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15/2023 -
16-8-2023
Guidelines under Clause (10D) of section 10 of the Income-Tax Act, 1961.
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F. No. 225/66/2023 - ITA-II -
3-8-2023
Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24 — procedure for compulsory selection in such cases — clarification
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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
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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
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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
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11/2023 -
6-7-2023
Corrigenda to Circular No. 10 of 2023 dated 30th June, 2023
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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
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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
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F. No. 370149/97/2023-TPL -
16-6-2023
Order under sub-section (6) of section 246 of the Income-tax Act, 1961 for specifying the scope of the e-Appeals Scheme under the Act
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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.]
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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
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06/2023 -
24-5-2023
Clarification regarding provisions relating to charitable and religious trusts
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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
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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
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F.No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/13420 -
28-3-2023
Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 03 of 2022
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03/2023 -
28-3-2023
Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA
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F. No. 246/06/2023-A&PAC-I-79 -
16-2-2023
Procedure for remedial action in cases where Revenue Audit Objection is accepted
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02/2023 -
6-2-2023
CORRIGENDUM TO CIRCULAR NO. 23 OF 2022 DATED 03.11.2022 EXPLANATORY NOTES TO FINANCE ACT 2022
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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.
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25/2022 -
30-12-2022
Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act, 1961 in respect of dealership/distributorship contract in case of Co-operative Societies
