INCOME TAX ACT 1961
Income Tax Ciruclar 2022
SL.No | Circular Number | Circular Dated | Subject |
1 | 1/2022 | 11.01.2022 | Extension of timelines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22– reg |
2 | 2/2022 | 19.01.2022 | Guidelines under clause (10D) section 10 of the Income-tax Act, 1961 - reg. |
3 | 3/2022 | 03.02.2022 | Clarification regarding the Most-Favoured-Nation (MFN) clause in the Protocol to India's DTAAs with certain countries- Reg. |
4 | 4/2022 | 15.03.2022 | Income- Tax Deduction From Salaries During the Financial year 2021-22 under section 192 of the Income-Tax Act,1961. |
5 | 5/2022 | 16.03.2022 | Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35 of the Income-tax Act,1961 (the Act) - reg. |
6 | 6/2022 | 17.03.2022 | Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filin g of Form 10-IC for Asscssmcnt Year 2020-21- Reg. |
7 | 7/2022 | 30.03.2022 | Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules,1962 prescribing the manner of making Permanent Account Number (PAN) inoperative - reg. |
8 | 8/2022 | 31.03.2022 | Extension of time line for electronic filing of Form NO.10AB for seeking registration or approval under Section 10(23C), 12A or BOG of the Income·tax Act,1961 (the Act) - reg. |
9 | 9/2022 | 09.05.2022 | Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 - reg. |
10 | 10/2022 | 17.05.2022 | Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Aci, 1961 - reg. |
11 | 11/2022 | 03.06.2022 | Clarification rearding Form No 10 AC issued till date of this Circular-reg |
12 | 12/2022 | 16.06.2022 | Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income tax Act, 1961 |
13 | 13/2022 | 22.06.2022 | Guidelines for removal of difficulties under sub-section (6) of section 194s of the Income-tax Act,1961 |
14 | 14/2022 | 28.06.2022 | Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax deduction at source under section 194S of the Act for transactions other than those taking place on or through an Exchange. |
15 | 15/2022 | 19.07.2022 | Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years - Reg. |
16 | 16/2022 | 19.07.2022 | Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.1 08 for Assessment Year 2018-19 and subsequent years - Reg. |
17 | 17/2022 | 19.07.2022 | Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent yearsReg. |
18 | 18/2022 | 13.09.2022 | Additional Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961. |
13-TPL | 13-TPL | 28.09.2022 | Order specifying the Collegium - Explallation to section IS8AB of the Income-tax Act, 1961 reg. |
19 | 19/2022 | 30.09.2022 | Extension of timeline for filing of various reports of audit for the Assessment Year 2022-23 reg. |
20 | 20/2022 | 26.10.2022 | Extension of due date for furnishing return of income for the Assessment Year 2022-23 reg. |
21 | 21/2022 | 27.10.2022 | ORDER UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961. |
16-TPL | 16-TPL | 01.11.2022 | Draft common Income-tax Return-request for inputs from stakeholders and the general public- reg. |
22 | 22/2022 | 01.11.2022 | Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A- reg. |
23 | 23/2022 | 03.11.2022 | Explanatory Notes to the Provisions of the Finance Act-22 |
24 | 24/2022 | 07.12.2022 | Income-tax deduction from salaries during the Financial Year 2022-23 under section 192 of the Income-tax Act, 1961 |