List of Income Tax Circulars issued by Central Board of Direct Taxes (CBDT) during 2018, clarifying/ amending provisions of Income Tax Act/ Rules:
| List of CBDT Income Tax Circulars 2018 (No./ Date/ Particulars) |
| CBDT Income Tax Circular 9/2018 dt. 26/12/2018: CBDT extends due date for furnishing of report u/s 286(4). |
| CBDT Income Tax Circular 8/2018 dt. 26/12/2018: CBDT issues ‘Explanatory Notes to the Provisions of Finance Act, 2018’. Read More… |
| CBDT Income Tax Circular 7/2018 dt. 20/12/2018: Condonation of delay under IT section 119(2)(b) in filing of Form 10 and 9A for AY 2016-17. |
CBDT Income Tax Circular 6/2018 dt. 17/08/2018: CBDT defers implementation of reporting requirements under ‘clause 30C pertaining to GAAR’ and ‘clause 44 pertaining to GST’ of the Revised Form 3CD upto 31/03/2019, notified on 20/07/2018 (applicable from 20/08/2018). Read More…
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CBDT Income Tax Circular 5/2018 dt. 16/08/2018: CBDT Clarification on Immunity provided to an Assessee u/s 270AA of Income-tax Act, 1961, i.e. grant of immunity by AO from penalty, etc. proceedings for any assessment year shall not preclude such assessee from contesting the same issue in any earlier assessment year.
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| CBDT Income Tax Circular 4/2018 dt. 14/08/2018: CBDT Clarification on Computation of admissible deduction u/s 10A of the Income Tax Act, 1961. |
| CBDT Income Tax Circular 3/2018 dt. 11/07/2018: CBDT raises threshold monetary limits for filing Departmental Appeals before Appellate Tribunal (ITAT)/ HC/ SC. Further, it may be noted that CBDT has amended Para 10 of the Income Tax Circular No. 3 of 2018 dt. 11/07/2018 vide Corrigendum dt. 20/08/2018 . |
CBDT Income Tax Circular 2/2018 dt. 15/02/2018: Explanatory Notes to the Provisions of the Finance Act, 2017 making amendments in the Income Tax law.
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| CBDT Income Tax Circular 1/2018 dt. 10/01/2018: CBDT prescribes procedure for Processing of ITRs (1~6) u/s 143(1)(a)(vi), i.e. relating to adjustment/ addition of income appearing in Form 26AS/ Form 16A/ Form 16 which has not been included in computing the total income as per the ITR. |
| CBDT Updates (Income Tax) |
| Income Tax Circulars, Instructions, Notifications, Orders, Press Releases, etc. issued by the Central Board of Direct Taxes (CBDT) in different years: |
| CBDT Circulars: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015 |
| CBDT Instructions: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015 |
| CBDT Notifications: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015 |
| CBDT Orders: 2024, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBDT Press Releases: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015 |
| Note: For Official/ updated copy, please visit the Income Tax Deptt. website. |