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2020

Circulars of 2020

Every circular the Income Tax Department published in 2020 — 24 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 21/20204 December 2020Clarifications on provisions of the direct tax vivad se vishwas act 2020
Circular No. 20/20203 December 2020Income tax deduction from salaries during the financial year 2020 21 under section 192 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. 18/202028 October 2020Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020
Circular No. 17/202029 September 2020Guidelines under section 194 o 4 and section 206C 1 i of the income tax act 1961
Circular No. 16/202030 August 2020F .No .370142/35/2019-TPL-Pt
Circular No. 15/202022 July 2020Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 1961
Circular No. 14/202020 July 2020Clarification in relation to notification issued under clause (v) of proviso to section 194N of the Income-tax Act, 1961 (the Act) prior to its amendment by Finance Act, 2020 (FA, 2020)
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 and processing of s
Circular No. 12/202020 May 2020Clarifications in respect of prescribed electronic modes under section 269SU of the income tax act 1961
Circular No. Cirular No. 11/20208 May 2020Clarification in respect of residency under section 6 of the income tax act 1961
Corrigendum to Circular No. 9/202027 April 2020It(a)/1/2020-tpl
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. 9/202022 April 2020Clarifications on provisions of the direct tax vivad se vishwas act 2020
Circular No. C1/202013 April 2020Clarification in respect of option under section 115BAC of the income tax act 1961
Circular No. 8/202013 April 2020Clarification regarding short deduction of tds/tcs due to increase in rates of surcharge by finance no. 2 act 2019
Corrigendum to Circular No. 4/20205 March 2020Income tax deduction from salaries during the financial year 2019 2020 under section 192 of the income tax act 1961 regarding.
Circular No. 7/20204 March 2020Clarifications on provisions of the direct tax vivad se vishwas bill 2020 reg.
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. reg.
Circular No. 5/202023 January 2020Clarification regarding circular no. 24/2019 f. no. 285/08/2014 it inv. v /349 dated 09.09.2019 reg.
Circular No. 4/202016 January 2020Government of INDIA
Circular No. 3/20203 January 2020Circular No. 3/2020 [F. No. 197/55/2018-ITA-I], Dated 3-1-2020
Circular No. 2/20203 January 2020Circular No. 2/2020 [F. No. 197/55/2018-ITA-I], Dated 3-1-2020
Circular No. 1/20203 January 2020Relaxation of time compounding of offences under direct tax laws one time measure extension of timeline
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.