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25 May 2021
Income Tax Circular for 2019
INCOME TAX ACT 1961
| SL.No | Circular Number | Circular Dated | Subject |
| 1 | 1/2019 | 01.01.2019 | Income-Tax Deduction From Salaries During The Financial Year 2018-19 Undre Section 192 of The Income-Tax Act, 1961 |
| 2 | 2/2019 | 04.01.2019 | Section 56 Of The Income-Tax Act, 1961 - Income From Other Sources - Withdrawal Of Circular No. 10/2018 Dated 31-12-2018 On Applicability Of Section 56(2)(viia) Of The Income-Tax Act, 1961 For Issue Of Shares By a Company In Which Public Are Not Substantialy Interested |
| 3 | 3/2019 | 21.01.2019 | 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 |
| 4 | 4/2019 | 28.01.2019 | Clarification regarding liability and status of Official Assignees under the Incometax Act |
| 5 | 5/2019 | 05.02.2019 | 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. |
| 6 | 6/2019 | 31.03.2019 | Giving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income |
| 7 | 7/2019 | 08.04.2019 | Extending the due date for furnishing of report u/s 286(4) of the Income-tax Act, 1961 |
| 8 | 8/2019 | 10.5.2019 | Clarification regarding definition of "Fund Manager" under Section 9A(4)(b) of the Income-tax Act, 1961. |
| 9 | 9/2019 | 14.05.2019 | Order under section 119 of the Income-tax Act. 1961 |
| 10 | 10/2019 | 22.05.2019 | Condonation of delay in filing of Form no. 10B for years prior to AY 2018-19-reg. |
| 11 | 11/2019 | 19.06.2019 | 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. |
| 12 | 12/2019 | 19.06.2019 | 'Assessment of Firms'-some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg. |
| 13 | 13/2019 | 24.6.2019 | Exemption of service clement 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 service |
| 14 | 14/2019 | 03.07.2019 | Clarification regarding taxability of income earned by a non-resident investor from off-shore investments routed through an Alternate Investment Fund |
| 15 | 15/2019 | 12.07.2019 | 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. |
| 16 | 16/2019 | 07.08.2019 | |
| 17 | 17/2019 | 08.08.2019 | 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 litigation. |
| 18 | 18/2019 | 08.08.2019 | Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20 |
| 19 | 19/2019 | 14.08.2019 | Generation/Allotment/Quoting of Document Identification Number in Notiee/Order/Summons/letter/correspondence issued by the Income-tax Department |
| 20 | 20/2019 | 19.08.2019 | Clarification regarding treatment of Farm-in expenditure incurred by the Oil Exploration and Production(E&P) Companies - reg. |
| 21 | 21/2019 | 27.08.2019 | Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20 |
| 22 | 22/2019 | 30.08.2019 | Consolidated circular for assessment of Startups - reg. |
| 23 | 23/2019 | 06.09.2019 | Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg |
| 24 | 24/2019 | 09.09.2019 | Procedure for identification and processing of cases for prosecution under Direct Tax Laws |
| 25 | 25/2019 | 09.09.2019 | Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure |
| 26 | 26/2019 | 26.09.2019 | Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20 |
| 27 | 27/2019 | 26.09.2019 | Conduct of assessment proceedings through 'E-Proceeding' facility during financial year 2019-20 |
| 28 | 28/2019 | 27.9.2019 | Clarification on delay in filing of Form no. 10B for AY 2016-17 and AY 2017-18 -Board's order under section 119(2) of the Income-tax Act, 1961 - reg |
| 29 | 29/2019 | 02.10.2019 | Cluifiutionl in respect of option exercised under section 115BBA of the Income-Tax Act, 1961 inserted through The recent Ordinance. |
| 30 | 30/2019 | 17.12.2019 | |
| 31 | 31/2019 | 19.12.2019 | Waiver of Interest for TDS deducted Under Section 194M |
| 32 | 32/2019 | 30.12.2019 | Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961 |
| 33 | OFFICE ORDER | 27.05.2019 | task force for drafting a new direct tax legislation Extension of term |
| 34 | Corrigendum 80/2019 | 08.02.2019 | Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 1961 |
| 35 | Corrigendum 21/2019 | 18.01.2019 | Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 1961 |