Income Tax Circulars

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 1263 items in 26 pages
Circular No. 14/2020 : Clarification in relation to notification issued under clause (v) of proviso to section 194N of the Income-tax Act, 1961 (the Act) prior to its amendment by Finance Act, 2020 (FA, 2020)20/07/2020
Circular No. 13/2020 : One-time relaxation for Verification of tax-returns for the Assessment years 2015-16, 2016-17, 2017-18, ??2018-19 and 2019-20 which are pending due to non-filing of ITR-V form and processing of such returns13/07/2020
Circular No. 12/2020 ​Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 196120/05/2020
Cirular No. 11/2020 Clarification in respect of residency under section 6 of the Income-tax Act,196108/05/2020
Circular No. 9/2020 Corrigendum to Circular No. 9/2020 regarding Further clarification on provisions of the Direct Tax Vivad se Vishwas Act, 202027/04/2020
Circular No. 10/2020 ​Order under section 119 of the Income-tax Act, 1961 regarding reporting requirement under clause 30C and clause 44 of the Form 3CD24/04/2020
Circular No. 9/2020 Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020​22/04/2020
Circular No. 8/2020 Clarification regarding short deduction of TDS/TCS due to increase in rates of surcharge by Finance (No. 2) Act, 201913/04/2020
Circular No. C1/2020 ​Clarification in respect of option under section 115BAC of the Income-tax Act, 196113/04/2020
Circular No. 4/2020 ​Income-Tax Deduction from Salaries during the Financial Year 2019-2020 under Section 192 of the Income-Tax Act, 1961 - regarding.05/03/2020
Circular No. 7/2020 ​Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 -reg.04/03/2020
Circular No. 6/2020 Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y 2016-17, 2017-18, and 2018-19 and Form No.9A and Form No. 10.-Reg.19/02/2020
Circular No. 4/2020 Income-tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 196116/01/2020
Circular No. 3/2020 Circular No. 3/202003/01/2020
Circular No. 2/2020 Circular No. 2/202003/01/2020
Circular No. 1/2020 ​Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Extension of Timeline03/01/2020
Circular No. 32/2019 ​Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 196130/12/2019
Circular No. 31/2019 Waiver of Interest for TDS deducted under section 194M​19/12/2019
Circular No. 30/2019 Circular No. 30/201917/12/2019
Circular No. 29/2019 Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance02/10/2019
Circular No. 28/2019 ​Clarification on delay in filing of Form No. 1OB for AY 2016-17 and AY 2017-18 -Board's order under section 119(2) of the Income-tax Act, 1961 - reg27/09/2019
Circular No. 27/2019 Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-2026/09/2019
Circular No. 26/2019 Clarifications in respect of filling-up of return forms for the Assessment Year 2019-2026/09/2019
F.No. 279/Misc./M-93/2018-ITJ(Pt.) ​Special Order of Board u/s 268A in cases involving bogus LTCG through penny stocks16/09/2019
Circular No. 25/2019 Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure09/09/2019
Circular No. 24/2019 Procedure for identification and processing of cases for prosecution under Direct Tax Laws09/09/2019
Circular No. 23/2019 ​Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg​06/09/2019
Circular No. 22/2019 ​Consolidated circular for assessment of Startups - reg.30/08/2019
Circular No. 21/2019 ​Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-2027/08/2019
Circular No. 20/2019 ​Clarification regarding treatment of Farm-in expenditure incurred by the Oil Exploration and Production(E&P) Companies - reg.19/08/2019
Circular No. 19/2019 Generation / Allotment / Quoting of Document Identification Number in Notice / Order / Summons / letter / correspondence issued by the Income-tax Department14/08/2019
Circular No. 18/2019 ​Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-2008/08/2019
Circular No. 17/2019 Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation08/08/2019
Circular No. 16/2019 Circular No. 16/201907/08/2019
F No. 370149/230/2017-TPL Task Force for drafting a New Direct Tax Legislation-Extension of time for submitting final report02/08/2019
Circular No. 15/2019 Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Disclosure Scheme, 2016 read with section 119 of the Income-tax Act, 1961-reg.12/07/2019
Circular No. 14/2019 Clarification regarding taxability of income earned by a non-resident investor from off-shore investments routed through an Alternate Investment Fund03/07/2019
Circular No. 13/2019 Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service24/06/2019
Circular No. 12/2019 Assessment of Firms'- some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg.​19/06/2019
Circular No. 11/2019 Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18-reg.​19/06/2019
F No 370149/230/2017- Part (3) ​Task Force for drafting a New Direct Tax Legislation-Extension of term27/05/2019
Circular No. 10/2019 Condonation of delay in filing of Form no. 10B for years prior to AY 2018-19​22/05/2019
Circular No. 9/2019 ​Order under section 119 of the Income-tax Act, 1961​14/05/2019
Circular No. 8/2019 Clarification regarding definition of "Fund Manager" under Section 9A(4)(b) of the Income-tax Act, 1961​10/05/2019
Circular No. 7/2019 Extending the due date for furnishing of report u/s 286(4) of the Income-tax act,1961​08/04/2019
Circular No. 6/2019 Giving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income31/03/2019
F.No. 275/192/2018-IT (B) ​Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 196108/02/2019
Circular No.5/2019 Monetary limits for filing/withdrawal of Wealth Tax appeals by the Department before ITAT, HCs and SLPs/appeals before SC through extending the scope of Circular 3 of 2018 -Measures for reducing litigation.​05/02/2019
Circular No. 4/2019 ​Clarification regarding liability and status of Official Assignees under the Income tax Act​28/01/2019
Circular No. 3/2019 Section 56 of the Income-tax Act, 1961 - Income from other sources - Chargeable as - Applicability of section 56(2)(viia) or similar provisions under section 56(2) for issue of shares by a company ​21/01/2019

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15 Aug 20 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2020
15 Aug 20 P.F Payment for the month of July 2020
15 Aug 20 ESIC Payments for the month of July 2020
15 Aug 20 furnishing of Form 24G by an office of Government where TDS for m/o July 20 has been paid without production of a challan
20 Aug 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of July 2020
20 Aug 20 GST Return for NRI OIDAR service provider for the month of July 2020 (GSTR 5A)
30 Aug 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of July 2020
31 Aug 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of July 2020
07 Sep 20 Payment of TDS of August 2020 (For Govt deductors paying through challan)
10 Sep 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of August 2020
10 Sep 20 Statement by e-commerce operator with tax (GSTR-8) for the month August 2020
11 Sep 20 Filing of GSTR-1 for the month of August, 2020
13 Sep 20 Filing of GSTR-6 for input service distributor for the month of August 2020
14 Sep 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of July, 2020
14 Sep 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of July, 2020
15 Sep 20 P.F Payment for the month of August 2020
15 Sep 20 ESIC Payments for the of August 2020
15 Sep 20 furnishing of Form 24G by an office of Government where TDS for m/o Aug 20 has been paid without production of a challan
20 Sep 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of August 2020
20 Sep 20 GST Return for NRI OIDAR service provider for the month of August 2020 (GSTR 5A)
30 Sep 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of August 2020
30 Sep 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of August 2020
30 Sep 20 Audit report under section 44AB for the assessment year 2020-21 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2020).
30 Sep 20 Annual return of income for the assessment year 2020-21 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) wor
07 Oct 20 Payment of TDS of September 2020 (For Govt deductors paying through challan)
10 Oct 20 Statement by e-commerce operator with tax (GSTR-8) for the month September 2020
10 Oct 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of September 2020
11 Oct 20 Filing of GSTR-1 for the month of Sep, 2020
13 Oct 20 Filing of GSTR-6 for input service distributor for the month of Sep 2020
15 Oct 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of August, 2020.
15 Oct 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of August, 2020
15 Oct 20 P.F Payment for the month of September 2020
15 Oct 20 ESIC Payments for the of September 2020
15 Oct 20 Submission of Forms No.15G, 15H,27C for the quarter ending 30th Sep, 2020
15 Oct 20 furnishing of Form 24G by an office of Government where TDS for m/o Sep 20 has been paid without production of a challan
18 Oct 20 Filing of CMP-08 for the quarter Jul-Sep 2020
20 Oct 20 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Sep 2020
20 Oct 20 GST Return for NRI OIDAR service provider for the month of Sep 2020 (GSTR 5A)
30 Oct 20 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of September 2020
30 Oct 20 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of September 2020
31 Oct 20 Filing of GSTR-1 for the quarter Jul-Sep, 2020
31 Oct 20 Quarterly statement of TDS deposited for the quarter ending September 30, 2020
07 Nov 20 Payment of TDS of October 2020 (For Govt deductors paying through challan)
10 Nov 20 Return of TDS (Tax deducted at source) with payment of tax (GSTR-7) for the month of October 2020
10 Nov 20 Statement by e-commerce operator with tax (GSTR-8) for the month October 2020
11 Nov 20 Filing of GSTR-1 for the month of Oct, 2020
13 Nov 20 Filing of GSTR-6 for input service distributor for the month of Oct 2020
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