 10(46) of Income-Tax Act, 1961 – ‘05/2025’ Read More »

Central Government Notifies that No Deduction of Income-Tax under Chapter XVII of the Income-Tax Act, 1961 – ‘02/2025’

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Notification No. 02/2025 [F. No. 275/110/2024-IT(B)] Dated 2nd January, 2025 MINISTRY OF FINANCE (Department of Revenue) S.O. 20(E).—In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Government hereby notifies that no deduction of income-tax under Chapter XVII of the said Act shall

Central Government Notifies that No Deduction of Income-Tax under Chapter XVII of the Income-Tax Act, 1961 – ‘02/2025’ Read More »

Central Government Notifies that No Deduction of Tax shall be made under the Provisions of Section 194Q of the Income Tax Act, 1961 – ‘03/20525’

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Notification No. 03/2025 [F. No. 275/109/2024-IT(B)] Dated 2nd January, 2025 MINISTRY OF FINANCE (Department of Revenue) S.O. 21(E).— In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Government hereby specifies that no deduction of tax shall be made under the

Central Government Notifies that No Deduction of Tax shall be made under the Provisions of Section 194Q of the Income Tax Act, 1961 – ‘03/20525’ Read More »

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