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CBDT clarifies various provisions of the Income-tax Act for reducing litigation and easing burden of compliance

News and Press Release - Dated:- 3-3-2016 - The Central Board of Direct Taxes (CBDT) has taken a number of decisions to clarify the applicability of various provisions of the Income-tax Act with the objective of easing the burden of compliance and re .....

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osing the initial year, he shall be entitled to the deduction under the section from such year if he fulfills the conditions prescribed in the section. On the issue of consideration received on buyback of shares between the period 01.04.2000 to 31.05 .....

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matter. Circular No. 6 has been issued enunciating the principles regarding treatment of income derived from transfer of shares and securities as capital gains or business income. The Circular clarifies the situations in which the surplus generated o .....

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