Circulars / Instructions / Public Notices etc.

Home Circulars / Public Notices 2023 Income Tax Income Tax - 2023 Circular Circular - 2023 This

Law

Type: Year

Circular - Income Tax For the Year - 2023

Showing 1 to 20 of 20 Records

20/2023 - 28-12-2023
Guidelines under sub-section (4) of section 194-O of the Income-tax Act 1961
19/2023 - 23-10-2023
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22
18/2023 - 20-10-2023
Order under section 119 of the Income-tax Act
17/2023 - 9-10-2023
Order under section 119 of the Income-tax Act, 1961
16/2023 - 18-9-2023
Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24
15/2023 - 16-8-2023
Guidelines under Clause (10D) of section 10 of the Income-Tax Act, 1961.
14/2023 - 27-7-2023
Standard Operating Procedure (SOP) for making application for recomputation of total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in the sub-section (19) of section 155 of the Income-tax Act, 1961
13/2023 - 26-7-2023
Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to AY 2022-23
12/2023 - 12-7-2023
Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund
11/2023 - 6-7-2023
Corrigenda to Circular No. 10 of 2023 dated 30th June, 2023
10/2023 - 30-6-2023
Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package
09/2023 - 28-6-2023
Extension of time limits for submission of certain TDS/TCS Statements i.e. Form No. 26Q, 27Q and 27EQ - Date extended for the First Quarter of the FY 2023-24 to 30th September 2023 - CBDT issued an Order u/s 119
08/2023 - 31-5-2023
Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB [Where measures are taken to avoid repetitive appeals in a situation, the identical question of law is pending before High Courts or Supreme Court.]
07/2015 - 31-5-2023
Condonation of delay in filing refund claim and claim of carry forward of losses - Power delegated to PCCIT, PCIT, CCIT, CIT based on monetary limits for acceptance or rejection of application - Directions issued u/s 119(2)(b) of the Income-tax Act, 1961
06/2023 - 24-5-2023
Clarification regarding provisions relating to charitable and religious trusts
05/2023 - 22-5-2023
TDS on Winnings from online games - Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961
04/2023 - 5-4-2023
Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961
03/2023 - 28-3-2023
Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA
02/2023 - 6-2-2023
CORRIGENDUM TO CIRCULAR NO. 23 OF 2022 DATED 03.11.2022 EXPLANATORY NOTES TO FINANCE ACT 2022
01/2023 - 6-1-2023
Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act, 1961 ('Act') in view of the then-Covid-19 pandemic.