Every circular the Income Tax Department published in 2023 — 20 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 20/2023 | 28 December 2023 | Guidelines under sub-section (4) of section 194-O of the Income-tax Act 1961 |
| Circular No. 19/2023 | 23 October 2023 | Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 |
| Circular No. 18/2023 | 20 October 2023 | Circular No. 1 g of 2023 |
| Circular No. 17/2023 | 9 October 2023 | Order under section 119 of the Income-tax Act, 1961 |
| Circular No. 16/2023 | 18 September 2023 | Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24 |
| Circular No. 15/2023 | 16 August 2023 | Guidelines under clause 10D of section 10 of the income tax act 1961 |
| Circular No. 14/2023 | 27 July 2023 | Standard operating procedure SOP for making application for recomputation of total income of a co operative society engaged in the business of manufacture of sugar as provided for in sub sec |
| Circular No. 13/2023 | 26 July 2023 | Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years f |
| Circular No. 12/2023 | 12 July 2023 | Clarification regarding taxability of income earned by a non resident investor from off shore investments in investment fund routed through an alternative investment fund |
| Circular No. 11/2023 | 6 July 2023 | Circular No. 11 of 2023 |
| Circular No. 10/2023 | 30 June 2023 | Circular No. 10 of 2023 |
| Circular No. 9/2023 | 28 June 2023 | Order under section 119 of the income tax act 1961 for extension of time limits for submission of certain tds/tcs statements |
| Circular No. 8/2023 | 31 May 2023 | Revision of exceptions to monetary limits for filing appeals deferred under provisions of section 158AB |
| Circular No. 7/2023 | 31 May 2023 | Condonation of delay in filing refund claim and claim of carry forward of losses under section 119 2 b of the income tax act 1961 |
| Circular No. 6/2023 | 24 May 2023 | Clarification regarding provisions relating to charitable and religious trusts |
| Circular No. 5/2023 | 22 May 2023 | Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 |
| Circular No. 4/2023 | 5 April 2023 | Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961 |
| Circular No. 3/2023 | 28 March 2023 | Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA |
| Circular No. 2/2023 | 6 February 2023 | Corrigendum to circular no. 23 of 2022 dated 03.11.2022 explanatory notes to finance act 2022 |
| Circular No. 1/2023 | 6 January 2023 | Extension of time limit for compliance to be made for claiming any exemption under section 54 to 54GB of the income tax act 1961 act in view of the then covid 19 pandemic |
