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  • Shristi Rajput
  • img April 30, 2026
Circular No. 22/2017 Clarification in respect of section 269ST of Income tax act

It explains what types of cash receipts are covered/exempt and how the ₹2 lakh cash receipt limit applies, to prevent mi...

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  • Shristi Rajput
  • img April 30, 2026
Modification of Circular No 21/2015

It usually deals with changes or updates in instructions (often related to appeal filing/monetary limits or procedural m...

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  • Shristi Rajput
  • img April 30, 2026
Circular No 23/2017 Modification of circular no 1 of 2014 in view of substitution of service tax by...

It updates TDS and tax deduction references and procedures to align them with the GST regime, replacing earlier service...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 24/2017 Clarification in computation of book profit for the purposes of levy of minimum...

It explains how certain adjustments, additions, and deductions should be made while calculating book profit, ensuring co...

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  • Shristi Rajput
  • img April 30, 2026
Circular No.25/2017 Clarification related to guidelines for establishing Place of effective manageme...

It explains how to identify whether a company’s central management and control is in India, which decides its tax reside...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 26/2017 Order under section 119 of income tax act in respect of extending the due date...

It grants additional time for multinational entities to file CbC reports, ensuring smoother compliance under internation...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 27/2017 Clarification on cash sales of agricultural product by cultivators / agricultur...

It clarifies that genuine agricultural income from cash sales by farmers is not taxable, and helps ensure proper interpr...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 28/2017 Clarification on indirect transfer provisions in case of redemption of share...

It explains when such redemption transactions will or will not be treated as taxable indirect transfers in India, provid...

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  • Shristi Rajput
  • img April 30, 2026
Circular No 29/2017 Income tax deduction from the salaries during the financial year 2017-18 under t...

It explains salary computation rules, eligible exemptions/deductions, and employer responsibilities for correct TDS calc...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 1/2018 Processing of income tax return under section 1483(1) of income tax act which we...

It provides guidance on how such returns should be processed and verified electronically, ensuring proper intimation and...

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  • Shristi Rajput
  • img April 30, 2026
Circular No2/2018 Finance act 2017 Explanatory act to the provisions of finance Act

It explains key amendments, new provisions, and changes in tax rules introduced by the Finance Act, 2017 to help taxpaye...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 3/2018 Revision of monetary limits for filing of appeals by the department before the i...

It increases the threshold limits for appeals, aiming to reduce unnecessary litigation and focus on high-value tax cases...

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  • Shristi Rajput
  • img April 30, 2026
Circular No 4/2018 Computation of admissible of deduction under section 10 A of income tax act

It explains how to calculate export turnover and total turnover correctly for claiming deduction, ensuring uniform and a...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. Clarification on the immunity provided u/s 270 AA of income tax act

It explains conditions for claiming immunity—such as payment of tax and interest and not filing an appeal—allowing eligi...

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  • Shristi Rajput
  • img April 30, 2026
Circular No.6/2018 Clarification in respect of CBDT notification no 33 of 2018 of filing form 3CD

It clarifies issues in filing Form 3CD, helping auditors and taxpayers properly comply with revised reporting requiremen...

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  • Shristi Rajput
  • img April 30, 2026
F.No 279/ Misc 142 Amendment to para 10 of the circular no 3

It revises guidelines/monetary limits related to filing departmental appeals, aiming to reduce litigation and focus on h...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 7/2018 Condonation of delay under section 119(2)(b) of the income tax act

It lays down conditions and procedures under which the tax authorities can accept delayed claims (like refunds or exempt...

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  • Shristi Rajput
  • img April 30, 2026
Circular 8/2018 Explanatory notes to the provision of the finance act

It explains key changes in tax provisions, new rules, and amendments introduced by the Finance Act to help taxpayers und...

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  • Shristi Rajput
  • img April 30, 2026
Circular No. 9/2018 Extending the due date for furnishing the report under section 286(4) of income...

It gives additional time to entities required to submit the Country-by-Country (CbC) report, easing compliance for repor...

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  • Shristi Rajput
  • img April 30, 2026
Circular No 10/2018

It clarifies certain provisions, exemptions, and calculation aspects to help employers correctly deduct income tax from...

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