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Case law › Circulars › 2021
2021

Circulars of 2021

Every circular the Income Tax Department published in 2021 — 21 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 21/202128 December 2021One time relaxation for verification of all income tax returns e filed for the assessment year 2020 21 which are pending for verification and processing of such returns
Circular No. 20/202125 November 2021Guidelines under sub section 4 of section 194 o sub section 3 of section 194Q and sub section 1 i of section 206C of the income tax act 1961
Circular No. 19/202126 October 2021Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961
Circular No. 18/202125 October 2021Clarification regarding section 36 1 xvii of the income tax act 1961 inserted vide finance act 2015
Circular No. 17/20219 September 2021Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22
Circular No. 16/202129 August 2021Circular No. 16 /2021
Circular No.15/20213 August 2021Circular No.15 of 2021 regarding Extension of time lines for electronic filing of various Forms under the Income-tax Act, 1961-reg
Circular No. 14/20212 July 2021Guidelines under section 9B and sub section 4 of section 45 of the income tax act 1961
Circular No. 13/202130 June 2021Circular No. 13 of 2021
Circular No. 12/202125 June 2021Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
Circular No. 11/202121 June 2021Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961
Circular No. 10/202125 May 2021Circular No. I 0 12021
Circular No. 9/202120 May 2021Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
Circular No. 8/202130 April 2021Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961
Circular No. 6/202126 March 2021Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for a.y. 2016 17 and subsequent years
Circular No. 7/202126 March 2021Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10B for years prior to AY 2018 19
Circular No. 5/202125 March 2021Order under section 119 of the income tax act 1961
Circular No. 4/202123 March 2021Clarifications on provisions of the direct tax vivad se vishwas act 2020
Circular No. 3/20214 March 2021Circular under section 10 of the direct tax vivad se vishwas act 2020
Circular No. 2/20213 March 2021Residential status of certain individuals under income tax act 1961
Circular No. 1/202115 January 2021Amount of remuneration prescribed under section 9A 3 m of the income tax act 1961
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.