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Section 63

Circulars and notifications on section 63

27 circulars and 7 notifications on what is now Tax 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 63 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 27 of them, newest first.
NumberDateWhat it deals with
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. 2/202518 February 2025Extension of due date for filing of form no. 56F under the income tax act 1961
Circular No. 18/202320 October 2023Circular No. 1 g of 2023
Circular No. 5/202125 March 2021Order under section 119 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. 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. 9/201914 May 2019( F. No. 370142/9/2018-TPL
Circular No. 6/201817 August 2018Clarification in respect of CBDT notification no. 33 of 2018 amending form no. 3CD
Circular No. Cirular No. 22/20168 June 2016Amendment in Section 206C vide Finance Act 2016 - Clarifications
Circular No. 14/201618 May 2016Circular No. 14 /2016
F.No.153/53/2014-TPL (Pt.I)26 September 2014Tpl pt.i order under section 119 of the income tax act 1961
Press Release [No. 402/92/2006-MC (12 OF 2012)], dated 2-7-20122 July 2012Mandatory E-filing of Income TAX Return
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. [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. 402/92/2006 - MC (35 of 2010)12 July 2010Of 2010 press release no. 402/92/2006 mc 35 of 2010 dated 12 7 2010
Circular No. 3/200921 May 2009NEW Return Forms for Assessment Year 2009-10 – Matters Connected thereto
Circular No. 8/200822 September 20088/2008 dated 22 09 2008
Circular No. 5/200814 July 2008Mandatory E-payment of Taxes
Circular No. 5/200726 July 2007New Return Forms for Assessment Year 2007-08 – matters connected thereto – reg
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. 39 February 2001414. Filing of Audit Report under sections 44AD(6), 44AE(7) and 44AF(5) of the Income-tax Act, 1961, for the assessment year 1998-99
Circular No. 6286 March 1992Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86
Circular No. 58223 October 1990Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86
Circular No. 56122 May 1990407. Compulsory audit - Tax audit in case of companies have accounting year other than financial year
Circular No. 45217 March 1986Section 44AB l Audit of Accounts of Certain Businessmen or Professionals
Circular No. 42219 June 1985Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86

Notifications

All 7 of them, newest first.
NumberDateWhat it deals with
Notification No. 2/20185 April 2018Government of India
Notification No. 3613 April 2009Income-tax (Tenth Amendment) Rules, 2009 - Amendment in Form No. 3CD
Notification No. 3413 March 2008Amendment of the Income-tax Rules under section 2 of the Income-tax Act, 1961
Notification No. 23830 August 2007Income-tax (Ninth Amendment) Rules, 2007
Notification No. 28016 November 2004Income Tax Notification No: 280 (16-Nov-04) Income-tax (Fourteenth Amendment) Rules, 2004
Notification No. 109504 June 1999A notification under section 44AB of the Income-tax Act, 1961
S.O. 420(E)4 June 1999A notification under section 44AB of the Income-tax Act, 1961
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 63.