CBDT circulars 2025

Every CBDT circular issued during 2025, in reverse date order. Open any record for the captured text, or go straight to the official CBDT document behind it.

15 circulars published in 2025 · latest 29 Oct 2025Official CBDT siteGet CBDT updates by email(coming soon)

15 updates

Older

CBDT29 Oct 2025CircularF. No. 225/131/2025/ITA-II

Extension of Due Dates for Audit Reports and ITRs for AY 2025-26

The Central Board of Direct Taxes extends the due date for furnishing the Income Tax Return for the Assessment Year 2025-26 to 10th December 2025 for assessees covered under…

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 2025CircularCircular No. 13/2025

Waiver of Section 220(2) Interest for Rectified Section 87A Rebate Demands

The Central Board of Direct Taxes directs that interest payable under section 220(2) of the Income-tax Act, 1961, is waived for certain taxpayers.

CBDT15 Sept 2025Circular

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

CBDT02 Sept 2025CircularF.No.370142/32/2025-TPL

Modification to Circular No. 9 of 2022 on Section 10(23FE) Investment Date

The Central Board of Direct Taxes modifies Circular No. 9 of 2022 to change the investment end date.

CBDT28 Jul 2025CircularF. No.225/30/2025/ITA-II

Relaxation of Time Limit for Processing Incorrectly Invalidated Returns

The Central Board of Direct Taxes relaxes the time limit for processing electronic returns of income that the Centralized Processing Centre incorrectly invalidated.

CBDT21 Jul 2025CircularCircular No. 9 /2025

TDS and TCS Relief for Inoperative PAN Linkage

The Central Board of Direct Taxes modifies Circular No. 3 of 2023 to remove tax deduction and collection liabilities at higher rates under sections 206AA and 206CC of the…

CBDT01 Jul 2025CircularCircular No. 8/2025

Clarification on Interest Waiver under Section 201(1A)(ii) and 206C(7)

The Central Board of Direct Taxes clarifies the application timeline and eligibility for interest waiver orders under Circular No. 5/2025.

CBDT25 Jun 2025Circular

Relaxation of Time Limit for Processing Electronic Returns

The Central Board of Direct Taxes extends the time limit to process valid income tax returns filed electronically after delay condonation.

CBDT27 May 2025CircularF. No. 225/205/2024/ITA-II

Extension of Due Date for Return of Income for Assessment Year 2025-26

The Central Board of Direct Taxes extends the due date for furnishing the return of income for the Assessment Year 2025-26.

CBDT28 Mar 2025CircularCircular No. 5/2025

Waiver of Interest under Section 201(1A)(ii) and 206C(7)

The Central Board of Direct Taxes permits the reduction or waiver of interest charged under section 201(1A)(ii) and section 206C(7) of the Income-tax Act.

CBDT17 Mar 2025CircularCircular No. 04/2025

FAQs on Guidelines for Compounding of Offences under Income-Tax Act, 1961

The Central Board of Direct Taxes provides clarifications on the revised guidelines for compounding of offences under the Income-tax Act, 1961, issued on 17 October 2024.

CBDT20 Feb 2025CircularCircular No. 3/2025

Income Tax Deduction from Salaries for Financial Year 2024-25

The Central Board of Direct Taxes sets forth the rules and rates for income tax deduction from salary payments under section 192 of the Income-tax Act, 1961 for the financial year…

CBDT18 Feb 2025CircularF.No. 300173/1112025-ITA-I

Extension of Due Date for Filing Form No. 56F for AY 2024-25

The Central Board of Direct Taxes extends the due date for filing the report of the accountant for Assessment Year 2024-25.

CBDT21 Jan 2025CircularCircular No. 01/2025

Guidance on Principal Purpose Test Under Double Taxation Avoidance Agreements

The Central Board of Direct Taxes issues guidance on the application of the Principal Purpose Test under India's Double Taxation Avoidance Agreements.