August 06, 2013

CA CS ICWA KNOWLEDGE HUB - INSTRUCTION NO. 10/2013 Income Tax- Procedure and criteria for selection of scrutiny cases under compulsory manual during the financial year 2013-2014

UNIVERSAL KNOWLEDGE HUB








Amendment 

2. In Para 3, after clause (i), following clause(s) have been inserted:- 

(j) Cases where registration u/s 12AA of the IT Act has not been granted or has been cancelled by the CIT/DIT and the assessee has been found claiming tax-exemption under section 11 of the IT Act. However, the cases where such order of CIT/DIT has been reversed/set-aside in appellate proceedings will not be picked up for scrutiny under this clause. 

(k) Cases where order denying the approval u/s 10(23C) of the IT Act or withdrawing the approval already granted has been passed by the Competent-Authority and the assessee has been found claiming tax-exemption under the aforesaid provision of the IT Act. 
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