New Circular & Notification

---------- Forwarded message ----------
From: CA Saiprasad Bagrecha <saiprasadbagrecha@gmail.com>
Date: Mon, Aug 29, 2011 at 10:46 AM

• http://www.indiantaxhome.com/2011/08/circular-no-62011-dated-24-8-2011.html

 

Section 200A of Income-tax Act, 1961 – Clarification regarding Circular No. 2/2011,Dated 27-4-2011 - Procedure for Regulating Refund of Excess Amount of TDS Deducted and/or Paid

 

In Circular No.2/2011 dated 25.4.2011, CBDT had clarified that; no claim of refund can be made after two years from the end of financial year in which tax was deductible at source. Now, the Board clarifies that 'The refund claims pertaining to the period up to March 31, 2009 may be submitted to the Assessing Officer (TDS) up to 31.12.2012.'

 

 

• http://www.indiantaxhome.com/2011/08/notification-no-422011-dated-19-8-2011.html

 

 

Section 120(1) and (2) of Income-tax Act, 1961 – Jurisdiction of Director

General/Director (Intelligence & Criminal Investigation) – Supersession of Notification Nos. S.O. 883(E), Dated 14-9-2001; S.O. 494(E), Dated 13-3-2008; S.O. 855(E) and S.O. 856(E), Both Dated 31-5-2007

 

 

• http://www.indiantaxhome.com/2011/08/notification-no-432011-dated-19-8-2011.html

 

Section 120(1) and (2) of Income-tax Act, 1961 – Jurisdiction of Commissioners –

Amendment in Notification No. S.O. 732(E), Dated 3-7-2001

 

 

• http://www.indiantaxhome.com/2011/08/notification-no-412011-dated-19-8-2011.html

 

Section 120(1) and (2) of the Income-tax Act, 1961 – Jurisdiction of Commissioners –Corrigendum to Notification No. 62/2010, dated 27-7-2010

 

 

 

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