Clarification regarding scope of additional income-tax on distributed income under section 115R of the Income-tax Act. (Circular No. 06/2014) Clarification regarding disallowance of expenses under section 14A of the Income-tax Act in cases where corresponding exempt income has not been earned during the FY. (Circular No. 05/2014) Non-Filing of ITR-V in returns with refund claims-relaxation of time- limit for filing ITR-V and processing of such returns. (Circular No. 04/2014)