|
I. |
1951 |
|||
|---|---|---|---|---|
|
– |
Press Note dated 18-5-1951 |
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|
(1) |
(a) Voluntary Disclosure Scheme, 1951 popularly known as “Tyagi Scheme” |
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|
(b) Concession Scheme for payment of arrears of tax. |
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|
Year |
ITR/Statute |
|||
|
II. |
1965 |
|||
|
(1) |
Finance Bill (No. 1) 1965 (VDS) |
(1965) |
55 ITR 53 |
|
|
(2) |
Notes on clauses |
(1965) |
55 ITR 102 (115) |
|
|
(3) |
Memorandum explaining provisions, 1965 (VDS) |
(1965) |
55 ITR 131 |
|
|
(4) |
Budget Speech |
(1965) |
55 ITR 120 (128) |
|
|
(5) |
Finance Act, (No. 1) 1965 – Section 68 of Finance Bill No. 1 |
(1965) |
56 ITR 25 (56) |
|
|
III. |
1965 |
|||
|
(1) |
Memorandum Explaining the Finance Bill (No. 2) |
(1965) |
55 ITR 131 |
|
|
(2) |
Budget Speech Finance Bill (No. 2) 1965 |
(1965) |
57 ITR 62 |
|
|
(3) |
Finance Act, 1965 (1965) (Clause 24)(Voluntary Disclosure Scheme) |
(1965) |
58 ITR 1 (7) |
|
|
IV. |
National Defence Gold Bonds, 1980 (issued in 1965) |
(1965) |
58 ITR 61 |
|
|
V. |
1975 |
|||
|
(1) |
Voluntary Disclosure of Income and Wealth Ordinance 1975 (8-10-1975) |
(1975) |
101 ITR 36 |
|
|
(2) |
Voluntary Disclosure of Income and Wealth Ordinance, 1975 (Press Note) 8-10-1975 |
(1975) |
101 ITR 84 |
|
|
(3) |
Circular No. 180 dated 15-10-1975 Voluntary Disclosure of Income and WealthOrdinance, 1975 – Explanatory notes on the Provisions of. |
(1975) |
101 ITR 88 |
|
|
(4) |
Voluntary Disclosure of Income & Wealth tax Rules, Notification No. S.O. 597(E) dated. 8-10-1975 |
(1975) |
101 ITR 99 |
|
|
(5) |
Voluntary Disclosure of Income & Wealth Act, 1976 |
(1976) |
102 ITR 49 |
|
|
(6) |
Voluntary Disclosure of Income & Wealth (Amendment) Ordinance, 1975(No. 23 of 1975) dtd. 29-9-1975 |
(1976) |
102 ITR 1 |
|
|
(7) |
Circular No. 181 dated 25-10-1975The Voluntary Disclosure of Income and WealthOrdinance, 1975 – Clarification regarding(Questions & Answers) |
(1977) |
109 ITR 109 |
|
|
(8) |
Circular No. 183 dated 11-11-1975, The Voluntary Disclosure of Income and WealthOrdinance, 1975 – Clarification regarding(Question & Answers) |
(1977) |
109 ITR 112 |
|
|
(9) |
Circular No. 184 dated 14-11-75 Voluntary Disclosure of Income and WealthOrdinance, 1978 – Clarification Regarding |
(1977) |
109 ITR 115 |
|
|
VI. |
1981 |
|||
|
(1) |
Special Bearer Bonds (Immunity and Exceptions) Ordinance, (1981)(No. 1 of 1981) |
(1981) |
127 ITR 55 |
|
|
(2) |
The Special Bearer Bonds (Immunity and Exemptions) Ordinance, 1981 – Press note Act 1981 (assent on 27-3-1981) |
(1981) |
127 ITR 69 |
|
|
(3) |
The Special Bearer Bonds (immunity and Exemptions) Act, 1981 – (No.7 of 1981) |
(1981) |
129 ITR 30 |
|
|
(4) |
Special Bearer Bonds (Immunities and Exemptions)Bill 1981 (Bill No. 26 of 1981) |
(1981) |
128 ITR 185 |
|
|
(5) |
Special Bearer Bonds, 1991Sale of Bonds (1981) |
(1981) |
128 ITR 114 |
|
|
(6) |
Special Bearer Bonds (Immunities and Exemptions) Ordinance, 1981 |
(1981) |
128 ITR 113 |
|
|
(7) |
Special Bearer Bonds (Immunities and exemptions) Act, (1981) – Clarification Regarding |
(1982) |
134 ITR 162 |
|
|
VII. |
1985 |
|||
|
(1) |
Amnesty Scheme, 1985 |
|||
|
i) Cir. 423 Dt. 26-6-1985 |
(1985) |
155 ITR 45 |
||
|
ii) Cir. 432 Dt. 20-9-1985 |
(1985) |
156 ITR 162 |
||
|
iii) Cir. 439 Dt. 15-11-1985 |
(1985) |
156 ITR 163 |
||
|
iv) Cir. 440 Dt. 15-11/1985 |
(1985) |
156 ITR 164 |
||
|
v) Cir. 441 Dt. 15-11-1985 |
(1985) |
156 ITR 165 |
||
|
vi) Cir. 451 Dt. 17-2-1986 |
(1986) |
158 ITR 135 |
||
|
vii) Cir. 453 Dt. 4-4-1986 |
(1986) |
159 ITR 9 |
||
|
viii) Cir. 472 Dt. 15-10-1986 |
(1986) |
162 ITR 17 |
||
|
ix) Cir. 474 Dt. 11-11-1986(Extension of Period – Amnesty Scheme under the Income-tax Act and Wealth Tax Act.) |
(1986) |
162 ITR 57 |
||
|
VIII. |
1986 |
|||
|
(1) |
FERA Amnesty Scheme, 1986 |
(1986) |
162 ITR 5 |
|
|
(1986) |
164 ITR 145 |
|||
|
IX. |
1991 |
|||
|
(1) |
Finance Bill 1991-1992(Speech of Hon’ble Finance Minister) |
(1991) |
190 ITR 89 |
|
|
(2) |
Remittances of Foreign Exchange and investmentIn Foreign Exchange Bonds (Immunities and Exemption) Act, 1991 (assent on 18-9-1991) Remittance in Foreign Exchange (Immunities) Scheme, 1991 framed under the above Act. Remittance of Foreign Exchange and Investment In Foreign Exchange Bonds (Immunities and Exemptions) Bill 1991 |
(1991) (1991) (1991) |
191 ITR 308 191 ITR 312 191 ITR 79 |
|
|
X. |
1991 |
|||
|
(1) |
The Voluntary Deposits (Immunities and Exemptions) Act, 1991 (National Housing Bank) (assent on 20-9-91) |
(1991) |
191 ITR 157 |
|
|
(2) |
National Housing Bank (Voluntary Deposit) Scheme, 1991 |
(1991) |
191 ITR 160 |
|
|
(3) |
India Development Bonds Scheme, 1991 |
(1991) |
191 ITR 314 |
|
|
(4) |
Circular No. 611 dt. 30-9-1991 on the Remittances In Foreign Exchange (Immunities) Scheme, 1991 and India Development Bond Schemes, 1991 |
(1991) |
191 ITR 319 |
|
|
(5) |
Voluntary Deposits (Immunities & Exemptions) Bill, 1991 |
(1991) |
191 ITR 157 |
|
|
(6) |
Press Note – The Remittance in Foreign Exchange (Immunities) Scheme 1991 and India Development Bond Scheme, 1991 |
(1991) |
191 ITR 322 |
|
|
(7) |
India Development Bonds (Amendment) Scheme 1991 |
(1992) |
191 ITR 14 |
|
|
(8) |
Remittance of Foreign Exchange and Investmentin Foreign Exchange Bonds (Immunity and Exemptions) Act, 1991 : Notification under section 2(b), explanation No. 800 E dt. 27-11/1991 |
(1992) |
193 ITR 85 |
|
|
(9) |
Remittance of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunity and Exemptions) Act, 1991 : Notification under section 5(b), explanation No. 801E dt. 27-11-1991 |
(1992) |
193 ITR 85 |
|
|
(10) |
Remittance in Foreign Exchange (Immunities) Scheme, 1991, Notification 69 E dt. 30-1-1992 |
(1992) |
196 ITR 21 |
|
|
(11) |
India Development Bonds (Amendment) Scheme 1992, Notification No. 70 (E) dt. 30-1-1992 |
(1992) |
196 ITR 21 |
|
|
XI. |
1993 |
|||
|
(1) |
Gold Bonds (Immunities and Exemptions) Ordinance, 1993 |
(1993) |
200 ITR 169 |
|
|
(2) |
Gold Bonds, Scheme, 1993 |
(1993) |
200 ITR 186 |
|
|
(3) |
Gold Bonds, (Immunities and Exemptions) Bill, 1993 |
(1993) |
200 ITR 205 |
|
|
(4) |
Gold Bonds (Immunities & Exemptions) Act, 1993 on 2-4-1993 |
(1993) |
203 ITR 47 |
|
|
(5) |
Gold Bonds Scheme, 1993: Restriction on gold Bond Renewal (Ministry of Finance dt. 27-11-1997) |
(1997) |
228 ITR 188 |
|
|
XII. |
1997 VDIS |
|||
|
(1) |
Finance Bill & Speech, 1997 |
(1997) |
224 ITR 9(21) |
|
|
(2) |
Notes on Clauses |
(1997) |
224 ITR 84(106) |
|
|
(3) |
Memorandum Explaining provisions |
(1997) |
224 ITR 114(140) |
|
|
(4) |
Finance Act, 1997 |
(1997) |
225 ITR 113 |
|
|
(5) |
Notification No. SO 435 (E) dt. 9-6-1997 for Commencement of VDIS |
(1997) |
226 ITR 1 |
|
|
(6) |
Notification No. SO 436 (E) dt. 9-6-1997 for VDIS, 1997 Rules |
(1997) |
226 ITR 1 |
|
|
(7) |
Form of Declaration of VDIS 1997 |
(1997) |
226 ITR 2 |
|
|
(8) |
Explanatory Notes on provisions relating to VDIS, 1997 (Circular No. 753 dt. 10-6-1997) |
(1997) |
226 ITR 4 |
|
|
(9) |
Clarification on VDIS, 1997 (question & answers) (Cir. No. 754 dt. 16–6-1997) |
(1997) |
226 ITR 8 |
|
|
(10) |
Certificate u/s. 68(2) of VDIS 1997 (to be Granted by ITO) |
(1997) |
226 ITR 16 |
|
|
(11) |
Clarification on VDIS, 1997 (Circular No. 755 dt. 18-6-1997) |
(1997) |
226 ITR 33 |
|
|
(12) |
Minutes of Assocham Meeting with CBDT dt. 23-7-1997 |
(1997) |
93 Taxman 162 (Mag) |
|
|
(13) |
Clarification for circular No.755 dated 25-7-1997 (CBDT Press Note dt. 8-8-1997) – Jewellery Valuation Affidavit |
(1997) |
227 ITR 5 |
|
|
(14) |
Pune Chief Commissioner’s letter dt. 15-7-1997 |
(1997) |
I.T. Review Oct. 1997 26 Taxman – Yearly Tax Digest. 1998, 5.27 |
|
|
(15) |
Press Release issued by Chief CIT, Mum. dt. 13-8-1997 |
(1997) |
I.T.Review Oct. 1997 27 Taxman – Yearly Tax Digest, 98 5.75 |
|
|
(16) |
Press Release issued by Chief CIT, Mum. dt. 27-8-1997 |
(1997) |
I.T.Review Oct, 1997 28 Taxman – Yearly Tax Digest, 1998 5.75 |
|
|
(17) |
Press Release issued by Chief CIT, Mum. dt. 29-8-1997 |
(1997) |
I.T.Review Oct., 97 28 Taxman – Yearly Tax Digest, 1998 5.75 |
|
|
(18) |
Letter No. F. No. 266/Form (-) VDIS/97-98 dt. 12-12-1997 issued by Chief CIT, Mumbai Deduction of undisclosed salary by the Employees Act. (1997) against the employer. |
Taxman – Yearly Tax Digest, 1998 5.101 |
||
|
(19) |
Clarification from Chief CIT Pune dt. 15-7-1997, No. PN/CC/VDIS/97-98 |
Taxman – Yearly Tax Digest, 98 5.101 |
||
|
(20) |
Press Release issued by Chief CIT, Mum. dt. 12-9-1997 (1997) |
I.T. Review Oct., 1997, 30 Taxman – Yearly Tax Digest, 98 5.75 |
||
|
(21) |
Press Release issued by Chief CIT, Mum. dt. 3-10-1997 (Utensils) |
(1997) |
I.T. Review Oct, 1997 37 Taxman – Yearly Tax Digest, 98 5.75 |
|
|
(22) |
Press Release issued by Chief CIT, Mum. dt. 10-10-1997 – (Loose Diamonds) |
(1997) |
I.T. Review Oct, 97 38 |
|
|
(23) |
All India Federation of Tax Practitioners vs. Union of India (Constitutional Validity Appeal) |
(1997) |
228 ITR 68 (Bom.) |
|
|
(24) |
Clarification issued by Chief CIT, Mumbai 22-10-1997 (Interest) |
I.T. Review Oct., 1997, 41 |
||
|
(25) |
Clarification issued by Chief CIT, Mumbai 29-10-1997 (Valuation of Loose Diamonds) Depreciate Press Release |
I.T. Review Oct, 1997 42 |
||
|
(26) |
Clarification issued by Chief CIT, Mumbai, 31-10-1997 (Lease) |
I.T. Review Oct, 1997 43 |
||
|
(27) |
Clarification issued by RBI dt. 5-11-1997 FERA |
I.T. Review Oct, 1997, 44 |
||
|
(28) |
Clarification issued by CCIT dt. 13-11-1997 (Provides) |
(1997) |
I.T. Review Oct., 1997, 48 Yearly Tax Digest 1997, 599 & 100 |
|
|
(29) |
All India Federation of Tax Practitioners vs. Union of India |
(1998) |
231 ITR 24 |
|
|
(30) |
Clarification regarding definition – Jewellery dt. 3-12-1997 |
(1997) |
228 ITR 187 |
|
|
(31) |
Sales tax immunity Clarification by State of Gujarat, Circular No. CST No. 1097 – 1379 dt. 6-11-1997 |
(Yearly Tax Digest) (1997) 5.102 & 103 |
||
|
XIII. |
(1) |
Kar Vivad Samadhan Scheme, 1998 |
(1998) |
233 ITR 36 |
|
(2) |
Kar Vivad Samadhan Scheme clarification Circular No. F/149/145/98-TPL dt. 3-9-1998 (Questions and Answers) |
(1998) |
233 ITR 50 |
|
|
(3) |
Kar Vivad Samadhan Scheme Clarifications (Questions and Answers) |
(1998) |
233 ITR 121 |
|
|
(4) |
Kar Vivad Samadhan Scheme on Enlarging the Scope of Scheme to Departmental Appeals |
(1998) |
234 ITR 62 |
|
|
(5) |
Kar Vivad Samadhan Scheme, 1998 Commissioner of Income Tax, Notified as designated authority |
(1998) |
234 ITR 111 |
|
|
(6) |
Kar Vivad Scheme, 1998 Determination of Disputed Income |
(1998) |
234 ITR 111 |
|
|
(7) |
Kar Vivad Samadhan Scheme, 1998 Function and Jurisdiction of Commissioner |
(1999) |
236 ITR 189 |
|
|
(8) |
Kar Vivad Samadhan Scheme, 1998 No Proceedings against co. notices |
(1999) |
235 ITR 22 |
|
|
(9) |
Kar Vivad Samadhan Scheme, 1998(Removal of Difficulties Order) |
(1999) |
235 ITR 90 |
|
|
(10) |
Kar Vivad Samadhan Scheme 1998 Partner & Registered Firms exempt from Payment of further tax on shared income in pre 1993-94 |
(1999) |
235 ITR 23 |
|
|
(11) |
All India Federation of Tax Practitioners vs. Union of India. (Constitutional validity of Kar Vivad Scheme) |
(1999) |
236 ITR 1 (Del.) |
|
|
(12) |
Dept. Appeals – allowed to be covered under Kar Vivad Scheme (Enlargement of the scope of the Scheme to deposit appeals) |
(1999) |
234 ITR 62 |
|
|
XIV |
(1) |
Black Money (Undisclosed Foreign Income and Assets) and imposition Tax Act, 2015 |
||
|
(2) |
The undisclosed Foreign Income and Assets (Imposition of tax) Bill, 2015 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (No. 22 of 2015) |
(2015) 375 ITR 1 (St) |
||
|
(3) |
Notification No .G.S.R. 529 (E) dt.02/07/2015 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 |
(2015) 375 ITR 107 (St.) |
||
|
(4) |
12 of 2015 dt.2-07-2015 – Explanatory notes on provisions relating to tax compliance for Undisclosed foreign income and assets as provided in Chapter VI of the Black Money (Undisclosed Foreign Income and Assets) and imposition Tax Act, 2015 |
(2015) 375 ITR 97 (St.) |
||
|
(5) |
13 of 2015 dt-6-07-2015 – Clarifications on tax Compliance for undisclosed foreign income and assets |
(2015) 375 ITR 128 (St.) |
||
|
(6) |
15 of 2015 dt.03-9-2015- Clarifications on tax compliance for undisclosed foreign income and assets |
(2015) 377 ITR 83(ST) |
||
|
(7) |
Orders: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Removal of difficulties) Order, 2015 [Notification No 56/2015/F. No.133/33/2015–TPL]-9 |
(2015) 376 ITR 14 (St.) |
||
|
(8) |
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015: Powers and functions of Additional Commissioners and Joint Commissioner under Act -Notification No. S.O. 2299( E ), dated 24 th August, 2015 |
(2015) 378 ITR 13 (St) |
||
|
(9) |
Press Notes/Releases Black money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015- dt 21-09-2015-Persons holding Undisclosed foreign assets are advised to file their declarations well in time as provided under the compliance window of the new Black Money Act; One time Compliance opportunity will end on 30th September, 2015; information contained in the declaration will be kept confidential; process of filing declaration is simple and can be filed on line also; fears of harassment of the declarants expressed in certain for a are totally un founded. |
(2015) 378 ITR 8 (St.) |
||
|
XV. |
2016 – IDS – 2016 (Finance Act) |
|||
|
(1) |
Finance Minister budget speech |
(2016) |
381 ITR 9 (St.)(35) |
|
|
(2) |
Notes on Clauses |
(2016) |
381 ITR 169 (St.)(236) |
|
|
(3) |
The Income Declaration Scheme, 2016 (Finance Act, 2016) |
|||
|
(4) |
Income Declaration Scheme Rules, 2016, Notification |
(2016) |
384 ITR 188 (St.) |
|
|
(5) |
Notification No. 32/2016, F.No.142/8/2016-TPL dtd.19th May, 2016 |
|||
|
(6) |
Notification No. 33/2016 (F.No.142/8/2016-Tpl), dtd. 19th May, 2016 |
|||
|
(7) |
Circular No. 16 of 2016 dtd.20th May, 2016 – Explanatory Notes On Provisions Of The Income Declaration Scheme, 2016 |
(2016) |
384 ITR 14 (St.) |
|
|
(8) |
Circular No.17 of 2016 dtd.20th May, 2016 – Clarifications on the Income Declaration Scheme, 2016 |
(2016) |
384 ITR 148 (St.) |
|
|
(9) |
Circular No.19/2016 dtd. 25th May, 2016 – Principal Commissioner or the Commissioner who exercises jurisdiction over the declarant. |
(2016) |
384 ITR 153(St.) |
|
|
(10) |
Circular No. 24 of 2016 dtd. 27th June, 2016 – Clarifications on the Income Declaration Scheme, 2016 |
|||
|
(11) |
Circular No. 25 of 2016 dtd.30th June, 2016 – Clarifications on the Income Declaration Scheme, 2016 |
|||
|
(12) |
Circular No. 27 of 2016 dt.14th July, 2016 – |
|||
|
(13) |
Press Release dt.14th July, 2016 – Time Schedule for making payment under the scheme |
|||
|
XVI. |
DTRS – 2016 (Finance Act, 2016) |
|||
|
(1) |
The Finance Minister budget speech |
(2016) |
381 ITR 9 (St.)(36-37) |
|
|
(2) |
Notes on Clauses |
(2016) |
381 ITR 169 (St.)(236) |
|
|
(3) |
The Direct Tax Dispute Resolution Scheme, Finance Act, 2016 |
|||
|
(4) |
The Direct Tax Dispute Resolution Scheme Rules, 2016 – 26th May, 2016 |
(2016) |
384 ITR 183 (ST.) |
|
|
(5) |
Notification No.34/2016, F.No.142/11/2016-TPL – 26th May, 2016 |
|||
|
(6) |
Notification No.35/2016, F.No.142/11/2016-TPL – 26th May, 2016 |
|||