List of Income Tax Circulars issued by Central Board of Direct Taxes (CBDT) during 2019, clarifying/ amending provisions of Income Tax Act/ Rules:
| List of CBDT Income Tax Circulars 2019 (No./ Date/ Particulars) |
| CBDT Income Tax Circular 31/2019 dt. 19/12/2019: CBDT extends due date for TDS payment u/s 194M and furnishing Form 26QD from 31/10/2019 & 30/11/2019 (for Sept. 2019 & Oct. 2019) to 31/12/2019, i.e. interest on delayed TDS payment is waived due to delayed deployment of relevant utility. Further, due date of furnishing TDS certificate (Form 16D) also extended upto 15/01/2020. |
CBDT Income Tax Circular 29/2019 dt. 02/10/2019: CBDT clarifies issues relating to allowability of brought forward loss (on account of additional depreciation) and MAT credit in the case of domestic companies exercising option for lower tax rate u/s 115BAA.
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CBDT Income Tax Circular 28/2019 dt. 27/09/2019: CBDT extends due date for filing of Form 10B from 30/09/2019 to 31/03/2020 in respect of AY 2016-17 and 2017-18.
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CBDT Income Tax Circular 27/2019 dt. 26/09/2019: CBDT issues guidelines for conducting electronic assessments during financial year 2019-20 through ‘E-Proceeding’ facility.
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| CBDT Income Tax Circular 26/2019 dt. 26/09/2019: CBDT issues further 9 Clarifications on Filling Up of new Income Tax Return (ITR) forms applicable for FY 2018-19/ AY 2019-20. Read More… |
| CBDT Income Tax Circular 21/2019 dt. 27/08/2019: CBDT issues further 2 Clarifications on Filling Up of new Income Tax Return (ITR) forms applicable for FY 2018-19/ AY 2019-20. Read More… |
| CBDT Income Tax Circular 19/2019 dt. 14/08/2019: CBDT prescribes revised procedure for issuance of Income Tax Notice, etc. to Taxpayers, from 01/10/2019, whereby each communication shall quote a computer generated Document Identification Number (DIN) to maintain proper audit trail and transparency of all IT communications. |
| CBDT Income Tax Circular 18/2019 dt. 08/08/2019: CBDT issues 19 Clarifications on Filling Up of new Income Tax Return (ITR) forms applicable for FY 2018-19/ AY 2019-20. Read More… |
CBDT Income Tax Circular 9/2019 dt. 14/05/2019: CBDT Order further defers the reporting requirements relating to Clauses 30C (GAAR)/ 44 (GST) of revised Tax Audit Report Form 3CD, upto 31/03/2020. Read More…
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| CBDT Income Tax Circular 5/2019 dt. 05/02/2019: CBDT decides that monetary limits for filing of appeals in Income tax cases shall also apply to Wealth Tax appeals/ matters. |
CBDT Income Tax Circular 4/2019 dt. 28/01/2019: CBDT clarifies that ‘Official Assignees (OA)’ are different from ‘Representative Assessees (RA)’. Further, that OA shall have the Status of an ‘Artificial Juridical Person (AJP) under the Income Tax Act, 1961 who is liable to obtain PAN and File ITR in respect of the income from Estate of the Insolvent vested in him.
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CBDT Income Tax Circular 1/2019 dt. 01/01/2019: CBDT issued Guidelines/ Circular on ‘Income Tax Deduction from Salary (i.e. TDS on Salary)’ u/s 192 of Income Tax Act, 1961 in respect of FY 2018-19 (AY 2019-20). Further, CBDT has issued Corrigendum 1 & 2 to this Circular subsequently. Also refer Corrigendum 1 dt. 18/01/2019 & Corrigendum 2 dt. 08/02/2019. Read More…
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| 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. |