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  • Shristi Rajput
  • img April 21, 2026
Circular No.10/2020 Order under section 119 0f the income tax act regarding reporting requirement u...

CBDT deferred reporting requirements for Clause 30C (GAAR) and Clause 44 (GST details) in Form 3CD 📅 Till 31 Mar...

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  • Shristi Rajput
  • img April 20, 2026
Corrigendum to Circular No. 9/2020 Further clarification on provision of direct tax vivad se Vishwa...

It modifies/clarifies earlier guidelines relating to the Vivad se Vishwas scheme, addressing interpretational issues and...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 11/2020 Clarification in respect of residency under section 6 of income tax act

It explains the determination of residential status of individuals, especially in situations affected by COVID-19 travel...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.12/2020 Clarification in respect of prescribed electronic modes under section 269SU of i...

It explains the prescribed electronic payment modes (like digital payment facilities) that certain businesses must provi...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 13/2020 One time relaxation from verification of tax return for the assessment year 201...

It allows taxpayers to verify previously filed but unverified Income Tax Returns (due to non-submission of ITR-V) for AY...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.14/2020 Clarification in releation to issued under clause of proviso to section 194N und...

It explains the applicability of TDS on large cash withdrawals, including clarification on the proviso (exceptions/relax...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 15/2020 Notification of Sovereign wealth fund under section 10(23FE) under income tax...

It provides guidelines for notification and eligibility of Sovereign Wealth Funds and pension funds to claim tax exempti...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.16/2020 Imposition of charge on prescribed electronic modes under section 269SU under in...

It clarifies that no charges should be imposed on customers or merchants for prescribed electronic payment modes (like d...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.17/2020 Guidelines under section 194O(4) and Section 206C91-I) under income tax act

It clarifies the applicability and interaction of TDS by e-commerce operators and TCS on sale of goods, explaining when...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 18/2020 Clarification under direct tax vivad se vishwas act

It clarifies procedural and interpretational issues such as eligibility of cases, computation of disputed tax, and treat...

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  • Shristi Rajput
  • img April 20, 2026
Circular No 19/2020 Condonation of delay under sec 119(2)(b) of the income tax act

It empowers tax authorities to condone delays in filing claims such as refunds, exemptions, or reliefs where genuine har...

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  • Shristi Rajput
  • img April 20, 2026
Circular No 20/2020 Income tax deduction from salaries under the financial year year 2020-2021 under...

It explains how employers should compute and deduct tax from salaries, including tax rates, exemptions, deductions, reli...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.21/2020 Clarification under Direct tax vivad se Vishwas act

It explains procedural issues and eligibility conditions for settling tax disputes, including computation of disputed ta...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.1/2021 Amount of remuneration prescribed under section 9A(3)(m) under income tax act

It specifies the prescribed limit of remuneration for fund managers under Section 9A, particularly for clause (m) of sub...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 2/2021 Residential status of certain individual under income tax act

It explains the determination of residential status of individuals under the Income Tax Act, especially in exceptional s...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.3/2021 Circular under section 10 of Direct tax vivad se vishwas act

It clarifies issues under Section 10 of the Vivad se Vishwas scheme, mainly regarding settlement of disputes and grantin...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 4/2021 Clarification on provisions of direct tax vivad at vishwas act

It explains procedural and interpretational issues under the scheme, especially regarding eligibility, settlement of tax...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 5/2021 Order under section 119 of Income tax act

It provides relaxation/extension of various income tax compliance deadlines (such as filings and procedural requirements...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.7/2021 Condonation of delay under section 119(2) (b) of income tax act

It provides guidelines for authorities to accept delayed applications or claims (such as refunds, exemptions, or reliefs...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.6/2021 Condonation of delay under section 112(2)(b) under income tax act

It allows tax authorities to condone delays in filing claims such as refunds, exemptions, or reliefs where genuine hards...

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