Circular No. 30/2019

Circular 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-I on the abovementioned subject, it is decided to extend the applicability of this Circular to Assessment Year 2017-18

What this is

Circular No. 30/2019 was issued by the Central Board of Direct Taxes on 17 December 2019. Its subject is Circular 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-I on the abovementioned subject, it is decided to extend the applicability of this Circular to Assessment Year 2017-18.

What it does

Extends Circular No. 7 of 2018 dated 20 December 2018 to assessment year 2017-18, by way of partial modification of that circular. Nothing else in the earlier circular is altered.

Why it was issued

The text gives no reason; it simply records the Board's decision to extend the earlier circular's applicability to a further assessment year.

Who it reaches

Assessees covered by Circular No. 7 of 2018 whose matter falls in assessment year 2017-18
Assessing Officers applying Circular No. 7 of 2018 to that year

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

Circular 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-I on the abovementioned subject, it is decided to extend the applicability of this Circular to Assessment Year 2017-18.

What to watch

The text supplied is a single sentence and does not state the subject of Circular No. 7 of 2018, so the substance of the relief cannot be judged from this text alone; read it with that circular.
It is a partial modification, so the conditions in Circular No. 7 of 2018 continue to govern.
The extension is to assessment year 2017-18 only, not to years generally.

Where you meet it

You meet it when the department declines to apply Circular No. 7 of 2018 to an assessment year 2017-18 matter on the ground that the earlier circular did not cover that year.

What it names

It mentions. Circular No. 30/2019, Circular No. 7/2018

← Circular No. 31/2019 · Circular No. 29/2019 →

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.

Source: the Income Tax Department’s own published text — its page for this instrument.