April 17, 2026
Submitted By: Shristi Rajput
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
Circular No. 5/2024 (Central Board of Direct Taxes): issued under Section 268A, sets revised monetary limits and guidelines for departmental appeals before ITAT, High Courts, and Supreme Court, aimed at reducing litigation under the Income-tax Act, 1961.
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