| 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-section (19) of Section 155 of the Income-tax Act, 1961 |
Circular |
Circular No. 14/2023 |
27-07-2023 |
| 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 from AY 2018-19 to AY 2022-23 |
Circular |
Circular No. 13/2023 |
26-07-2023 |
| 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 |
Circular No. 12/2023 |
12-07-2023 |
| Corrigenda to Circular No. 10 of 2023 dated 30th June, 2023 |
Circular |
Circular No. 11/2023 |
06-07-2023 |
| Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package |
Circular |
Circular No. 10/2023 |
30-06-2023 |
| Order under section 119 of the Income-tax Act, 1961 for extension of time limits for submission of certain TDS/TCS Statements |
Circular |
Circular No. 9/2023 |
28-06-2023 |
| Order under sub-section (6) of section 246 of the Income-tax Act, 1961 for specifying the scope of the e-Appeals Scheme under the Act |
Order |
F.No.370149/97/2023-TPL |
16-06-2023 |
| Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB |
Circular |
Circular No. 8/2023 |
31-05-2023 |
| 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 |
Circular No. 7/2023 |
31-05-2023 |
| Guidelines for compulsory selection of returns for Complete Scrutiny during the financial year 2023-24 |
Guideline |
F.No. 225/66/2023/ITA-II |
24-05-2023 |
| Clarification regarding provisions relating to charitable and religious trusts |
Circular |
Circular No. 6/2023 |
24-05-2023 |
| Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 |
Circular |
Circular No. 5/2023 |
22-05-2023 |
| Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961 |
Circular |
Circular No. 4/2023 |
05-04-2023 |
| Specified date for the purposes of sub-rule (4) to rule 114AAA of the Income-tax Rules, 1962 |
Order |
F. No. 370142/14/2022-TPL |
01-04-2023 |
| Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA |
Circular |
Circular No. 03/2023 |
28-03-2023 |
| Setting up of Appeal Units under "Faceless Appeal Scheme, 2021" |
Order |
F. No. 187/4/2020-ITA-I |
01-03-2023 |
| Setting up of Units under sub-section (3) of section 144B of the Income-tax Act, 1961 |
Order |
F. No. 187/3/2020-ITA-I |
01-03-2023 |
| Authority u/s 138 for central welfare schemes of Tamil Nadu - Order under section 138(1)(a) of the Income-tax Act, 1961 |
Order |
F.No.225/169/2022-ITA.II |
16-02-2023 |
| Corrigendum to Circular No. 23 of 2022 Dated 03.11.2022 - Explanatory Notes to Finance Act, 2022 |
Circular |
Circular No. 2/2023 |
06-02-2023 |
| Frequently Asked Questions (FAQs) on e-Verification Scheme 2021 |
Guideline |
Not Applicable |
01-02-2023 |
