CBDT circulars 2023

circular no. 20/2023 guidelines under sub section 4 of section 194 o of the income tax act 1961

Condonation of Delay in Filing Form No. 10-IC for AY 2021-22

The Central Board of Direct Taxes condones the delay in filing Form No. 10-IC for Assessment Year 2021-22.

Due Date Extension for Accountant Report Under Section 10AA and 10A

The Central Board of Direct Taxes extends the due date to file the report of the accountant for Assessment Year 2023-24.

Audit Report Contribution Details Order Under Section 119

The Central Board of Direct Taxes specifies modified reporting requirements for substantial contributors in audit reports for the assessment year 2023-24.

circular no. 16/2023 extension of timelines for filing of form 10b/10bb and form itr 7 for the assessment year 2023 24

Guidelines on Tax Exemption under Section 10 Clause 10D for Life Insurance Policies

The Central Board of Direct Taxes issues guidelines on income tax exemption under clause 10D of section 10 of the Income-tax Act 1961 for life insurance policies issued on or…

SOP for Total Income Recomputation of Sugar Co-operative Societies

This circular sets out the standard operating procedure for a co-operative society engaged in the manufacture of sugar to apply for the recomputation of total income under section…

Condonation of Delay for Returns Claiming Deduction u/s 80P

The Central Board of Direct Taxes authorizes Chief Commissioners of Income-tax and Directors General of Income-tax to admit and decide applications for the condonation of delay in…