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Case law › Act 2025 › Section 239 › Circulars and notifications
Section 239

Circulars and notifications on section 239

96 circulars and 7 notifications on what is now Instructions to subordinate authorities. Every one of them was issued under the Income-tax Act, 1961. They appear here because the department’s own concordance carries the provision each one names to section 239 of the Income-tax Act, 2025 — which is an inference about where the ground is now covered, not a holding that the instrument still bites.

Circulars

All 96 of them, newest first.
NumberDateWhat it deals with
Circular No. 6/20262 July 2026Condonation 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
Circular No. 2/202625 March 2026Order 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 th
Circular No.15/202529 October 2025Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 26
Circular No. 10/202528 July 2025Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by CPC
Circular No. 7/202525 June 2025Relaxation 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 Aut
Circular No. 6/202527 May 2025Extension of due date for furnishing return of income for the Assessment Year 2025-26
Circular No. 5/202528 March 2025Circular No. f)"" /2025
Circular No. 21/202431 December 2024Extension of due date for furnishing belated/revised return of income for the assessment year 2024 25 in certain cases
Circular No. 18/202430 November 2024Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024 25
Circular No. 16/202418 November 2024Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9a/10/10b/10bb for assessment year 2018 19 and subsequent assessment years
Circular No. 17/202418 November 2024Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23
Circular No. 15/20244 November 2024Order under section 119(1) of the IT Act, 1961 fixing the monetary limits of the Income-tax authorities in respect of reduction or waiver of interest paid or payable unde
Circular No. 14/202430 October 2024Condonation 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 assessment
Circular No. 13/202426 October 2024Extension of due date for furnishing return of income for the assessment year 2024 25
Circular No. 11/20241 October 2024Order authorizing income tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119 2 b of the income tax
Circular No. 10/202429 September 2024Extension of timelines for filing of various reports of audit for the Assessment Year 2024-25
Circular No. 4/20247 March 2024Ex post facto extension of due date for filing form no. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 pertaining to f.y. 2022 23
Circular No. 19/202323 October 2023Condonation 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
Circular No. 18/202320 October 2023Circular No. 1 g of 2023
Circular No. 9/202328 June 2023Order under section 119 of the income tax act 1961 for extension of time limits for submission of certain tds/tcs statements
Circular No. 7/202331 May 2023Condonation of delay in filing refund claim and claim of carry forward of losses under section 119 2 b of the income tax act 1961
Circular No. 4/20235 April 2023Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961
Circular No. 1/20236 January 2023Extension 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
Circular No. 21/202227 October 2022Circular No;l.\/2022
Circular No. 20/202226 October 2022Extension of due date for furnishing return of income for the assessment year 2022 23
Circular No. 19/202230 September 2022Extension of timeline for filing of various reports of audit for the assessment year 2022 23
Circular No. 15/202219 July 2022Condonation 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
Circular No. 16/202219 July 2022Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10B for Assessment Year 2018-19 and subsequent years
Circular No. 17/202219 July 2022Condonation 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 years
Circular No. 14/202228 June 2022Circular no. 14 of 2022
Circular No. 8/202231 March 2022Extension of time line for electronic filing of form no.10ab for seeking registration or approval under section 10 23C 12A or 80G of the income tax act 1961 the act
Circular No. 6/202217 March 2022Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21
Circular No. 5/202216 March 2022Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (t
Circular No. 1/202211 January 2022Extension of timelines for filing of income tax returns and various reports of audit for the assessment year 2021 22
Circular No. 21/202128 December 2021One time relaxation for verification of all income tax returns e filed for the assessment year 2020 21 which are pending for verification and processing of such returns
Circular No. 17/20219 September 2021Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22
Circular No. 16/202129 August 2021Circular No. 16 /2021
Circular No.15/20213 August 2021Circular No.15 of 2021 regarding Extension of time lines for electronic filing of various Forms under the Income-tax Act, 1961-reg
Circular No. 9/202120 May 2021Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
Circular No. 8/202130 April 2021Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961
Circular No. 6/202126 March 2021Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for a.y. 2016 17 and subsequent years
Circular No. 7/202126 March 2021Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10B for years prior to AY 2018 19
Circular No. 5/202125 March 2021Order under section 119 of the income tax act 1961
Circular No. 2/20213 March 2021Residential status of certain individuals under income tax act 1961
Circular No. 1/202115 January 2021Amount of remuneration prescribed under section 9A 3 m of the income tax act 1961
Circular No. 19/20203 November 2020Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 2016 17 and subsequent years
Circular No. 15/202022 July 2020Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 1961
Circular No. 13/202013 July 2020One time relaxation for verification of tax returns for the assessment years 2015 16 2016 17 2017 18 2018 19 and 2019 20 which are pending due to non filing of ITR v form
Circular No. Cirular No. 11/20208 May 2020Clarification in respect of residency under section 6 of the income tax act 1961
Circular No. 10/202024 April 2020Order under section 119 of the income tax act 1961 regarding reporting requirement under clause 30C and clause 44 of the form 3CD
Circular No. C1/202013 April 2020Clarification in respect of option under section 115BAC of the income tax act 1961
Circular No. 6/202019 February 2020Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 18 and 2018 19 and form no.9a and form no. 10. re
Circular No. 3/20203 January 2020Circular No. 3/2020 [F. No. 197/55/2018-ITA-I], Dated 3-1-2020
Circular No. 31/201919 December 2019Waiver of interest for TDS deducted under section 194M
Circular No. 28/201927 September 2019Circular No. 2.9 L 2019
Circular No. 27/201926 September 2019Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-20
Circular No. 15/201912 July 2019Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Di
Circular No. 10/201922 May 2019P.no. 197/55/2018-ITT\-1
Circular No. 9/201914 May 2019( F. No. 370142/9/2018-TPL
Circular No. 7/20198 April 2019Extending the due date for furnishing of report u/s 286 4 of the income tax act 1961
Circular No. 9/201826 December 2018Extending the due date for furnishing of report under section 286 4 of the income tax act 1961
Circular No. 7/201820 December 2018____________________ __
Circular No. 6/201817 August 2018Clarification in respect of CBDT notification no. 33 of 2018 amending form no. 3CD
Circular No. 1/201810 January 2018Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed in Forms ITR-1 to 6 & applicability of section 143(1)(a)(vi)
Circular No. 26/201725 October 2017Order under section 119 of the income tax act 1961 in respect of extension of due date for filing of country by country report for reporting accounting year 2016 17
Circular No. 40/20169 December 2016Government of India
Circular 9/20159 June 2015Section 119 of the Income-tax Act, 1961 - Income-tax Authorities - Instructions to Subordinate Authorities - Condonation of Delay in Filing Refund Claim and Claim of Carr
F.No.153/53/2014-TPL (Pt.I)26 September 2014Tpl pt.i order under section 119 of the income tax act 1961
Circular 7/2014, dated 4-3-20144 March 2014Dated 4 3 2014 section 200 of the income tax act 1961 deduction of tax at source duty of person deducting tax ex post facto extension of due date for filing tds/tcs state
Circular 1/2014, dated 13-1-201413 January 2014Chapter Xvii-b of the Income-tax Act, 1961 - Collection and Recovery of TAX - Deduction at Source - Clarification Regarding TDS under Chapter Xvii-b on Service TAX Compon
Circular 4/201317 April 2013Issuance of certificate for tax deducted at source in form no. 16 in accordance with the provisions of section 203 of the income tax act 1961 read with the rule 31 of the
Order [F. NO. 225/163/2012/ITA.II], dated 31-7-201231 July 2012Section 119 of the Income TAX Act, 1961 - Income TAX Authorities - Instructions to Subordinate Authorities - Order Extending DUE Date for Filing Income TAX Returns for A.
Circular No. 225/124/2012/ITA.II], dated 20-6-201220 June 2012Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Order extending due date for filing Form 49C for F.Y. 2011-12
Circular No. 04/201220 June 2012Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile di
Order [F.NO.225/138/2011/ITA.II30 March 2012Section 119 of the Income-tax act, 1961 - income-tax authorities - instructions to subordinate authorities - order under section 119(1)
ORDER [F.NO.225/72/2010/ITA-II]30 September 2011Section 119 of the income-tax Act, 1961 - Central Board of Direct Taxes - Instructions to subordinate authorities - Extension of due/specified date of filing of returns/t
Circular No. 3/201113 May 2011Circular No. 03 /2011
ORDER [F.NO. 225/25/2010/ITA-II]10 February 2011/ita ii order f.no. 225/25/2010/ita ii dated 10 2 2011
Circular No. [F. NO. 225/72/2010/IT(A-II)]27 September 2010225/72/2010/it a ii order f. no. 225/72/2010/it a ii dated 27 9 2010
Circular No. [F. No. 225/72/2010/IT(A-II)]23 September 2010225/72/2010/it a ii order f. no. 225/72/2010/it a ii dated 23 9 2010
Circular No. 7/20081 August 2008Order under section 119(1) of the Income-tax Act, 1961 regarding exemption from the TDS provisions under section 197 read in conjunction with section 10(26BBB) of Income-
Circular No. 3/200725 May 2007Acceptance of Returns of Income/ Fringe Benefits in Paper Form for Assessment Year 2007-08 in Case of Firms Liable to Audit under section 44AB and Companies
Circular No. 2/200721 May 20072/2007 dated 21 05 2007
Circular No. 816 May 2001773. Condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b)
Circular No. 77417 March 19991174. Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, ma
Circular No. 67026 October 1993Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 65315 June 1993Section 80DD l Medical Treatment of Handicapped Dependents, ETC
Circular No. 52117 August 1988Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 5036 February 1988Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 44631 December 1985Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 37910 April 1984Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 2733 June 1980163. Delay in filing application in Form No. 10 - Board’s order under section 119(2)(b) authorising Commissioner to admit belated applications
Circular No. 8719 June 1972Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit spec
Circular No. 8126 March 1972Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit spec
Circular No. 737 January 1972902. Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases where valid application has been field under sect
Circular No. 7120 December 1971901. Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases of protective assessments requiring to be cancell

Notifications

All 7 of them, newest first.
NumberDateWhat it deals with
Notification No. 120/2021 [F. No. 370142/47/2021-TPL] / GSR 737(E)13 October 2021Ministry of Finance
Notification No.5/2019 [F.No. 370142/22/2017-TPL] /SO 550(E)30 January 2019Ministry of Finance
F.No. 225/163/200929 September 2009Due date for filing return extended in case of Pune, Sangli and Kolhapur
Notification No. 164E1 March 1996Time limit of 3 years for sale of attached immovable property under rule 68B of Schedule II to the Income-tax Act specified under section 119
Notification No. 198626 August 1993Due date specified under section 119
Notification No. 25819 January 1993An order under section 119 under section 119 of the Income-tax Act, 1961
Notification No. 117811 February 1982Income-tax Officer directed under section 119
What this page does not tell you. It does not tell you which of these is still operative. A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under. Read the latest one first, then work backwards.

Back to section 239.