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106. CBDT issues clarification on implementation of GAAR
provisions under the Income-tax Act
Circular No. 7/2017 dated 27th January 2017.
107. Circular No. 1/2017 on TDS on salaries contained mistake
in the table of due dates for furnishing of the e-TDS statements for the last
quarter of the year
CBDT has issued a corrigendum on 24thJanuary 2017
to rectify the mistake.
108. Explanatory Notes to the Provisions of the Finance Act,
2016
Circular No. 3/2017, dated 20th January, 2017
109. Instructions laying down standard operating procedures
to investigate the cash deposits above prescribed limits post demonetization
period-
