Clarification on Filing of GST Annual Return (GSTR -9) issued by GST Council

Source : GST Council Tweet..

Download New Income Tax Return Forms for the F.Y.2018-2019 A.Y.2019-2020 in PDF

Download NEW ITR FORMS F.Y.2018-19 (A.Y.2019-20) in PDF

S.No.	Return Form	Applicable to	Download
1.	ITR-1 (SAHAJ)	For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs.5 thousand.[Not for an individual who is either Director in a company or has invested in unlisted equity shares]	ITR-1 Instructions Acknowledgement
2.	ITR-2	For Individuals and HUFs not having Income from profit and gains of Business or Profession	ITR-2 Instructions Acknowledgement
3.	ITR-3	For Individuals and HUFs having Income from profit and gains of Business or Profession	ITR-3 Instructions Acknowledgement
4.	ITR-4 SUGAM	For Individuals, HUFs and Firms (other than LLP) being resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE [Not for an individual who is either Director in a company or has invested in unlisted equity shares]	ITR-4 Instructions Acknowledgement
5.	ITR-5	For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7	ITR-5 Instructions Acknowledgement
6.	ITR-6	For Companies other than companies claiming exemption under section 11	ITR-6 Instructions Acknowledgement
7.	ITR-7	For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only	ITR-7 Instructions Acknowledgement

Download New Income Tax Return Forms for the F.Y.2015-2016 A.Y.2016-2017 in PDF

S.No.	Return Form	Applicable to	Download
1.	ITR-1 (SAHAJ)	For Individuals having Income from Salaries, One house property, Other sources (Interest etc.)	ITR-1 Instructions Acknowledgement
2.	ITR-2	For Individuals and HUFs not having Income from Business or Profession	ITR-2 Instructions Acknowledgement
3.	ITR-2A	For Individuals and HUFs not having Income from Business or Profession and Capital Gains and who do not hold foreign assets	ITR-2A Instructions Acknowledgement
4.	ITR-3	For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship	ITR-3 Instructions Acknowledgement
5.	ITR-4	For individuals and HUFs having income from a proprietary business or profession	ITR-4 Instructions Acknowledgement
6.	ITR-4S (SUGAM)	Presumptive business income tax return	ITR-4S Instructions Acknowledgement
7.	ITR-5	For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7	ITR-5 Instructions Acknowledgement
8.	ITR-6	For Companies other than companies claiming exemption under section 11	ITR-6 Instructions Acknowledgement
9.	ITR-7	For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)	ITR-7 Instructions Acknowledgement

Recent Amendments in Income Tax in Finance Act, 2015

Amendments in Income tax 2015 from bharataggarwal21

New Income Tax Return Forms for the F.Y.2013-2014 A.Y.2014-2015

S.No.	Return Form	Applicable to	Download
1.	ITR-1 (SAHAJ)	For Individuals having Income from Salary/Pension or Income from One House Property (excluding cases where loss is brought forward from previous year) or Income from Other sources (excluding winning from lottery and Income from race horses)	ITR-1 Acknowledgement
2.	ITR-2	For Individuals and HUFs not having Income from Business or Profession	ITR-2 Acknowledgement
3.	ITR-4S (SUGAM)	For Individuals and HUFs whose Income includes Business Income computed in accordance with the provisions of Section 44AD or 44AE (Presumptive Business Income)	ITR-4S Acknowledgement

Service Tax on Works Contract - PPT Presentation

Service tax on works contract from bharataggarwal21

CBDT CIRCULAR NO. 1/2014 [DATED 13-1-2014] (No TDS on Service Tax Component if Shown seperately)

Subject: TDS under Chapter XVII-B of the Income-tax Act, 1961 on service tax component comprised in the payments made to residents - clarification regarding

The Board had issued a Circular No.4/2008 dated 28-04-2008 wherein it was clarified that tax is to be deducted at source under section 194-I of the Income-tax Act, 1961 (hereafter referred to as 'the Act'), on the amount of rent paid/payable without including the service tax component. Representations/letters has been received seeking clarification whether such principle can be extended to other provisions of the Act also.

Attention of CBDT has also been drawn to the judgement of the Hon'ble Rajasthan High Court dated 1-7-2013, in the case of CIT (TDS) Jaipur v. Rajasthan Urban Infrastructure (Income-tax Appeal No.235, 222, 238 and 239/2011), holding that if as per the terms of the agreement between the payer and the payee, the amount of service tax is to be paid separately and was not included in the fees for professional services or technical services, no TDS is required to be made on the service tax component u/s 194J of the Act.

The matter has been examined afresh. In exercise of the powers conferred under section 119 of the Act, the Board has decided that wherever in terms of the agreement/contract between the payer and the payee, the service tax component comprised in the amount payable to a resident is indicated separately, tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid/payable without including such service tax component.

This circular may be brought to the notice of all officer for compliance

F.NO.275/59/2012-IT(B)]

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