Issue of annual no-objection certificate-Section 172 of the Income-tax Act of, 1961.
Whether in cases where no tax is payable in India, the Assessing Officer shall be competent to issue an annual ‘No Objection Certificate’, valid for a year, in respect of taxation of shipping profits under section 172, after carefully verifying applicability of relevant provisions concerning taxation of shipping profits in double taxation agreement with country of which owner or charterer is resident
Remittance of net reinsurance premia after deduction of brokerage-Eligibility for deduction under Section 80-O of the Income-tax Act 1961
Treatment of tax paid under section 172(3) by non-resident engaged in shipping business - Clarification Regarding.
Prosecution establishment expenses in case of compounding of offences.
Benefit of section 80HHC for export of processed minerals--Clarification regarding export of cut and polished dimensional blocks, granite or other rocks
Deduction of tax at source under section 195 of the Income-tax Act, 1961--Correct rates of tax applicable--Regarding
Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34).
Expenditure on food or beverages provided to the employees by employers--Extent to be treated as entertainment--Section 37(2) of the Income-tax Act, 1961--Instructions regarding
Cases not to be considered for sample scrutiny.
Withdrawl of prosecutions once initiated.
Guidelines for compounding of offences.
Deduction of tax at source under section 194J--Payments to persons resident in India by foreign companies or foreign law firms that have no presence in India--Clarification--Regarding
Issue/approval of notifications under section 10(23C)(iv) and section 35(1)(ii)/(iii) of Income-tax Act, 1961--After completion of assessments--Rectification of mistake--Regarding
Income-tax deduction from salaries during the financial year 1995-96 under section 192 of the Income-tax Act, 1961
Software package for entry of AD & CR.
Issue of clearance in F.37-I.
Tax deduction at source from payment made to foreign shipping companies