29 Dec 2022

Income-Tax-Circulars-2022

Income-Tax-Circulars-2022

                                                                                       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