Category Archives: IT Instructions

Processing of Income Tax Returns with refund claims if not processed due to technical or other reasons

By | October 12, 2018

Processing of returns with refund claims which were not processed within the time allowed u/s 143(1) due to some technical or other reasons ITBA-Processing Instruction No 4 DIRECTORATE OF INCOME TAX (SYSTEM) ARA Center, Ground Floor, E-2, Jhandewalan Extension, New Delhi – 110055 F.No. System/ITBA/Instruction/ITR Processing/177/16-17/ Dated: 08.10.2018 To, All Principal Chief Commissioners of Income-tax/CCsIT… Read More »

CBDT mandates ‘e-proceeding’ in majority of cases during FY 2018-19 : CBDT Instruction No 3/2018

By | August 27, 2018

 CBDT mandates ‘e-proceeding’ in majority of cases during FY 2018-19 The Central Board of Direct Taxes has directed that assessment proceedings during the year 2018-19 shall be conducted electronically through e-proceeding facility in all cases where assessment is required to be framed under section 143(3) during the year 2018-19. It also list down 7 exceptions… Read More »

CBDT Guidelines for manual selection of Income Tax returns for scrutiny for FY 2018-19

By | August 27, 2018

The Central Board of Direct Taxes (CBDT) has laid down guidelines for manual selection of returns for scrutiny assessment during the Financial Year 2018-19. The guidelines are almost similar to procedure issued last year for selection of scrutiny cases during the Financial Year 2017-18. Download Instruction No 4/2018 Income Tax

Due date for linking Aadhaar with PAN Extended till June 30, 2018 by CBDT

By | March 27, 2018

The Central Board of Direct Taxes (CBDT) has extended the last date for linking of Aadhaar with PAN from March 31, 2018 to June 30, 2018. This is the 3rd time, CBDT has extended the due date for linking Aadhaar number with PAN. F. No.225/270/2017 /ITA.II Government of India Ministry of Finance Department of Revenue… Read More »

Instruction No 01/2018 Dated 1202.2018 : CBDT : E Assessment

By | February 12, 2018

SECTION 143, READ WITH SECTIONS 142 & 2(23C), OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – CONDUCT OF ASSESSMENT PROCEEDINGS IN SCRUTINY CASES ELECTRONICALLY INSTRUCTION NO.1/2018 [F.NO.225/157/2017-ITA.II], DATED 12-2-2018 Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 1-6-2016, provides that “hearing” includes communication of data and documents through electronic mode. Accordingly to facilitate… Read More »

Limited scrutiny under income Tax : CBDT instructions to Assessing Officer

By | December 1, 2017

F.No. DGIT(Vig.)/HQ/Sl/2017-18 Government of India Ministry of finance Department of Revenue Central Board of Direct Taxes New  Delhi-11 0001 Dated:    30th November, 2017 Subject: Unauthorized expansion of the scope of limited scrutiny- instructions- reg. CBDT has issued detailed guidelines/ directions for completion of cases of limited scrutiny selected through CASS module. These guidelines postulate that an… Read More »

Revised ITRs filed post demonetisation ? CBDT directions for scrutiny assessment

By | November 25, 2017

The Central Board of Direct Taxes (CBDT) has issued directions related to some important issues which are to be considered by AO while framing scrutiny assessments pertaining to filing of revised/belated returns by assessee’s post-demonetisation. Dated 24th November 2017 F.No.225/291/2017/ITA.II FOR DEPARTMENTAL USE ONLY F. No. 225/391/2017/ITA.II Government of India Ministry of Finance Department of… Read More »

Instruction No. 10/2017 Income Tax : Processing of income-tax returns u/s 143(1)

By | November 16, 2017

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Instruction No. 10/2017 North Block, New Delhi, the 15th of November, 2017 Order under section 119 of the Income-tax Act, 1961 Subject :Processing of income-tax returns filed in Forms ITR-2, 3, 4, 5 & 6 under section 143(1) of the Income-tax… Read More »

ITR 1 Processing u/s 143(1) of Income Tax : CBDT Instruction No 9/2017

By | October 11, 2017

Summary :- As per Section 143 (a)(vi) ( inserted by the Finance Act, 2016, w.e.f. 1-4-2017 )  The total income or loss shall  be computed after making the following adjustments, namely: (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return:… Read More »

Do e Assessment in time barring scrutiny cases : CBDT clarify

By | September 29, 2017

Instruction No. 8/2017 Government of India Ministry of Finance Department of Revenue (CBDT) North Block, N.Delhi, dated the 29′” of September, 2017 Subject: Conduct of Assessment Proceedings electronically in time-barring scrutiny cases-Order under section 119 of the Income-tax Act, 1961 (‘Act’)-regd.- As a part of Government’s initiative towards E-governance, Income-tax Department has brought digital transformation… Read More »