CBDT circulars

Every CBDT circular we track, newest first. Income tax circulars, notifications, forms, return utilities, and direct-tax compliance changes. Open a record for the captured text and a direct link to the official CBDT document.

50 records since 2023 · latest 02 Jul 2026

Earlier this year

CBDT02 Jul 2026Circular06/2026

Condonation of Delay in Filing Form No. 10AB for Approval under Section 80G(5)

Official title: circular no. 06/2026 condonation of delay in filing form no. 10ab electronically for approval under clause ii of the first proviso to section 80g 5 of the income tax act 1961

CBDT12 May 2026CircularCircular No. 5 of 2026

Clarification on Safe Harbour Rules for Sale of Rough Diamonds in Special Notified Zones

Official title: circular no. 5/2026 clarification on the safe harbour rules for sale of rough diamonds in special notified zones snzs .

CBDT31 Mar 2026CircularCircular No. 4/2026

Referencing by Document Identification Number

Official title: circular no. 4/2026 referencing by document identification number din

CBDT30 Mar 2026CircularCircular No. 03 of 2026

Notification of Sovereign Wealth Fund under Schedule V of the Income-tax Act

Official title: circular no. 3/2026 notification of sovereign wealth fund under schedule v table sl. no. 7.note s a ii g of the income tax act 2025

CBDT25 Mar 2026CircularCircular No. 2/2026

Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025

Official title: circular no. 2/2026 order under section 119 of the income tax act 1961 for extension of timeline for issuance of tax deducted at source tds certificate under section 203 of the act for the quarter ending 31st december 2025

CBDT23 Mar 2026Circular01/2026

Clarification Regarding Power to Condon Delay in Filing Form No. 10A

Official title: circular no. 1/2026 clarification regarding power to condone delay in filing form no. 10a under sub clause i clause ac of sub section 1 of section 12a of the income tax act 1961

Older

CBDT29 Oct 2025Circular

circular no.15/2025 extension of timelines for filing of various reports of audit and income tax returns itrs for the assessment year 2025 26

CBDT25 Sept 2025Circular

circular no. 14/2025 extension of timelines for filing of various reports of audit for financial year 2024 25 relevant to assessment year 2025 26 by auditable assessees

CBDT19 Sept 2025Circular

circular no. 13 /2025 order under section 119 of tbe income tax act 1961 for waiver of interest payable under section 220 2 due to late payment of demand in certain cases

CBDT15 Sept 2025Circular

circular no. 12/2025 extension of due date for filing of itrs for the assessment year 2025 26

CBDT02 Sept 2025Circular

circular no. 11/2025 modification to circular no. 9 of 2022 f. no.370142/2/2022 tpl dated 09.05.2022 of cbdt

CBDT28 Jul 2025Circular

circular no. 10/2025 relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by cpc

CBDT21 Jul 2025Circular

circular no. 9/2025 partial modification of circular no.3 of 2023 dated 28 3 2023 regarding consequences of pan becoming inoperative as per rule 114aaa of the income tax rules 1962

CBDT01 Jul 2025Circular

circular no. 8/2025 clarification regarding cbdt s circular no. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201 1a ii / 206c 7 of the income tax act 1961 as the case may be in specific cases

CBDT25 Jun 2025Circular

circular no. 7/2025 relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119 2 b of the income tax act 1961 passed by competent authority

CBDT27 May 2025Circular

circular no. 6/2025 extension of due date for furnishing return of income for the assessment year 2025 26

CBDT28 Mar 2025Circular

circular no. 5/2025 order under section 119 of the income tax act 1961 for waiver on levy of interest under section 201 1a ii / 206c 7 of the act as the case maybe in specific cases

CBDT17 Mar 2025Circular

circular no. 4/2025 frequently asked questions faqs on guidelines for compounding of offences under the income tax act 1961 dated 17.10.2024

CBDT20 Feb 2025Circular

circular no. 3/2025 income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961

CBDT18 Feb 2025Circular

circular no. 2/2025 extension of due date for filing of form no. 56f under the income tax act 1961

CBDT circulars

50 records since 2023 · latest 02 Jul 2026

Earlier this year

CBDT02 Jul 2026Circular06/2026

Condonation of Delay in Filing Form No. 10AB for Approval under Section 80G(5)

Official title: circular no. 06/2026 condonation of delay in filing form no. 10ab electronically for approval under clause ii of the first proviso to section 80g 5 of the income tax act 1961

CBDT12 May 2026CircularCircular No. 5 of 2026

Clarification on Safe Harbour Rules for Sale of Rough Diamonds in Special Notified Zones

Official title: circular no. 5/2026 clarification on the safe harbour rules for sale of rough diamonds in special notified zones snzs .

CBDT31 Mar 2026CircularCircular No. 4/2026

Referencing by Document Identification Number

Official title: circular no. 4/2026 referencing by document identification number din

CBDT30 Mar 2026CircularCircular No. 03 of 2026

Notification of Sovereign Wealth Fund under Schedule V of the Income-tax Act

Official title: circular no. 3/2026 notification of sovereign wealth fund under schedule v table sl. no. 7.note s a ii g of the income tax act 2025

CBDT25 Mar 2026CircularCircular No. 2/2026

Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025

CBDT23 Mar 2026Circular01/2026

Clarification Regarding Power to Condon Delay in Filing Form No. 10A

Official title: circular no. 1/2026 clarification regarding power to condone delay in filing form no. 10a under sub clause i clause ac of sub section 1 of section 12a of the income tax act 1961

Older

CBDT29 Oct 2025Circular

circular no.15/2025 extension of timelines for filing of various reports of audit and income tax returns itrs for the assessment year 2025 26

CBDT25 Sept 2025Circular

circular no. 14/2025 extension of timelines for filing of various reports of audit for financial year 2024 25 relevant to assessment year 2025 26 by auditable assessees

CBDT19 Sept 2025Circular

circular no. 13 /2025 order under section 119 of tbe income tax act 1961 for waiver of interest payable under section 220 2 due to late payment of demand in certain cases

CBDT15 Sept 2025Circular

circular no. 12/2025 extension of due date for filing of itrs for the assessment year 2025 26

CBDT02 Sept 2025Circular

circular no. 11/2025 modification to circular no. 9 of 2022 f. no.370142/2/2022 tpl dated 09.05.2022 of cbdt

CBDT28 Jul 2025Circular

circular no. 10/2025 relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by cpc

CBDT21 Jul 2025Circular

circular no. 9/2025 partial modification of circular no.3 of 2023 dated 28 3 2023 regarding consequences of pan becoming inoperative as per rule 114aaa of the income tax rules 1962

CBDT01 Jul 2025Circular

circular no. 8/2025 clarification regarding cbdt s circular no. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201 1a ii / 206c 7 of the income tax act 1961 as the case may be in specific cases

CBDT25 Jun 2025Circular

circular no. 7/2025 relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119 2 b of the income tax act 1961 passed by competent authority

CBDT27 May 2025Circular

circular no. 6/2025 extension of due date for furnishing return of income for the assessment year 2025 26

CBDT28 Mar 2025Circular

circular no. 5/2025 order under section 119 of the income tax act 1961 for waiver on levy of interest under section 201 1a ii / 206c 7 of the act as the case maybe in specific cases

CBDT17 Mar 2025Circular

circular no. 4/2025 frequently asked questions faqs on guidelines for compounding of offences under the income tax act 1961 dated 17.10.2024

CBDT20 Feb 2025Circular

circular no. 3/2025 income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961

CBDT18 Feb 2025Circular

CBDT circulars

CBDT circulars results

Earlier this year

Condonation of Delay in Filing Form No. 10AB for Approval under Section 80G(5)

Clarification on Safe Harbour Rules for Sale of Rough Diamonds in Special Notified Zones

Referencing by Document Identification Number

Notification of Sovereign Wealth Fund under Schedule V of the Income-tax Act

Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025

Clarification Regarding Power to Condon Delay in Filing Form No. 10A

Older

circular no.15/2025 extension of timelines for filing of various reports of audit and income tax returns itrs for the assessment year 2025 26

circular no. 14/2025 extension of timelines for filing of various reports of audit for financial year 2024 25 relevant to assessment year 2025 26 by auditable assessees

circular no. 13 /2025 order under section 119 of tbe income tax act 1961 for waiver of interest payable under section 220 2 due to late payment of demand in certain cases

circular no. 12/2025 extension of due date for filing of itrs for the assessment year 2025 26

circular no. 11/2025 modification to circular no. 9 of 2022 f. no.370142/2/2022 tpl dated 09.05.2022 of cbdt

circular no. 10/2025 relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by cpc

circular no. 9/2025 partial modification of circular no.3 of 2023 dated 28 3 2023 regarding consequences of pan becoming inoperative as per rule 114aaa of the income tax rules 1962

circular no. 8/2025 clarification regarding cbdt s circular no. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201 1a ii / 206c 7 of the income tax act 1961 as the case may be in specific cases

circular no. 7/2025 relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119 2 b of the income tax act 1961 passed by competent authority

circular no. 6/2025 extension of due date for furnishing return of income for the assessment year 2025 26

circular no. 5/2025 order under section 119 of the income tax act 1961 for waiver on levy of interest under section 201 1a ii / 206c 7 of the act as the case maybe in specific cases

circular no. 4/2025 frequently asked questions faqs on guidelines for compounding of offences under the income tax act 1961 dated 17.10.2024

circular no. 3/2025 income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961

circular no. 2/2025 extension of due date for filing of form no. 56f under the income tax act 1961

CBDT circulars

CBDT circulars results

Earlier this year

Condonation of Delay in Filing Form No. 10AB for Approval under Section 80G(5)

Clarification on Safe Harbour Rules for Sale of Rough Diamonds in Special Notified Zones

Referencing by Document Identification Number

Notification of Sovereign Wealth Fund under Schedule V of the Income-tax Act

Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025

Clarification Regarding Power to Condon Delay in Filing Form No. 10A

Older

circular no.15/2025 extension of timelines for filing of various reports of audit and income tax returns itrs for the assessment year 2025 26

circular no. 14/2025 extension of timelines for filing of various reports of audit for financial year 2024 25 relevant to assessment year 2025 26 by auditable assessees

circular no. 13 /2025 order under section 119 of tbe income tax act 1961 for waiver of interest payable under section 220 2 due to late payment of demand in certain cases

circular no. 12/2025 extension of due date for filing of itrs for the assessment year 2025 26

circular no. 11/2025 modification to circular no. 9 of 2022 f. no.370142/2/2022 tpl dated 09.05.2022 of cbdt

circular no. 10/2025 relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by cpc

circular no. 9/2025 partial modification of circular no.3 of 2023 dated 28 3 2023 regarding consequences of pan becoming inoperative as per rule 114aaa of the income tax rules 1962

circular no. 8/2025 clarification regarding cbdt s circular no. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201 1a ii / 206c 7 of the income tax act 1961 as the case may be in specific cases

circular no. 7/2025 relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119 2 b of the income tax act 1961 passed by competent authority

circular no. 6/2025 extension of due date for furnishing return of income for the assessment year 2025 26

circular no. 5/2025 order under section 119 of the income tax act 1961 for waiver on levy of interest under section 201 1a ii / 206c 7 of the act as the case maybe in specific cases

circular no. 4/2025 frequently asked questions faqs on guidelines for compounding of offences under the income tax act 1961 dated 17.10.2024

circular no. 3/2025 income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961

circular no. 2/2025 extension of due date for filing of form no. 56f under the income tax act 1961