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Saturday 26 September 2015

CBDT - NOTIFICATION NO. 75/2015, DT.23-09-2015



NOTIFICATION NO. 75/2015– Under Rule 2BB of Income Tax Rules various allowance and extent to which the same can be claimed as exempt by Salaried Assessee is been specified. Under the same rule Exemption limit of Transport allowance also been given. In this rule be amendment the higher exemption limit of Transport allowance of Rs. 3200/- per month been made available to deaf and Dumb salaried Assessee. Earlier the higher exemption limit was available only to  blind or orthopaedically handicapped with disability of lower extremities.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
NEW DELHI

NOTIFICATION NO. 75/2015, Dated: September 23, 2015

In exercise of the powers conferred by section 295, read with clause (14) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Thirteenth Amendment) Rules, 2015.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table, against serial number 11, in the entry under column (2) relating to “name of allowance”, after the words “who is blind”, the words “or deaf and dumb” shall be inserted.

F.No.142/02/2015-TPL
(Arju Garodia)
Under Secy. (TPL)

Friday 18 September 2015

Income Tax - CASS for returns scrutiny Financial Year 2014-15



AST – Instruction No. 138

DIRECTORATE  OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055
F. No. DIT(S)-2/CASS/2014-15/16167 , Date: 18-09-2015

To

The Pr. Chief Commissioner of Income-tax / Chief Commissioner of Income-tax (By Name) Ahmedabad / Allahabad / Amritsar / Bangalore / Baroda / Bhopal / Bhubaneswar / Bareilly / Chandigarh / Chennai / Cochin / Coimbatore / Dehradun / Delhi / Durgapur / Guwahati / Hubli / Hyderabad / Indore/ Jaipur / Jalpaiguri / Jodhpur / Kanpur / Kolkatta / Lucknow / Ludhiana / Madurai / Meerut / Mumbai / Nagpur / Nashik / Panaji / Panchkula / Patna / Pune / Raipur / Rajkot / Ranchi / Shimla / Shillong / Surat / Thane / Trichy / Trivandrum / Udaipur / Vishakhapatnam; and

The Commissioner of Income-tax (By Name)
Ahmedabad (CO) / Bhubaneshwar (CO) / Bangalore (CO) / Bhopal (CO) / Chandigarh (CO) / Chennai (CO) / Delhi (CO) / Guhawati (CO) / Hyderabad {CO) / Jaipur {CO) / Kanpur {CO) / Kolkatta {CO) / Kochi (CO) / Lucknow (CO)/ Mumbai (CO) / Nagpur (CO) / Patna {CO) / Pune (CO)/.

Subject: 2nd Cycle of CASS for returns filed during Financial Year 2014-15 – Selection of cases for scrutiny through Computer Aided Scrutiny Selection (CASS) program on parameters decided by CBDT- regarding 

Madam/Sir,

This is in reference to the subject mentioned above .

2. 2nd Cycle of program for Computer Aided Scrutiny Selection of Cases (CASS) for the current year has been finalized. The selected cases are now visible to the Assessing Officers. Assessing Officers are requested to ensure that all the notices issued under section 143(2) should be served to the assessees on or before 30.09.2015.

3. As you are aware the validity of most of Remote Security Authenticate / on (RSA) tokens will expire on 2nd September , 2015 (Refer letter F.No. ADG(S)-IV/2015-16, dated 21-08-2015 issued by ADG(S) – 4 in respect of ‘ Replacement of RSA Tokens’), therefore you are requested to make arrangements for issue of scrutiny notices u/s 143(2) well before the time barring date i.e. 30.09.2015.

4. AO  should  follow  the ‘AST Instruction  no. 137′ which  has  already  been  issued  on 28-08-2015.
Yours faithfully ,

(Sanjeev Singh)
Addl.Director General of Income Tax (Systems)-2
New Delhi

Thursday 3 September 2015

IT - due date 31st August 2015 to 7th September 2015



F.No.225/154/2015/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North-Block, ITA.II Division
New Delhi,  Dated- 2nd September, 2015

Order under Section 119 of the Income-tax Act, 1961

For Assessment Year 2015-2016, vide even number order dated 10th June, 2015, the Central Board of Direct Taxes (‘CBDT’) had extended the ‘due-date’ for filing Income-tax returns till 31st August, 2015 in cases of those taxpayers who were required to file their tax-return by 31St July, 2015. This date was further extended till 7th September, 2015 in case of taxpayers of Gujarat in view of dislocation of general life in that State in last week of August. 

CBDT has further received representations that across the country, taxpayers had faced hardships in E-Filing Returns of Income on the last date i.e. 31st August, 2015 due to slowing down of certain e-services.
Therefore, after considering the matter, CBDT in exercise of powers conferred under section 119 of the Income-tax Act, 1961, hereby extends the ‘due-date’ for EFiling Returns of Income from 31st August, 2015 to 7th September, 2015 in respect of all the taxpayers who were required to E-File their returns by 31st August, 2015.

(Rohit Garg)
Deputy- Secretary to the Government of India

Extension of time for filing of cost audit report



General Circular No. 12/2015

No.52/22/CAB//2015
Government of India
Ministry of Corporate Affairs

5th Floor, ‘A’ wing, Shastri Bhawan,
New Delhi: 110001
Dated: 01st September, 2015

To
All Regional Directors,
All Registrar of Companies,
All Stakeholders.

Subject: Extension of time for filing of cost audit report to the Central Government for the Financial Year 2014-2015 in form CRA-4 – reg.
 
ln continuation to General Circular No.08/2015 dated 12.06.2015 , the last date of filing of Form CRA-4 without any penalty/late fee is hereby extended upto 30th September, 2015.

2. This isssues with the approval of competent authority.

Yours faithfully ,
(KMS Narayanan)
Assistant Director
Tel No.23387263