CBDT circulars

Every CBDT circular we track, newest first. Income tax circulars, notifications, forms, return utilities, and direct-tax compliance changes. Open a record for the captured text and a direct link to the official CBDT document.

50 records since 2023 · latest 01 Jul 2026

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CBDT20 Jan 2025Circular

circular no. 1/2025 guidance for application of the principal purpose test ppt under india s double taxation avoidance agreements

CBDT30 Dec 2024Circular

circular no. 21/2024 extension of due date for furnishing belated/revised return of income for the assessment year 2024 25 in certain cases

CBDT29 Dec 2024Circular

circular no. 20/2024 extension of due date for determining amount payable as per column 3 of table specified in section 90 of direct tax vivad se vishwas scheme 2024

CBDT15 Dec 2024Circular

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

CBDT29 Nov 2024Circular

circular no. 18/2024 extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92e for the ay 2024 25

CBDT17 Nov 2024Circular

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

CBDT17 Nov 2024Circular

circular no. 17/2024 condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10 ic or form no. 10 id for assessment years 2020 21 2021 22 and 2022 23

CBDT03 Nov 2024Circular

circular no. 15/2024 order under section 119 1 of the it act 1961 fixing the monetary limits of the income tax authorities in respect of reduction or waiver of interest paid or payable under section 220 2 of the it act

CBDT29 Oct 2024Circular

circular no. 14/2024 condonation of delay under clause b of sub section 2 of section 119 of the income tax act 1961 for returns of income claiming deduction u/s 80p of the act for assessment year 2023 24

CBDT25 Oct 2024Circular

circular no. 13/2024 extension of due date for furnishing return of income for the assessment year 2024 25

CBDT14 Oct 2024Circular

circular no. 12/2024 guidance note 1/2024 on provisions of the direct tax vivad se vishwas scheme 2024

CBDT30 Sept 2024Circular

circular no. 11/2024 order authorizing income tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119 2 b of the income tax act 1961

CBDT28 Sept 2024Circular

circular no. 10/2024 extension of timelines for filing of various reports of audit for the assessment year 2024 25

CBDT16 Sept 2024Circular

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

CBDT04 Aug 2024Circular

circular no. 8/2024 non applicability of higher rate of tds/tcs as per provisions of section 206aa/206cc of the income tax act 1961 in the event of death of deductee/collectee before linkage of pan and aadhaar

CBDT24 Apr 2024Circular

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

CBDT22 Apr 2024Circular

circular no. 6/2024 partial modification of circular no.3 of 2023 dated 28.03.2023 regarding consequences of pan becoming inoperative as per rule 114aaa of the income tax rules 1962

CBDT14 Mar 2024Circular

circular no. 5/2024 circular u/s 268a of the income tax act 1961 for filing of appeals by the department before income tax appellate tribunal high courts and slps/appeals before supreme court measures for reducing litigation

CBDT06 Mar 2024Circular

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

CBDT05 Mar 2024Circular