CBDT circulars 2024

Extension of Due Date for Income Tax Returns for AY 2024-25

The Central Board of Direct Taxes extends the last date for furnishing a belated return or a revised return of income for the Assessment Year 2024-25.

Extension of Due Date under Vivad Se Vishwas Scheme 2024

The Central Board of Direct Taxes extends the due date for determining the amount payable as per column 3 of the table specified in section 90 of the Direct Tax Vivad Se Vishwas…

circular no. 19/024 guidance note 2/2024 on provisions of the direct tax vivad se vishwas scheme 2024

Extension of Income Tax Return Due Date for AY 2024-25

The Central Board of Direct Taxes extends the due date for furnishing the return of income for the Assessment Year 2024-25.

circular no. 16/2024 condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9a/10/10b/10bb for assessment year 2018 19 and subsequent assessment years

Condonation of Delay in Filing Form No. 10-IC or 10-ID

The Central Board of Direct Taxes authorizes income tax authorities to admit applications for the condonation of delay in filing Form No. 10-IC or Form No. 10-ID under section…

Monetary Limits for Reduction or Waiver of Interest Under Section 220(2)

The Central Board of Direct Taxes sets monetary limits for income-tax authorities to reduce or waive interest under section 220(2) of the Income-tax Act.

Condonation of Delay for Returns Claiming Deduction u/s 80P for AY 2023-24

The Central Board of Direct Taxes extends the applicability of Circular No. 13/2023 to the assessment year 2023-24.

Extension of Income Tax Return Due Date for AY 2024-25

The Central Board of Direct Taxes extends the due date for furnishing the return of income for the Assessment Year 2024-25.

Guidance Note on Direct Tax Vivad se Vishwas Scheme 2024

The Central Board of Direct Taxes issues a guidance note in the form of frequently asked questions to clarify provisions of the Direct Tax Vivad se Vishwas Scheme 2024.

Authorization of Income Tax Authorities for Refund and Loss Condonation Applications

The Central Board of Direct Taxes issues guidelines for income tax authorities to handle applications for condoning delay in filing returns that claim refunds and carry forward…

Extension of Timelines for Filing Audit Reports for AY 2024-25

The Central Board of Direct Taxes extends the specified date of furnishing audit reports under the Income-tax Act, 1961 for the Previous Year 2023-24.

circular no. 9/2024 further enhancement of monetary limits for filing of appeals by the department before income tax appellate tribunal high courts and slps/appeals before supreme court amendment to circular 5 of 2024 measures for reducing litigation

TDS/TCS Non-Applicability on Death Before PAN-Aadhaar Linkage

The Central Board of Direct Taxes specifies that higher tax rates under section 206AA or section 206CC do not apply when a deductee or collectee dies on or before 31 May 2024…

circular no. 7/2024 extension of due date for filing of form no. 10a/10ab under the income tax act 1961

Consequences of PAN Becoming Inoperative for TDS and TCS Deductors

The Central Board of Direct Taxes modifies Circular No. 3 of 2023 to relieve tax deductors and collectors from higher tax deduction liabilities under specific conditions.

Monetary Limits and Exceptions for Departmental Appeals u/s 268A

The Central Board of Direct Taxes specifies monetary limits and exceptions for filing departmental appeals before the Income Tax Appellate Tribunal, High Courts, and Supreme Court…

circular no. 4/2024 ex post facto extension of due date for filing form no. 26qe which was required to be filed during the period 01.07.2022 to 28.02.2023 pertaining to f.y. 2022 23

Tax treatment of donations and accumulation for trusts and institutions

Trusts and institutions under the first or second regime must treat eligible donations made to other trusts or institutions as charitable application only to the extent of…

Audit Report Form Extension for Assessment Year 2023-24

The Central Board of Direct Taxes permits certain trusts and institutions to furnish audit reports in the correct applicable form for the assessment year 2023-24 by 31st March…