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  • Shristi Rajput
  • img April 20, 2026
Circular No.8/2021 Extension of time limit related to certain compliances by taxpayer under income t...

It extends the time limits for specified income tax compliances (such as filing returns, audit reports, and other forms)...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.9/2021 Extension of time limit of certain compliances to provide relief to taxpayer to i...

It extends time limits for various income tax compliances, including filing returns, reports, and forms, to provide reli...

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  • Shristi Rajput
  • img April 20, 2026
Circular 10/2021 Clarification regarding the limitation of time in filing of appeals before CIT unde...

It clarifies the time limit for filing appeals before the Commissioner of Income Tax (Appeals) and provides relief in ca...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. Circular regarding use of functionality under section 206 AB and 206CCA of income tax a...

It provides guidance on the use of the Income Tax Department’s utility to identify “specified persons” under Section 206...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 12/2021 Extension of time limits for certain compliances to provide relief to taxpayers...

It extends various income tax compliance deadlines (such as filing returns, reports, and forms) to ease taxpayer burden...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.13/2021 Guidelines under section 194Q of income tax act

It clarifies the scope and applicability of TDS on purchase of goods (0.1%), including thresholds, calculation rules, an...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 14/2021 Guidelines under section 9B and sub section (4) of section 45 of income tax act

It clarifies the tax treatment of transfer of capital assets or money during reconstitution, dissolution, or retirement...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 15/2021 Extension of time line for electronic filing of various forms under income tax...

It extends the timelines for electronic filing of various income tax forms, giving taxpayers and professionals additiona...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 16/2021 Extension of time lines for electronic filing of various form under the income...

It extends the time limits for electronic filing of various income tax forms, providing relief to taxpayers and professi...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.17/2021 Extension of time lines for filing of income tax returns and various reports for...

It extends the due dates for filing Income Tax Returns (ITR) and various tax audit reports for the relevant assessment y...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 18/2021 Clarification regarding section 36(1)(xvii) of the Income tax act

It explains the allowability of certain business deductions, removing ambiguity on the conditions and scope under which...

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  • Shweta Verma
  • img April 20, 2026
Form 190 - Application for approval of mutual funds investing in the eligible issue of public compa...

Form 190 is required to be filed by a Mutual Fund to apply for approval to invest in eligible issue of public companie...

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  • Shristi Rajput
  • img April 20, 2026
Circular No. 19/2021 Guidelines under clause (23FE) of section 10 of Income tax act

It lays down the conditions and compliance requirements for tax exemption available to notified sovereign wealth funds a...

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  • Shweta Verma
  • img April 20, 2026
Form 189 - Application for approval of issue of public companies under section Schedule XV(1)(z)(i)...

Form 189 is required to be filed by an assessee to apply for approval of issue of public companies under section Sched...

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  • Shweta Verma
  • img April 20, 2026
FAQ Form No 188 Form for Approval of Gratuity Fund / Superannuation Fund

Form 188 has been introduced to provide a standardised and structured application mechanism for seeking approval of a...

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  • Shweta Verma
  • img April 20, 2026
FAQs on Form 187 Appeals relating to provident fund , Superannuation Fund and gratuity fund matter...

Form 187 is a prescribed form for filing appeals under the Income-tax Act, 2025 in matters relating to provident fund...

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  • Shweta Verma
  • img April 20, 2026
FAQs on Form 186 Application for recognition of a Provident Fund

Form 186 is the prescribed application form for seeking recognition of a Provident Fund under the Income-tax Act, so t...

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  • Shristi Rajput
  • img April 20, 2026
Circular No.20/2021 Guidelines under sub section (4) of section 194Q of sub section (3) of section 1...

It explains operational guidelines for TDS on purchase of goods (0.1%), including interaction with Section 206C(1H), and...

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  • Shweta Verma
  • img April 20, 2026
FAQs on Form 185 Format for Accounts under a Recognised Provident Fund

Form 185 is the prescribed format for maintaining individual subscriber accounts under a Recognised Provident Fund (RP...

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  • Shweta Verma
  • img April 20, 2026
FORM NO. 183 - Audit report under Section 49 read with paragraph 2 of Schedule X of the Income-tax...

Form No. 183 is a prescribed audit report required to be furnished under Rule 291 read with Section 49 of the Income-t...

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