Circular No. 01/2025 dated 21.01.2025
CBDT issued Circular No. 01/2024 dated 21.01.2025 providing Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements.
Category: Income Tax Circular
Circular No. 21/2024 dated 31.12.2024
CBDT issued Circular No. 21/2024 dated 31.12.2024 regarding Extension of due date for furnishing belated/revised returns of income for the Assessment Year 2024-25 in certain cases.
Circular No. 20/2024 dated 30.12.2024
CBDT issued Circular No. 20/2024 dated 30.12.2024 regarding Extension 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. 19/2024 dated 16.12.2024
Central Board of Direct Taxes (CBDT) issued Circular No. 19/2024 dated 16.12.2024 to provide Guideline Note 2/2024 on provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024.
Circular No. 18/2024 dated 30.11.2024
CBDT extends the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2024-25 in the case of assessees referred to in clause (aa) of Explanation 2 to sub-section (1) of section 139 of the Act, which is 30th November, 2024 to 15th December, 2024.
Circular No. 17/2024 dated 18.11.2024
CBDT issued Circular No. 16/2024 dated 18.11.2024 regarding condonation 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. 16/2024 dated 18.11.2024
CBDT issued Circular No. 16/2024 dated 18.11.2024 regarding Condonation 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. 15/2024 dated 04.11.2024
CBDT issued Circular No. 15/2024 dated 04.11.2024 fixing monetary limits of the income-tax authorities in respect of reduction or waiver of interest paid or payable under section 220(2) of the Income-tax Act.
Circular No. 14/2024 dated 30.10.2024
Central Board of Direct Taxes (CBDT) issued Circular No. 14/2024 dated 30.10.2024 to condone the delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deductions u/s 80P of the Act for Assessment Year 2023-24.
Circular No. 13/2024 dated 26.10.2024
Central Board of Direct Taxes (CBDT) issued Circular No. 13/2024 dated 16.10.2024 regarding Extension of due date for furnishing return of income for the Assessment Year 2024-25.