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2022

Circulars of 2022

Every circular the Income Tax Department published in 2022 — 27 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 25/202230 December 2022Clarification for the purposes of clause c of section 269ST of the income tax act 1961 in respect of dealership/distributorship contract in case of co operative societies
Circular No. 24/20227 December 2022Government of INDIA
Circular No. 23/20223 November 2022Explanatory Notes to the provisions of the Finance Act, 2022
F. No. 370133/16/2022-TPL1 November 2022Tpl draft common income tax return form for public consultation
Circular No. 22/20221 November 2022Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a
Circular No. 21/202227 October 2022Circular No;l.\/2022
Circular No. 20/202226 October 2022Extension of due date for furnishing return of income for the assessment year 2022 23
Circular No. 19/202230 September 2022Extension of timeline for filing of various reports of audit for the assessment year 2022 23
F.No.370133/13/2022-TPL28 September 2022Tpl order specifying the collegium explanation to section 158AB of the income tax act 1961
Circular No. 18/202213 September 2022Additional guidelines for removal of difficulties under sub section 2 of section 194R of the income tax act 1961
Circular No. 15/202219 July 2022Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 2018 19 and subsequent years
Circular No. 16/202219 July 2022Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10B for Assessment Year 2018-19 and subsequent years
Circular No. 17/202219 July 2022Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9A and form no. 10 for assessment year 2018 19 and subsequent years
Circular No. 14/202228 June 2022Circular no. 14 of 2022
Circular No. 13/202222 June 2022Circular No. 13 of 2022
Circular No. 12/202216 June 2022Guidelines for removal of difficulties under sub section 2 of section 194R of the income tax act 1961
Circular No. 11/20223 June 2022Circular No. 11 of 2022
Circular No. 10/202217 May 2022Circular regarding use of functionality under section 206AB and 206CCA of the income tax act 1961
Circular No. 9/20229 May 2022Guidelines under clause 23FE of section 10 of the income tax act 1961
Circular No. 8/202231 March 2022Extension of time line for electronic filing of form no.10ab for seeking registration or approval under section 10 23C 12A or 80G of the income tax act 1961 the act
Circular No. 7/202230 March 2022Clarification with respect to relaxation of provisions of rule 114AAA of income tax rules 1962 prescribing the manner of making permanent account number PAN inoperative
Circular No. 6/202217 March 2022Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21
Circular No. 5/202216 March 2022Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act)
Circular No. 4/202215 March 2022Government of INDiA
Circular No. 3/20223 February 2022Clarification regarding the Most-Favoured-Nation (MFN) clause in the Protocol to India's DTAAs with certain countries
Circular No. 2/202219 January 2022Guidelines under clause 10D section 10 of the income tax act 1961
Circular No. 1/202211 January 2022Extension of timelines for filing of income tax returns and various reports of audit for the assessment year 2021 22
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.