CBDT circulars 2026

Every CBDT circular issued during 2026, in reverse date order. Open any record for the captured text, or go straight to the official CBDT document behind it.

7 circulars published in 2026 · latest 28 Sept 2026Official CBDT siteGet CBDT updates by email(coming soon)

7 updates

Earlier this year

CBDT28 Sept 2026CircularCircular No. 07/2026

Extension of Timelines for Filing Audit Reports and Income Tax Returns for Assessment Year 2026-27

The Central Board of Direct Taxes extends the due date for furnishing the Return of Income for the Assessment Year 2026-27.

CBDT02 Jul 2026Circular06/2026

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

The Central Board of Direct Taxes has condoned the delay in filing Form No. 10AB for funds and institutions whose approval under section 80G(5) of the Income-tax Act, 1961, was…

CBDT12 May 2026CircularCircular No. 5 of 2026

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

The Central Board of Direct Taxes has issued clarifications regarding the implementation of safe harbour rules for foreign mining companies selling raw diamonds in Special…

CBDT31 Mar 2026CircularCircular No. 4/2026

Referencing by Document Identification Number

The Central Board of Direct Taxes has issued updated guidelines for the use of Document Identification Numbers (DIN) for communications by income-tax authorities.

CBDT30 Mar 2026CircularCircular No. 03 of 2026

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

The Central Board of Direct Taxes has established the application and reporting procedures for Sovereign Wealth Funds (SWFs) to claim tax exemptions under Schedule V of the…

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

The Central Board of Direct Taxes extends the deadline for the issuance of TDS certificates for the quarter ending 31 December 2025.

CBDT23 Mar 2026Circular01/2026

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

The Central Board of Direct Taxes clarifies the authority responsible for condoning delays in filing Form No. 10A under section 12A(1)(ac)(i) of the Income Tax Act, 1961.