11 circulars and 2 notifications on what is now Audit. 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 348 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.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 1/2026 | 23 March 2026 | Circular No. 0 l /2026 |
| Circular No. 7/2024 | 25 April 2024 | Extension of due date for filing of form no. 10a/10ab under the income tax act 1961 |
| Circular No. 2/2024 | 5 March 2024 | Order under section 119 of the income tax act 1961 |
| Circular No. 17/2023 | 9 October 2023 | Order under section 119 of the Income-tax Act, 1961 |
| Circular No. 6/2023 | 24 May 2023 | Clarification regarding provisions relating to charitable and religious trusts |
| Circular No. 22/2022 | 1 November 2022 | Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a |
| Circular No. 2/2020 | 3 January 2020 | Circular No. 2/2020 [F. No. 197/55/2018-ITA-I], Dated 3-1-2020 |
| Circular No. 1/2011 | 6 April 2011 | 1/2011 dated 6 4 2011 |
| Circular No. 689 | 24 August 1994 | Section 143(1)( a) l Prima Facie Adjustments |
| Circular No. 143 | 20 August 1974 | 172. Audit report in Form No. 10B in terms of rule 17B - Auditor can accept as a correct list of specified persons as given by managing trustee while filing report |
| Circular No. 115 | 30 June 1973 | Section 12A l Conditions as to Registration of Trusts |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 67/2016/F. No. 370142/22/2016-TPL] / SO 2671(E) | 9 August 2016 | Amendment of the Income-tax Rules-seeking PAN details of trustees and others in case of registration of trusts – modifications of Form 10A under Rule 17A |
| Notification No. 197 | 30 May 2007 | Income-tax (Seventh Amendment) Rules, 2007 - Amendments in rule 17A and Form No. 10A |
Back to section 348.
