S. 10A/10AA/10B: CBDT Takes Stern View On Non-Compliance By AO Of Circular

The CBDT has issued Instruction No. 17/2013 (F.No.178/84/2012-ITA.I) dated 19.11.2013 in which it has noted that the Assessing Officers are not following the clarifications given in Circular No. 01/2013, dated 17.1.2013. In the said Circular, the CBDT has clarified various contentious issues relating to export of computer software and claim of deduction under sections 10A, 10AA and 10B of the Income-tax Act, 1961. In a stern tone, the CBDT has “advised” the Assessing Officers to follow the contents of Circular in letter and spirit and not to take a divergent view. It has also directed the Assessing Officers not to file further appeals in cases where orders were passed prior to the issue of the Circular.

Instruction No. 17/2013 (F.NO.178/84/2012-ITA.I) dated 19.11.2013

A clarificatory Circular No. 01/2013, dated 17-1-2013 (hereinafter referred to as ‘Circular’) was issued by CBDT to address various contentious issues leading to tax disputes in cases of entities engaged in export of computer software which are availing tax-benefits under sections 10A, 10AA and 10B of the Income-tax Act, 1961.

2. Instances have been reported where the Assessing Officers are not following the clarifications so issued and are taking a divergent view even in cases where the clarifications are directly applicable.

3. The undersigned is directed to convey that the field authorities are advised to follow the contents of Circular in letter and spirit. It is also advised that further appeals should not be filed in cases where orders were passed prior to issue of Circular but the issues giving rise to the disputes have been clarified by the Circular


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  1. […] Thereafter, Instruction No.17/2013 was issued on 19.11.2013 to the field authorities advising them to follow the aforesaid Circular in letter and spirit so […]

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