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  • Shristi Rajput
  • img April 17, 2026
Circular No. 5/2023 : Guidelines for removal of difficulties under sub-section (3) of section 194BA...

Circular No. 5/2023 (Central Board of Direct Taxes): issues guidelines under Section 194BA(3) to remove implementation d...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 6/2023 : Clarification regarding provisions relating to charitable and religious trusts

Circular No. 6/2023 (Central Board of Direct Taxes): clarifies provisions governing registration, compliance, and taxati...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 7/2023 : Condonation of delay in filing refund claim and claim of carry forward of loss...

Circular No. 7/2023 : Condonation of delay in filing refund claim and claim of carry forward of losses under Section 119...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 8/2023 : Revision of exceptions to monetary limits for filing appeals deferred under pr...

Circular No. 8/2023 (Central Board of Direct Taxes): revises exceptions to monetary limits for filing departmental appea...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 9/2023 : Order under section 119 of the Income-tax Act, 1961 for extension of time limi...

Circular No. 9/2023 (Central Board of Direct Taxes): extends the time limits for furnishing certain TDS/TCS statements u...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 10/2023 : Circular to remove difficulty in implementation of changes relating to Tax Co...

Circular No. 10/2023 (Central Board of Direct Taxes): removes difficulties in implementing revised TCS provisions on Lib...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 11/2023 : Corrigenda to Circular No. 10 of 2023 dated 30th June, 2023

Circular No. 11/2023 (Central Board of Direct Taxes): issues corrigenda to Circular No. 10/2023 dated 30 June 2023, maki...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 13/2023 : Condonation of delay under clause (b) of sub-section (2) of section 119 of th...

Circular No. 13/2023 (Central Board of Direct Taxes): allows condonation of delay under Section 119(2)(b) for filing inc...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 14/2023 : Standard Operating Procedure (SOP) for making application for recomputation o...

Circular No. 14/2023 (Central Board of Direct Taxes): prescribes SOP for filing applications for recomputation of total...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 15/2023 : Guidelines under clause (10D) of section 10 of the Income-tax Act, 1961

Circular No. 15/2023 (Central Board of Direct Taxes): issues guidelines under Section 10(10D) clarifying tax exemption c...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 16/2023 : Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Ass...

Circular No. 16/2023 (Central Board of Direct Taxes): extends due dates for filing Form 10B/10BB and ITR-7 for AY 2023–2...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 17/2023 : Order under section 119 of the Income-tax Act, 1961

Circular No. 17/2023 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides adm...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 18/2023 : Order under section 119 of the Income-tax Act, 1961

Circular No. 18/2023 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides adm...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 19/2023 : Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in f...

Circular No. 19/2023 (Central Board of Direct Taxes): allows condonation of delay under Section 119(2)(b) for filing For...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 20/2023 : Guidelines under sub-section (4) of section 194-O of the Income-tax Act 1961

Circular No. 20/2023 (Central Board of Direct Taxes): issues guidelines under Section 194-O(4) clarifying TDS obligation...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 1/2024 : Circular explaining the provisions of the Finance Act, 2023

Circular No. 1/2024 (Central Board of Direct Taxes): explains and clarifies provisions of the Finance Act, 2023 for unif...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 2/2024 : Order under section 119 of the Income-tax Act, 1961

Circular No. 2/2024 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides admi...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 3/2024 : Circular under section 119 of the Income-tax Act, 1961

Circular No. 3/2024 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides admi...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 4/2024 : Ex-post facto extension of due date for filing Form No. 26QE which was require...

Circular No. 4/2024 (Central Board of Direct Taxes): grants ex-post facto extension for filing Form 26QE for transaction...

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  • Shristi Rajput
  • img April 17, 2026
Circular No. 5/2024 : Circular u/s 268A of the Income-tax Act, 1961 for filing of appeals by the Dep...

Circular No. 5/2024 (Central Board of Direct Taxes): issued under Section 268A, sets revised monetary limits and guideli...

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