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  • Shristi Rajput
  • img April 21, 2026
Circular No. 24/2019 Procedure of identification and processing of cases of prosecution under direct...

CBDT Circular No. 24/2019 (very short description): This circular lays down the procedure for identifying, sanctioning,...

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  • Shristi Rajput
  • img April 21, 2026
F.No 279 /Misc/M93/2018-ITJ Special order of board under section 268A in case involving bogus LTCG...

F.No. 279/Misc/M-93/2018-ITJ (CBDT Special Order under section 268A): This special order directs that appeals in cases...

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  • Shristi Rajput
  • img April 21, 2026
Circular No 27/2019 Conduct assessment of proceedings through e-proceeding during the financial year

CBDT Circular No. 27/2019 (very short description): This circular mandates that assessment and related proceedings shou...

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  • Shristi Rajput
  • img April 21, 2026
Circular NO 26/2019 Clarification in respect of filing up of forms of assessment year 2019-2020

CBDT Circular No. 26/2019 (very short description): This circular clarifies the procedure and manner of filing income-t...

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  • Shristi Rajput
  • img April 21, 2026
Circular No. 28/2020 Clarification on delay in filing form No 10B for FY 2016-2017 and 2017-2018 bo...

CBDT Circular No. 28/2020 (very short description): This circular provides condonation of delay in filing Form 10B for...

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  • Shristi Rajput
  • img April 21, 2026
Circular No 29/2019 Clarification in respect of option exercise under section 115BBA of the Income t...

CBDT Circular No. 29/2019 (very short description): This circular clarifies the exercise of option under section 115BBA...

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  • Shristi Rajput
  • img April 21, 2026
Circular No. 30/2019

CBDT Circular No. 30/2019 (very short description): This circular clarifies procedural issues related to TDS under sect...

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  • Shristi Rajput
  • img April 21, 2026
Circular No. 31/2019 Wavier of interest for TDS deducted under section 194M

CBDT Circular No. 31/2019 (waiver of interest under section 194M): This circular provides relaxation by waiving interes...

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  • Shristi Rajput
  • img April 21, 2026
Circular No.32/2019 Clarification in respect of prescribed electronic modes under section 269SU of t...

Circular No. 32/2019 clarifies the prescribed electronic payment modes under Section 269SU of the Income-tax Act, 1961,...

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  • Shristi Rajput
  • img April 21, 2026
Circular No 1/2020 Relaxation of time compounding of offenses under direct tax laws under one time m...

Circular No. 1/2020 provides a one-time relaxation by extending the time limit for filing applications for compounding o...

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  • Shristi Rajput
  • img April 21, 2026
Circular No.2/2020

Circular No. 2/2020 issues clarifications regarding procedural and administrative matters under the Income-tax Act, 1961...

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  • Shristi Rajput
  • img April 21, 2026
Circular No 3/2020

Circular No. 3/2020 provides instructions regarding processing and issue of income-tax refunds and related administrativ...

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  • Shristi Rajput
  • img April 21, 2026
Circular No.4/2020 Income tax deduction from salaries during the financial year 2019-2020 under sect...

Circular No. 4/2020 provides guidelines for employers on deduction of income tax from salaries under Section 192 for FY...

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  • Shristi Rajput
  • img April 21, 2026
Circular No.5/2020 Clarification regarding circular no 24/2019

Circular No. 5/2020 clarifies the provisions of Circular No. 24/2019, particularly regarding treatment of certain income...

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  • Shristi Rajput
  • img April 21, 2026
Circular No. 6/2020 Condonation of delay under section 119(2)(b) of the income tax act

Circular No. 6/2020 allows condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961, enabling taxpayers...

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  • Shristi Rajput
  • img April 21, 2026
Circular No. 7/2020 Clarification on provision of direct tax vivad se vishwas

Circular No. 7/2020 provides clarifications on the Direct Tax Vivad se Vishwas Act, 2020, explaining provisions related...

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  • Shristi Rajput
  • img April 21, 2026
Corrigendum Circular No. 4/2020 Income tax deduction from the salaries during the financial year 201...

Corrigendum to Circular No. 4/2020 provides corrections/clarifications to guidelines on TDS from salaries for FY 2019–20...

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  • Shristi Rajput
  • img April 21, 2026
Circular No.8/2020 Clarification regarding short deduction on TDS/TCS due to increase in rates of su...

Circular No. 8/2020 clarifies that no penalty or disallowance will apply for short deduction/collection of TDS/TCS arisi...

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  • Shristi Rajput
  • img April 21, 2026
Circular No. C1/2020 Clarification in respect of option under section 115BAC of the income tax act

Circular No. C1/2020 clarifies the option under Section 115BAC of the Income-tax Act, 1961, explaining how individuals/H...

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  • Shristi Rajput
  • img April 21, 2026
CircularNo.9/2020 Clarification on provision of direct tax vivad se vishwas

Circular No. 9/2020 gives clarifications on the Direct Tax Vivad se Vishwas Act, 2020, explaining how taxpayers can sett...

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