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2019

Circulars of 2019

Every circular the Income Tax Department published in 2019 — 38 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 32/201930 December 2019Clarifications in respect of prescribed electronic modes under section 269SU of the income tax act 1961
Circular No. 31/201919 December 2019Waiver of interest for TDS deducted under section 194M
Circular No. 30/201917 December 2019Circular No. 30/2019 [F. No. 197/55/2018-ITA-I], dated 17-12-2019 In partial modification of this office Circular No.7 of 2018, dated 20th December, 2018 issued vide F. No. 197/155/2018-ITA-
Circular No. 29/20192 October 2019Clarification in respect of option exercised under section 115BBA of the income tax act 1961 inserted through the recent ordinance
Circular No. 28/201927 September 2019Circular No. 2.9 L 2019
Circular No. 26/201926 September 2019Clarifications in respect of filling up of return forms for the assessment year 2019 20
Circular No. 27/201926 September 2019Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-20
F.No. 279/Misc./M-93/2018-ITJ(Pt.)16 September 2019Special Order of Board u/s 268A in cases involving bogus LTCG through penny stocks
Circular No. 24/20199 September 2019Procedure for identification and processing of cases for prosecution under direct tax laws
Circular No. 25/20199 September 2019Relaxation of time compounding of offences under direct tax laws one time measure
Circular No. 23/20196 September 2019Exception to monetary limits for filing appeals specified in any circular issued under section 268A of the income tax act 1961 reg
Circular No. 22/201930 August 2019Consolidated circular for assessment of startups reg.
Circular No. 21/201927 August 2019Circular No. 21 of 2019
Circular No. 20/201919 August 2019Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 2.0/2019 New Delhi, dated 19th August, 2019 Subject: Clarification regarding treatmen
Circular No. 19/201914 August 2019Generation / Allotment / Quoting of Document Identification Number in Notice / Order / Summons / letter / correspondence issued by the Income-tax Department
Circular No. 18/20198 August 2019Clarification in respect of filling up of the ITR forms for the assessment year 2019 20
Circular No. 17/20198 August 2019Further enhancement of monetary limits for filing of appeals by the department before income tax appellate tribunal high courts and slps/appeals before supreme court amendment to circular 3
Circular No. 16/20197 August 2019Circular No. 16/2019 [F.No. 173/149/2019-ITA-I], dated 7-8-2019
F No. 370149/230/2017-TPL2 August 2019Task Force for drafting a New Direct Tax Legislation-Extension of time for submitting final report
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 Disclosure Scheme, 201
Circular No. 14/20193 July 2019Government of India
Circular No. 13/201924 June 2019Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes CIRCULAR No. 13/2019 North Block, New Delhi June 2019
Circular No. 11/201919 June 2019Clarification regarding non allowability of set off of losses against the deemed income under section 115BBE of the income tax act 1961 prior to assessment year 2017 18 reg.
Circular No. 12/201919 June 2019'Assessment of Firms'- some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg
F No 370149/230/2017- Part (3)27 May 2019Task Force for drafting a New Direct Tax Legislation-Extension of term
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. 8/201910 May 2019Clarification regarding definition of fund manager under section 9A 4 b of the income tax act 1961
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. 6/201931 March 2019Giving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income
F.No. 275/192/2018-IT (B)8 February 2019Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 1961
Circular No.5/20195 February 2019Monetary limits for filing/withdrawal of Wealth Tax appeals by the Department before ITAT, HCs and SLPs/appeals before SC through extending the scope of Circular 3 of 2018 -Measures for redu
F.No. 275/192/2018-IT (B)1 February 2019It b corrigendum 1
Circular No. 4/201928 January 2019Clarification regarding liability and status of Official Assignees under the Income tax Act
Circular No. 3/201921 January 2019Section 56 of the Income-tax Act, 1961 - Income from other sources - Chargeable as - Applicability of section 56(2)(viia) or similar provisions under section 56(2) for issue of shares by a c
F.No. 275/192/2018-IT (B)18 January 2019It b corrigendum
Circular No. 2/20194 January 2019Section 56 of the Income-tax Act, 1961 - Income from Other Sources - Withdrawal of Circular No. 10/2018 Dated 31-12-2018 on Applicability of section 56(2)(viia) of the Income-tax Act, 1961 f
Circular No.1/20191 January 2019Government of INDIA
A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.