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Government Simplifies the Format and Procedure for Self Declaration in form No.15G or 15H to Reduce the Cost of Compliance and Ease the Compliance Burden for both, the Tax Payer and the Tax Deductor; Procedure for Submission of the Forms by the Deductor also Simplified;    Payee Can Submit the Self-Declaration Either in Paper form or Electronically; the Deductor will Not Deduct Tax and will Allot a Unique Identification Number (UIN) to all Self-Declarations in Accordance with a well Laid Down Procedure to be Specified Separately. Tax payers seeking non-deduction of tax from certain incomes are required to file a self declaration in Form No. 15G or Form No.15H as per the provisions of Section 197A of the Income-tax Act, 1961 (‘the Act’). In order to reduce the cost of compliance and ease the compliance burden for both, the tax payer and the tax deductor, the Central Board of Direct Taxes (CBDT) has simplified the format and procedure for self declaration in Form No.15G or 15

F.No.225/207/2016/ITA.II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North-Block, TA.II Division New Delhi dated the 30th of September, 2015 Order under Section 119 of the Income-tax Act, 1961 The Karnataka State Chartered Accountants Association (‘KSCAA’) has Fled a representation dated 15.09.2015 in Central board of Direct Taxes (CBDT) seeking extension of date for filing returns from 30th, September. 2015. Subsequently KSCAA flied a PIL In Honble Karnataka High Court seeking intervention of Court in this matter.

From Last Few days I was updating the status of Writs filed in various High Courts in India for extension of Due date of Income tax Return and tax Audit Report, which were falling due on 30th September 2015. In all these appeal, some high courts has ruled in favour of Assessee, Some has ruled against the Assessee, Some are yet to decide and some left the issue at the wisdom of CBDT. So the final status of all high courts in which appeals been filed on the issue as per my knowledge is as follows:- S.No. High Court Name Status on 01.10.2015 at 9.00 AM 1 Delhi High Court Ruled in Favour of CBDT/UOI 2 Rajasthan High Court, Jodhpur Bench Ruled in Favour of CBDT/UOI 3 Bombay High Court Instructed CBDT to Extend Due Date to 31.10.2015 4 Gujarat High Court Instructed CBDT to Extend Due Date to 31.10.2015 5 Punjab & Haryana Hig

The Chamber of Tax Consultants Vs. Union of India & Ors. (Bombay High Court), WP 2764/2015, Filed on 22.09.2015 Writ is been filed under Section 44AB, 139, 119 of Income Tax Act, 1961  and will be heard by Hon’ble Shri Justice M.S. Sanklecha and Hon’ble Shri Justice G. S. Kulkarni.  Advocate Rahul K. Hakani will be attending on behalf of Petitioner   The Chamber of Tax Consultants. Update on 22.09.2015-   Law and Representation Committee of The Chamber of Tax Consultants under  the guidance of Dr K. Shivram has filed Writ Petition for extension of Date of Filing of Audit Report and Income Tax Return (ITR). Hearing for the writ will take place today i.e on  23.09.2015 at 03.00  PM in Court Room No. 06. Update on 23.09.2015-  After Hearing case been adjourned to 29.09.2015 for further hearing. Update on 29.09.2015-  High Court ruled that if  CBDT don’t respond to Instruction of other High Court by tomorrow (30.09.2015) than  they will hear it tomorrow (30.09.2015)

Vide its order dated 30.09.2015 CBDT has extended due date only for the state of Haryana, Punjab , Union Territory of Chandigarh and Gujarat. Download Official Copy of the orders in PDF Format F.No.225/207/2016/ITA.II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North-Block, TA.II Division New Delhi dated the 30th of September, 2015 Order under Section 119 of the Income-tax Act, 1961 The Central Board of Direct Taxes, in compliance to the order of Hon’ble Punjab and Haryana High Court dated 29.09.2015 in case of Vishal Garg & Ors. vs Union of India & Anr.; CWP 19770/2015 and in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’), hereby orders that the returns of income due to be e-Flied by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and Union Territory of Chandigarh. 2. This order shal

In the case of Vishal Garg & Ors. Vs. Union of India & Anr.,  Punjab & Haryana HC extended  due date of Tax Audit cases to 31st October 2015 from existing 30th September 2015. Its not clear if the due date for non audit cases also been extended or not for which we have to wait for official order. High Court has also issued guideline for timely issue of Income Tax Return Forms. We would further like to inform our readers that its just Court Instruction to CBDT to extend the due date,  but CBDT has not yet officially issued any Order in Compliance of High Court Order. High Court Order is Binding on CBDT till Supreme Court Stays it or reverses the High Court Judgment. Further in case of Judgment on same issue by different High Courts, the Judgment of Jurisdiction High Court will prevail and in case of no Judgment by Jurisdiction High Court than Assessee may choose the Judgment of High Court which is more beneficial to him. Further Judgment by bench of High Court will

V. K. Tulsyan & Co. Vs UOI (Calcutta High Court), WP No.1187 of 2015, Date of Filing- 24.09.2015 Writ is filed on 24.09.2015 and High Court will decide on its maintainability on 28.09.2015 (Monday) and it is expected to come up for hearing on 29.09.2015 (Tuesday). The Writ is filed by  CA Vishnu Tulsyan  proprietor of  Kolkata based CA Firm from namely ‘ V. K. Tulsyan & Co.’ We will update this page with further development in this case so keep checking this page for update on What Hon’ble Calcutta High Court Decides on the issue.

Sunday evening, suddenly emails and  what-apps were flooded with messages of which most spoke in respect of one Income Tax order in which it is claimed that due date for  Income Tax Return has been extended to 15th October 2015 from current 30th September 2015. We checked the Notification for its authenticity and found that the same cannot be relied for the following reasons :- We confirmed with CBDT officials and they denied issue of any such Notifications. We checked the official Websites of Income Tax, Government of India and Finance ministry and have not found any such notification, Order or announcement. Income Tax Press release starts with  F. No . while in this order it started with PF N0. In Address of ICAI Pin code is 110001 instead of 110003. Income Tax Office is in North Block not West Block. Income Tax Department do not have ITEN division. Normally such announcement comes from TPL Division or ITA.II Division. Its been issued on Saturday -26.09.2015  a day wh

Citation of the Case:   CIT vs. Suman Dhamija, Supreme Court, Civil Appeal No.4919-4920/2015 with Civil Appeal No.4921-4922/2015, Date of the decision 01.07.2015. Brief of the Case:   In the case of CIT vs. Suman Dhamija, the Supreme Court held that CBDT Instruction specifying monetary limits for filing appeals applicable only to appeals filed after that date and not to pending appeals. Facts of the Case:  The appeals and review petitions preferred by the department before the High Court, were disposed of on the basis of the instructions issued by the Central Board of Direct Taxes dated 9.2.2011. On aggrived, the Revenue preferred appeal before the Supreme Court. Contention of the Revenue:  Nil Contention of the Assessee:  Nil Held by the Supreme Court:  Supreme Court observed that all the appeals were preferred prior to 2011, whereas, the instructions of CBDT dated 9.2.2011 clearly indicate in paragraph 11 thereof, that they shall not go