CBDT circulars 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

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

Referencing by Document Identification Number

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

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

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

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