INCOME TAX ACT 1961
SL.No | Circular Number | Circular Dated | Subject |
1 | 1/2020 | 03.01.2020 | Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Extension of Timeline |
2 | C1/2020 | 13.04.2020 | Clarification in respect of option under section 115BAC of the Income-tax Act, 1961 |
3 | 2/2020 | 03.01.2020 | |
4 | 3/2020 | 03.01.2020 | |
5 | 4/2020 | 16.01.2020 | Income-Tax Deduction From Salaries During The Financial Year 2019-20 Undre Section 192 of The Income-Tax Act, 1961 |
6 | Corrignedum/4/2020 | 05.03.2020 | Income-Tax Deduction from Salaries During the Financial Year 2019- 2020 under Section 192 of the Income-Tax Act, 1961 - regarding. |
7 | 5/2020 | 23.01.2020 | Clarification regarding Circular No. 24/2019 F. No. 285/08/2014-IT(lnv. V)/349 dated 09.09.2019 |
8 | 6/2020 | 19.02.2020 | 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. |
9 | 7/2020 | 04.03.2020 | Clarifications on provisions of the Direct Tax Vivad se Vishwas Bili , 2020 - reg. |
10 | 8/2020 | 13.04.2020 | Clarification regarding short deduction ofTDS/TCS due to increase in rates of surcharge by Finance (No.2) Act, 20l9 |
11 | 9/2020 | 22.04.2020 | Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020 |
12 | Corrigendum/9/2020 | 27.04.2020 | Corrigendum To Circular No.9/2020 Regarding Further clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 |
13 | 10/2020 | 24.04.2020 | Order under section 119 of the Income-tax Act, 1961 regarding reporting requirement clause 30C and clause 44 of the Form 3CD |
14 | 11/2020 | 08.05.2020 | Clarification in respect of residency under section 6 of the Income-tax Act, 1961 |
15 | 12/2020 | 20.05.2020 | Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961 |
16 | 13/2020 | 13.06.2020 | 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 returns |
17 | 14/2020 | 20.07.2020 | 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) |
18 | 15/2020 | 22.07.2020 | Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 1961 |
19 | 16/2020 | 30.08.2020 | Imposition of charge on the prescribed electronic modes under section 269SU of the Income-tax Act, 1961 |
20 | 17/2020 | 29.09.2020 | Guidelines under section 194-0 (4) and section 206C (1-1) of the Income-tax Act, 1961 - reg. |
21 | 18/2020 | 28.10.2020 | Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 |
22 | 19/2020 | 03.11.2020 | Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB fo r Assessment Year 2016-17 and subsequent years |
23 | 20/2020 | 03.12.2020 | Income-Tax Deduction From Salaries During The Financial Year 2020-21 Under Section 192 Of The Income-Tax Act, 1961 |
24 | 21/2020 | 04.12.2020 | Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020 |