Updates/CBDT/DetailCBDT28 Dec 2023circularPrepared by Complied AIcircular no. 20/2023 guidelines under sub section 4 of section 194 o of the income tax act 1961CBDT circular · 28 Dec 2023Central Board of Direct Taxes / Income Tax Department circular published on 28 Dec 2023. Open the official source document for the full text.Official recordOpen source pageNo provision was matched in this document with enough confidence to link it.Browse source lawsSource detailsSourceCentral Board of Direct Taxes / Income Tax DepartmentTypecircularPublished by source28 Dec 2023Coverage areadirect-taxRelated CBDT updatesOther recent records from the same regulator.notification no. 120/2026 f. no. 370142/30/2026 tpl / g.s.r. 822 e income tax fourth amendment rules 202617 Sept 2026·notificationnotification no. 3 of 2026 procedure for registration of reporting person/entity and submission of form no. 98 as per rule 160 of the income tax rules 202615 Sept 2026·notificationnotification no. 119 of 2026 cbdt no. 203/32/2025/ita ii / so .......... e14 Sept 2026·notificationnotification no. 118/2026 f.no.225/84/2024/ita ii09 Sept 2026