1

No. 5, Dt.28-9-2004

270 ITR (St.) 0031

Taxation of business process outsourcing units of Non-Residents in India. (Revised, withdrawing Circular No. 1 dated 02-01-2004 [265 ITR (St.)0023])

2

No. 1, of 2004 Dt. 2 1-2004

265 ITR (St.) 0023

Taxation of Business Process Outsourcing Units of Non-Resident in India.

3

No. 1 of 2003, Dt. 10-2-2003

260 ITR (St.) 0245

Residential status under Indo - Mauritius Double Tax Treaty

4

No. 10, Dt. 9-10-2002

258 ITR (St.) 9

Submission of no objection certificate in case of Remittances to Non - residents

5

No. 787, Dt. 10-2-2000

243 ITR (St.) 1

Taxation of income of artists, entertainers, sportsmen, etc.,from international/local events

6

No. 742, Dt. 2-5-1996

219 ITR (St.) 0049

Taxation of foreign telecasting companies

7

No. 765, Dt. 15-4-1998

231 ITR (St.) 0010

Taxation of foreign telecasting companies

8

No. 6/2001, Dt. 5-3-2001

248 ITR (St.) 247

Taxation of foreign telecasting companies

9

No. 740, Dt. 17-4-1996

219 ITR (St.) 0008

Taxability of remittance of interest by Branch of a foreign bank of its head office.

10

No. 734, Dt. 24-1-1996

217 ITR (St.) 0074

Rate of TDS under DTAA between India & U.A.E.

11

No. 728, Dt. 30-10-1995

216 ITR (St.) 0141A

Clarification regarding rate of TDS u/s 195 for remittance, clarified that such rates shall be as provided in relevant Finance act or in DTAA whichever is more beneficial to the assessee

12

No. 588, Dt. 2-1-1991

187 ITR (St.) 0063

Taxability of import of system software from Non-residents

13

No. 333, Dt. 2-4-1982

137 ITR (St.) 0001B

A conflict in application of DTAA and provisions of Income Tax Act, 1961, clarified that beneficial provision shall apply

14

No. 108, Dt. 20-3-1973

In relation to exchange of information between the countries for preventing evasion or avoidance of taxes and recovery thereof

15

No. 90 & 91/2008, Dt. 28-8-2008

304 ITR 63

Where treaty provides that any income of an Indian Resident "may be taxed" in the other country, such income shall be included in the total Income of such resident and relief shall be available as per DTAA

16

CBDT Instruction No. 3/2004, Dt. 19-3-2004

Suspension of collection of taxes during operation of Mutual Agreement Procedure in respect of India - UK DTAA

17

Circular No. 7 / 2009 [F. No.500/ 135/2007-FTD-I], Clarification Dt. 22-10-2009

318 ITR 1

Circular No. 23 dated 23rd July.1969 and Circular No. 163 dated 29th May, 1975 (both relating to taxability and accrual of Income of Non-resident in India) are withdrawn. Further, circular no. 786 dated 7th February,2000 (relating to clarifation of taxability of export commission in the hands of Non-resident in India) is also withdrawn

18

Circular No. 7 Dt. 23-10-2007 amended on 27-09-2011

338 ITR 1

The CBDT has laid down the procedure for refund of tax deducted at source u/s 195 of the Income Tax Act, 1961 to the person deducting tax at source from the payment to a Non-resident. Refund will now be available to residents who have deducted tax at a higher rate, relying in tax treaty, while a lower rate of tax deduction has been prescribed under domestic law

19

Notification No. 93/2009, Dt. 9-12-2009

320 ITR 14

"The territory in which the taxation law administered by the Ministry of Finance in Taipei is applied" has been notified as "Specified Territory" and "India-taipei association in Taipei" and "Taipei Economic and Cultural Centre in New Delhi" have been notified as "Specified Association" u/s 90A of the Income Tax act, 1961

20

Notification No.22/2010 [F.No. 142/5/2010-SO(TPL)], Dt. 8-04-2010

323 ITR 52

The following areas outside India have been notified as 'specified territory' u/s 90 of the Income Tax Act 1961:

1.Bermuda
2.British Virgin Islands
3.Cayman Island
4.Gibraltar
5.Guernsey
6.Isle of Man
7.Jersey
8.Netherlands Antilles
9.Macau

21

Notification No.25/2010 [F.No.500/124/97-FTD-II], Dt. 20-04-2010

323 ITR 52

"Hong Kong Special Administrative Region of the People's Republic of China" has been notified as "Specified territory" u/s 90 of the Income tax act, 1961

22

Notification No.54/2012[F.No.503/14/2012-FTD-I(PT)], Dt. 17-12-2012

350 ITR 4

Sint Maarten, a part of Kingdom of Netherland, has been notified a 'Specified Territory' u/s 90 of the Income Tax Act, 1969

23

Notification No. 3/2011-FTD-II [F.No.500/96/97-FTD-II], Dt. 10-01-2011

330 ITR 6

Agreement among Government of SAARC Member States for avoidance of double taxation and Mutual administrative matters is effective from 1 April, 2011

24

Notification No. 05/2011 [F.No.503/2/2009-FTD-I]

330 ITR 83

Tax Information Exchange Agreement between India and Barmuda signed on 7 October 2010

25

Notification No. 25/2011 [F.No.503/6/2009-FTD-I]

334 ITR 296

Tax Information Exchange Agreement between India and Bahamas signed on 11 February 2011

26

Notification No. 54/2011 [F.No.503/10/2009-FTD-I]

338 ITR 25

Tax Information Exchange Agreement between India and British Virgin Island signed on 9 February 2011 Press Note / Release No. 402/92/2006-MC (43 of 2011) 332 ITR 4

27

Notification No. 26/2011 [F.No.503/01/2008-FTD-I]

334 ITR 313

Tax Information Exchange Agreement between India and Isle of Man was signed on 4 February 2011

28

Notification No. 61/2011 [F.No.503/03/2009-FTD-I]

340 ITR 1

Tax Information Exchange Agreement between India and Cayman Islands was signed on 21 March 2011

29

Notification No.32/2012-FT-TR-II [F.No. 503/02/2010-FT & TR-II]

348 ITR 132

Tax Information Exchange Agreement between India and Liberia was signed on 03 October 2011

30

Notification No.26/2012 [F.No.503/6/2008-FTD-I]

346 ITR 1

Tax Information Exchange Agreement between India and Jersey was signed on 03 November 2011

31

Notification No.30/2012 [F.NO.503/01/2009-FTD-I]

346 ITR 169

Tax Information Exchange Agreement between India and Guernsey was signed on 20 December 2011

32

Notification No. 43/2012-FT&TR-II [F.No.503/04/2009-FT&TR-II]

349 ITR 3

Tax Information Exchange Agreement between India and Macao Sepecial Administration Region of the People's Republic of China was signed on 03 January 2012

33

Notification No. 28/2013 [F.No.503/11/2009-FTD-I]

352 ITR 58

Tax Information Exchange Agreement between India and Gibraltar was signed on 01 February 2013

34

Notification No. 22/2013 [F.No.504/3/2010-FTD-III]

352 ITR 46

Tax Information Exchange Agreement between India and Argrntina was signed on 21 November 2011

35

Notification No. 48/2011 [F.NO. 500/02/2001-FTD-II]

337 ITR 96

Agreement between India-Taipei Association in Taipei and Taipei Economic and Cultural Center in New Delhi for Avoidance of Double Taxation and the prevention of Fiscal Evasion with respect to taxes on income shall be effective from 1 April, 2012.
The Agreement notifies the following rates for taxes on income-

a) Dividend - 12.5% @
b) Interest - 10 % @

Interest will be exempt if derived and beneficially owned by

(i)The authority administering a territory, a sub-division or a local authority of other territory; or

(ii)Central Banks and Export-Import Bank of the territories referred above;or

(iii)any other institution as may be identified and accepted from time to time by competent authority by both the territories.

c)Royalty and fees for technical services-10% @

36

Press Release, Dt.01-03-2013

Finance Ministry's clarification on Tax Residency Certificate (TRC). The Tax Residency Certificate produced by a resident of a contracting state will be accepted as evidence that he is a resident of that contracting state and the Income Tax Authorities in India will not go behind the TRC and question his resident status

37

Notification No. 29/2013 [F.NO. 503/5/2004-FTD-II]/SO 951(E), Dt. 12-4-2013

Protocol amending agreement between Government of India and Government of UAE

38

Notification No. 43/2013 [F.No.503/05/2009-FTD-I]/SO 1516(E), Dt. 12-6-2013

India-Monaco DTAA to come into effect from March 27, 2013.

39

Notification No. 44/2013 [F.No.503/03/1994-FT&TR-II]/SO 1766(E) Dt. 19-6-2013

India-Bahrain DTAA to come into effect from April 11, 2013.

40

Notification No.50/2013 [F.No.500/27/2007-FTD-II]/SO 2005(E), Dt. 4-7-2013

Protocol amending the Convention between the Republic of India and People's Republic of Bangladesh

41

Instruction no. 8/2013, Dt. 16-07-2013

Standard operating procedure for appeals/SLP's filed by the assessee in the supreme court and related matter

42

Notification No. 57/2013 [F.No. 142/16/2013-TPL/SO 2331(E)], Dt. 01-08-2013

Income Tax (11th Amendment) Rules, 2013 - Additional Details required to be furnished along with TRC done away with

43

Notification No. 63/2013 [F. No. 505/02/1981-FTD-I]/SO 2459(E), Dt. 14-8-2013

Protocol amending the Convention between the Republic of India and Kingdom of Sweden

44

Circular [F. No. 500/138/2002-FTD-II], Dt. 16-8-2013

India-Uruguay DTAA to come into effect from April 1, 2014.

45

Notification no. 67/2013, Dt. 02-09-2013

Income Tax (14th Amendment) Rules, 2014- Information by the person responsible for making any payment to a non - resident

46

Notification No. 73/2013 [F.No.142/28/2013-TPL] Dt.18-09-2013

Safe Harbour Rules - Income Tax (16th Amendment) Rules, 2013

47

Notification No. 74/2013 [F.No. 503/1/2009-FTD-II] Dt. 20-09-2013

Protocol Amending Convention between Republic of India and Government of Australia

48

Notification No. 75/2013, [F.No. 142/19/2013-TPL], Dt.23-09-2013

Rules relating to GAAR notified with effect from 1st April, 2016

49

Notification No. 86/2013 [F.No.50405/2003-FTD-1], Dt. 01-11-2013

Government specifies 'Cyprus' as 'notified jurisdictional area'

50

Notification No. 3/2014[F.No.503/4/2012-FTD-I]/SO 48(E), Dt. 7-1-2014

India-Belize DTAA to come into effect from November 25, 2013.

51

Notification No.2/2014 [F.No.501/1/2003-FTD-I]/SO 47(E), Dt. 7-1-2014

India-Albania DTAA to come into effect from December 4, 2013.

52

Circular No. 1/2014, [F No. 275/59/2012-IT(B)], Dt.13-1-2014

Clarification regarding deduction of tax at source under section 194J - No TDS is required to be deducted on the service tax component on Professional Fees

53

Notification No. 10/2014[F.No.505/3/1986-FTD-I]/SO 372(E), Dt. 10-2-2014

Protocol amending the convention between India and United Kingdom & Northern Ireland effective from December 27, 2013.

54

Instruction no. 2/2014, [F.No.500/33/2013-FTD-I], Dt. 26-02-2014

Deduction of tax at source u/s 195 r.w.s 201 of the Act relating to payment made to non-resident. In case where assessee fails to deduct tax u/s 195, the AO shall determine the appropriate proportion of sum chargeable to tax to ascertain tax liability on which deductor shall be deemed to be assessee in default u/s 201

55

Notification No. 12/2014 [F.No. 503/02/1997-FTD-I] Dt. 05-03-2014

India-Latvia DTAA to come into effect from April 1, 2014.

56

Notification No. 13/2014 [F.No. 501/10/1995-FTD-I] Dt. 05-03-2014

India-Romania DTAA to come into effect from December 16, 2013.

57

Notification No. 23/2014 [F.No. 503/08/2005-FTD-II] Dt. 28-03-2014

India-Sri Lanka DTAA to come into effect from April 1, 2014.

58

Instruction no. 4/2014, [F.No. 225/151/2014-ITA.II], Dt. 07-04-2014

Standard operating procedure for verification and correction of demand available or uploaded by AO in CPC Demand Portal

59

Notification No 34/2014 [F.No. 504/06/2003-FTD-I] Dt. 05-08-2014

India-Malta DTAA to come into effect from April 1, 2015.

60

Notification No. 35/2014/F.No. 503/11/2005-FTD-II Dt. 12-08-2014

India-Fiji DTAA to come into effect from April 1, 2015.

61

Notification No. 44/2014/F.No. 501/3/99-FTD-II Dt. 23-09-2014

India-Columbia DTAA to come into effect from April 1, 2015.

62

Notification No. 42/2014/F.No. 503/4/2004-FTD-II Dt. 05-09-2014

India-Bhutan DTAA to come into effect from April 1, 2015.

63

Notification No. 25/2015/F.No. 501/12/1995-FTD-I Dt. 23-03-2015

India-Czechoslovak DTAA to apply to residents of Slovak Republic.

64

Notification No. 24/2015/F.No. 501/09/1995-FTD-I Dt. 17-03-2015

India-Croatia DTAA to come into effect from April 1, 2016.

65

Notification No. 30/2014/F.No. 503/4/2009-FTD-I Dt. 06-06-2014

Tax Information Exchange Agreement between India and Liechtenstein.

66

Notification No. 10/2015/F.No. 500/144/2005-FTD-I Dt. 02-02-2015

India notifies protocol with South Africa for DTAA.

67

Notification No. 47/2014/F.No. 501/08/1979-FTD-I Dt. 24-09-2014

India notifies protocol with Poland for DTAA.

68

Circular No 4/2015 Dt. 26/03/2015

Clarification regarding Dividend Income received outside India.

69

Notification No. 45/2014
[F.No.500/1/2014-APA-II]
Dt:23/09/2014

Computation Of Arm’S Length Price - Notified Tolerable Limit For
Determination Of ALP

70

A.P. (DIR Series)(2013-14) Circular
No. 151
Dt:30/06/2014

Remittances To Non-Residents - Deduction Of Tax At Source

71

Press Release Dated 06/05/2014

Revised Agreement Under India-South Korea DTAA

72

Instruction [F.No.500/36/2015-Ftd.I] Dt: 24/04/2015

Claim Of Treaty Benefits By FIIs Under Provisions Of Double
Taxation Avoidance Agreements

73

Instruction No.3/2015
[F.No.500/2/2015-APA-II]
Dt :10/04/2015

India-Uk Convention For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion - Suspension Of Collection Of Taxes
During Mutual Agreement Procedure (MAP)

74

Circular No.3/2015 [F.No.225/201/2014-
ITA.II]

Interest, etc., Paid To A Non-Resident Without
Deduction Of Tax At Source - Clarification On Amounts Not Deductible Under Section 40(a)(i)