Income Tax Notifications & Circulars

06 Jul 2026

Circular 5/2026 06 Jul 2026

Circular No. 5/2026 : Clarification on the safe harbour rules for sale of rough diamonds in special notified zones (SNZs).

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02 Jul 2026

Circular 6/2026 02 Jul 2026

Circular No. 6/2026 : Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961

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30 Mar 2026

Circular 4/2026 30 Mar 2026

Circular No. 4/2026 : Referencing by Document Identification Number (DIN)

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30 Mar 2026

Circular 3/2026 30 Mar 2026

Circular No. 3/2026 : Notification of Sovereign Wealth Fund under Schedule V [Table: Sl. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025

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26 Mar 2026

Circular 2/2026 26 Mar 2026

Circular No. 2/2026 : Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025

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23 Mar 2026

Circular 1/2026 23 Mar 2026

Circular No. 1/2026 : Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (i) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961

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11 Dec 2025

Circular 1/2023 11 Dec 2025

Circular No. 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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28 Nov 2025

Circular 11/2025 28 Nov 2025

Circular No. 11/2025 : Modification to Circular No. 9 of 2022 (F. No.370142/2/2022-TPL) dated 09.05.2022 of CBDT

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28 Nov 2025

Circular 12/2025 28 Nov 2025

Circular No. 12/2025 : Extension of due date for filing of ITRs for the Assessment Year 2025-26

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28 Nov 2025

Circular 14/2025 28 Nov 2025

Circular No. 14/2025 : Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees

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28 Nov 2025

Circular 15/2025 28 Nov 2025

Circular No.15/2025 : Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26

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11 Nov 2025

Circular 21/2024 11 Nov 2025

Circular No. 21/2024 : Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases

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11 Nov 2025

Circular 1/2025 11 Nov 2025

Circular No. 1/2025 : Guidance for application of the Principal Purpose Test (PPT) under India's Double Taxation Avoidance Agreements

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11 Nov 2025

Circular 2/2025 11 Nov 2025

Circular No. 2/2025 : Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961

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11 Nov 2025

Circular 3/2025 11 Nov 2025

Circular No. 3/2025 : Income-tax deduction from salaries during the financial year 2024-25 under section 192 of the Income-tax Act, 1961

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11 Nov 2025

Circular 4/2025 11 Nov 2025

Circular No. 4/2025 : Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences under the Income-Tax Act, 1961 dated 17.10.2024

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11 Nov 2025

Circular 5/2025 11 Nov 2025

Circular No. 5/2025 : Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Act, as the case maybe, in specific cases

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11 Nov 2025

Circular 6/2025 11 Nov 2025

Circular No. 6/2025 : Extension of due date for furnishing return of income for the Assessment Year 2025-26

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11 Nov 2025

Circular 7/2025 11 Nov 2025

Circular No. 7/2025 : Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) of the Income-tax Act,1961 passed by Competent Authority

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11 Nov 2025

Circular 8/2025 11 Nov 2025

Circular No. 8/2025 : Clarification regarding CBDT's Circular No. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Income-tax Act, 1961, as the case may be, in specific cases

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