• Download Files

Download Files

  • Shristi Rajput
  • img May 08, 2026
Circular No. 2/2017 Clarification on taxation and investment regime for pradhan mantri garib kalyan...

Circular No. 2/2017 provides clarifications on the taxation and investment rules under the Pradhan Mantri Garib Kalyan Y...

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No 5/2017 Measures for reducing litigation

Circular No. 5/2017 introduced measures for reducing tax litigation. It directed the Income Tax Department to avoid fili...

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No. Corrigendum on circular no 1/2017 on TDS under section 192 of income tax act

Corrigendum to Circular No. 1/2017 provides corrections and clarifications relating to TDS on salary under Section 192 o...

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No 6/2017 guiding principles for determination of places of effective management of the com...

Circular No. 6/2017 lays down guiding principles for determining the Place of Effective Management (POEM) of a company....

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No.7/2017 Clarification on implementation of GAAR provision of income tax act

Circular No. 7/2017 clarifies the implementation of General Anti-Avoidance Rules (GAAR) provisions under the Income-tax...

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No.8/2017 Clarification in determination of place of effective management of the company ot...

Circular No. 8/2017 provides clarification on determining the Place of Effective Management (POEM) for companies other t...

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No 9/2017 Clarification on taxation and investment regime for pradhan mantri garib kalyan y...

Circular No. 9/2017 clarified the taxation and investment provisions of the Pradhan Mantri Garib Kalyan Yojana (PMGKY),...

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No 10/2017 Clarification regarding income computation and disclosure standards notify under...

Circular No. 10/2017 clarifies the applicability of Income Computation and Disclosure Standards (ICDS) notified under Se...

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No.11/2017 Guidelines for wavier interest charge under section 201(1A)(i) of income Tax

Circular No. 11/2017 provides guidelines for waiver of interest charged under Section 201(1A)(i) of the Income-tax Act....

Download
  • Shristi Rajput
  • img May 07, 2026
Circular No.12/2017 Clarification on taxation and investment regime for pradhan mantri garib kalyan...

clarified the taxation and investment regime under Pradhan Mantri Garib Kalyan Yojana. It allowed taxpayers who had paid...

Download
  • Shristi Rajput
  • img May 06, 2026
Circular No. 13/2017 Clarification regarding liability to Income tax in India for non resident seafa...

This circular clarifies that salary earned by a non-resident seafarer for services rendered outside India, even if credi...

Download
  • Shristi Rajput
  • img May 06, 2026
Circular No. 15/2017 Clarification on removal of Cyprus from list of notified jurisdictional area un...

This circular clarifies that Cyprus is removed from the list of Notified Jurisdictional Areas under Section 94A of the I...

Download
  • Shristi Rajput
  • img May 06, 2026
Circular No 16/2017 Lease rent from letting out building / developed space along with other amenitie...

Lease rent from letting out buildings or developed spaces in an industrial park along with facilities (like maintenance,...

Download
  • Shristi Rajput
  • img May 06, 2026
Circular No. 17/2017 Corrigendum

Issued by the Central Board of Direct Taxes, this corrigendum corrects/clarifies certain points in Circular No. 17/2017,...

Download
  • Shristi Rajput
  • img May 06, 2026
Circular No. 18/2017 Requitement of tax deduction at sources in case of entities whose income is exe...

Issued by the Central Board of Direct Taxes, this circular clarifies that no TDS (tax deduction at source) is required o...

Download
  • Shweta Verma
  • img May 04, 2026
Foreign Exchange Management (Non-debt Instruments) Rules, 2019

Foreign Exchange Management (Non-debt Instruments) Rules, 2019

Download
  • Shweta Verma
  • img May 04, 2026
‘Reserve Bank of India (Non Banking Financial Companies – Registration, Exemptions and Framework for...

RBI issues Amendment Directions on review of regulatory framework including registration requirement for ‘NBFCs not av...

Download
  • Shristi Rajput
  • img April 30, 2026
Circular No. 21/2017 Non Applicability of the provision of section 194 1 of IT act

It explains situations where specified payments (not treated as “rent” under the Act) are not subject to TDS under Secti...

Download
  • Shristi Rajput
  • img April 30, 2026
Circular No 20/2017 Applicability of explanation 2 to section 132B of the IT act

It explains how seized cash or assets should be appropriated against tax liabilities, ensuring correct interpretation of...

Download
  • Shristi Rajput
  • img April 30, 2026
Circular No.19/2017 Settle view on section 2(22)(e) of Income tax act Trade advances

It clarifies that genuine trade advances in the ordinary course of business are not treated as deemed dividends, reducin...

Download