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Case law › Orders and instructions › 2021
2021

The Board’s orders and instructions of 2021

Every document the Income Tax Department put in its miscellaneous communications list for 2021 — 34 of them. 26 have a page here. The rest are listed with the department’s own file, so nothing in the year is hidden.

With a page here

Each of these was read from the Board’s own PDF and written up.
DateWhat it isKind
31 December 2021Order under section 119 on who may conduct a survey under section 133A and whose approval is neededOrder
16 December 2021Order under section 144B(2) taking survey-linked assessments out of faceless assessmentOrder
16 December 2021Order under section 119 sending survey-linked assessments to the Central Charges under section 127Order
26 October 2021Order under section 285BB authorising eight further classes of information in the Annual Information StatementOrder
30 September 2021Order under section 119 extending to 30.11.2021 the processing of time-barred refund returns up to assessment year 2017-18Order
28 September 2021Order under section 119(2)(b) allowing settlement applications before the Interim Board up to 30.09.2021Order
22 September 2021Order under section 119 excluding set-aside and section 147 cases time-barring on 30.09.2021 from faceless assessmentOrder
22 September 2021Order under section 144B(2) taking set-aside and section 147 cases time-barring on 30.09.2021 out of scopeOrder
6 September 2021Order under section 119 excluding cases without an ITBA pendency or a PAN from faceless assessmentOrder
6 September 2021Procedure for jurisdictional assessing officers handling cases transferred out of faceless assessment or the Faceless Penalty SchemeInstruction
6 September 2021Order under section 144B(2) excluding cases without an ITBA pendency or a PAN from the scope of faceless assessmentOrder
5 July 2021Order under section 119 first allowing time-barred refund returns up to assessment year 2017-18 to be processedOrder
29 June 2021Order designating www.incometax.gov.in as the designated portal for faceless assessmentOrder
29 June 2021Order designating www.incometax.gov.in as the designated portal for faceless penalty proceedingsOrder
21 June 2021Order under section 138(1)(a)(i) authorising the Compliance Check functionality for sections 206AB and 206CCAOrder
10 June 2021Guidelines for compulsory selection of returns for complete scrutiny in the financial year 2021-22Guidelines
31 May 2021Approval of Raj Retina and Eye Care Centre, Patna as a hospital under the proviso to section 17(2)(viii) for employer-borne eye treatmentOrder
31 May 2021Order under section 138(1)(a) adding notified State Police Agencies to the NATGRID sharing orderOrder
25 March 2021ITBA-PAN Instruction No. 9 on resolving one PAN allotted to two or more taxpayersInstruction
24 March 2021Approval of Maa Ram Pyari Super Speciality Hospital, Ranchi under the proviso to section 17(2)(viii)Order
23 March 2021Board's approval notifying nineteen Commissioners (Appeals) to hear Black Money Act appealsOrder
23 February 2021Instruction moving Black Money Act cases and the related income-tax cases to the Central ChargesInstruction
11 February 2021Order under section 138(1)(a) allowing DGIT (Systems) to confirm taxpayer status to the Centre for e-Governance, Government of KarnatakaOrder
19 January 2021Clarification that a requisition under section 226(2) and a notice under section 226(3) need prior approvalInstruction
12 January 2021Corrigendum correcting the Singapore and Brazil rows in the order refusing further extension for 2020-21Order
11 January 2021Order under section 119 rejecting all representations for a further extension of dates for 2020-21Order

The rest of the year’s list

These have no page of their own here. The title and the date are the department’s, and the link goes to the department’s own file.
DateWhat the department calls itThe file
22 October 2021Vigilance Awareness Week from 26th October to 1st November, 2021 - स्वतंत्र भारत at 75 - सत्यनिष्ठा से आत्मनिर्भरता - Independent India at 75 - Self Reliance with Integritythe department’s PDF
24 September 2021Regularisation of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962the department’s PDF
28 August 2021Inviting comments on the draft notification for framing rules for implementing the amendments made by the Taxation Laws (Amendment) Act, 2021the department’s PDF
2 July 2021Road to Tokyo 2020 quiz- Be the lucky one to win original Team India Jersey and a golden chance to meet your favourite athletethe department gives no file link for this one
7 April 2021Assigning jurisdiction to CsIT(A) over certain Direct tax Actsthe department’s PDF
3 March 2021Corrigendum to Jurisdiction Order No. 3/2020the department’s PDF
1 January 2021Income Tax Department Time Series Data Financial Year 2000-01 to 2021-22the department’s PDF
1 January 2021E-Calendar 2021the department’s PDF

An order of the Board binds the department, not you and not a court. The Board writes to its own officers. An assessee may hold the department to an order or an instruction 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. This is the most common mistake made with this material, and it is worth making twice: a direction of the Board is not a section of the Act.