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2024

Circulars of 2024

Every circular the Income Tax Department published in 2024 — 21 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 21/202431 December 2024Extension of due date for furnishing belated/revised return of income for the assessment year 2024 25 in certain cases
Circular No. 20/202430 December 2024Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024
Circular No. 19/02416 December 2024On provisions of the direct tax vivad se vishwas scheme 2024
Circular No. 18/202430 November 2024Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024 25
Circular No. 16/202418 November 2024Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9a/10/10b/10bb for assessment year 2018 19 and subsequent assessment years
Circular No. 17/202418 November 2024Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23
Circular No. 15/20244 November 2024Order under section 119(1) of the IT Act, 1961 fixing the monetary limits of the Income-tax authorities in respect of reduction or waiver of interest paid or payable under section 220 (2) of
Circular No. 14/202430 October 2024Condonation 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 assessment year 2023 24
Circular No. 13/202426 October 2024Extension of due date for furnishing return of income for the assessment year 2024 25
Circular No. 12/202415 October 2024Guidance note 1/2024 on provisions of the direct tax vivad se vishwas scheme 2024
Circular No. 11/20241 October 2024Order authorizing income tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119 2 b of the income tax act 1961
Circular No. 10/202429 September 2024Extension of timelines for filing of various reports of audit for the Assessment Year 2024-25
Circular No. 9/202417 September 2024]1.No.279!Misc'!M-74/2024-/T.I
Circular No. 8/20245 August 2024Non applicability of higher rate of tds/tcs as per provisions of section 206aa/206cc of the income tax act 1961 in the event of death of deductee/collectee before linkage of PAN and aadhaar
Circular No. 7/202425 April 2024Extension of due date for filing of form no. 10a/10ab under the income tax act 1961
Circular No. 6/202423 April 2024Partial modification of circular no.3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the income tax rules 1962
Circular No. 5/202415 March 2024Circular u/s 268A of the income tax act 1961 for filing of appeals by the department before income tax appellate tribunal high courts and slps/appeals before supreme court measures for reduc
Circular No. 4/20247 March 2024Ex post facto extension of due date for filing form no. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 pertaining to f.y. 2022 23
Circular No. 3/20246 March 2024Circular under section 119 of the income tax act 1961
Circular No. 2/20245 March 2024Order under section 119 of the income tax act 1961
Circular No. 1/202423 January 2024Circular explaining the provisions of the finance act 2023
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.