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2026

Circulars of 2026

Every circular the Income Tax Department published in 2026 — 6 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 6/20262 July 2026Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961
Circular No. 5/202612 May 2026Circular No. 5 of 2026
Circular No. 4/202631 March 2026ircu ar • o. /2026
Circular No. 3/202630 March 2026Notification of Sovereign Wealth Fund under Schedule V [Table: Sl. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025
Circular No. 2/202625 March 2026Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31s
Circular No. 1/202623 March 2026Circular No. 0 l /2026
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.