| List of CBDT Income Tax Circulars 2020 (No./ Particulars) |
CBDT Income Tax Circular 21/2020 dt. 04/12/2020: CBDT clarifications by way of 34 FAQs on provisions of the Direct Tax Vivad se Vishwas Act 2020. Read More…
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| CBDT Income Tax Circular 20/2020 dt. 03/12/2020: CBDT Instructions on provisions/ rates applicable in respect of TDS on salary payments u/s 192 during the Financial Year 2020-21. Read More… |
CBDT Income Tax Circular 19/2020 dt. 03/11/2020: CBDT delegates power to IT Commissioners to admit belated applications of condonation of delay u/s 119(2) and decide on merits, in the cases where there is delay of upto 365 days in filing Form No. 10BB for Assessment Year 2018-19 or for any subsequent Assessment Years. Read More…
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| CBDT Income Tax Circular 18/2020 dt. 28/10/2020: CBDT clarification under the Direct Tax Vivad se Vishwas Act, 2020 regarding payment upto 31/03/2021. Read More… |
CBDT Income Tax Circular 17/2020 dt. 29/09/2020: Guidelines/ clarifications on TDS u/s 194O regarding E commerce Operators payments. Also refer other Circulars on the subject 13/2021 and 20/2021.
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CBDT Income Tax Circular 16/2020 dt. 30/08/2020: CBDT advisory to banks for refund of charges collected from 01/01/2020 on transactions carried out using the prescribed electronic modes u/s 269SU.
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| CBDT Income Tax Circular 15/2020 dt. 22/07/2020: Sovereign Wealth Fund notified for the purpose of Section 10(23FE). |
| CBDT Income Tax Circular 14/2020 dt. 20/07/2020: Clarification on notification issued under clause (v) of proviso to section 194N prior to amendments by Finance Act, 2020. |
| CBDT Income Tax Circular 13/2020 dt. 13/07/2020: One time relaxation provided to taxpayers to verify their Income tax returns for AY 2015-16 to 2019-20, which are pending for processing due to non-filing of ITR-V form, to complete the ITR filing process for respective years. |
| CBDT Income Tax Circular 12/2020 dt. 20/05/2020: CBDT clarifies that provisions under IT Section 269SU, relating to acceptance of payment through the prescribed electronic modes, shall not be applicable to specified persons (business turnover of more than INR 50 crore) having only B2B transactions, provided at least 95 per cent of aggregate gross receipts during the previous year are by any mode other than cash. |
CBDT Income Tax Circular 11/2020 dt. 08/05/2020: CBDT clarification on determination of residency status of Individuals for the Previous Year 2019-20, who visited India but could not go back due to declaration of lock down by the Government (COVID-19), to avoid any adverse effect on their residential status.
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CBDT Income Tax Circular 10/2020 dt. 24/04/2020: CBDT Order further defers the reporting requirements relating to Clauses 30C (GAAR)/ 44 (GST) of revised Tax Audit Report Form 3CD, upto 31/03/2021. Read More…
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| CBDT Income Tax Circular 9/2020 dt. 23/04/2020: Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020. Also refer Corrigendum . Read More… |
| CBDT Income Tax Circular 8/2020 dt. 13/04/2020: Clarification regarding short deduction of TDS/ TCS due to increase in rates of surcharge by Finance (No.2) Act, 2019. |
| C1/2020 : Clarification in respect of option under section 115BAC of the Income-tax Act, 1961. |
| CBDT Income Tax Circular 7/2020 dt. 04/03/2020: CBDT clarifies provisions of Direct Tax Vivad se Vishwas Scheme 2020 introduced in Budget 2020 for resolution of pending income tax disputes. |
| CBDT Income Tax Circular 6/2020 dt. 19/02/2020: CBDT prescribes revised guidelines for condonation of delay in filing of Income Tax Return for Assessment Year(s) 2016-17/ 2017-18/ 2018-19 and Form 9A/10 by charitable institutions u/s 119(2)(b). |
| CBDT Income Tax Circular 4/2020 dt. 16/01/2020: Income tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 1961. Also refer Corrigendum |
CBDT Income Tax Circular 3/2020 dt. 03/01/2020: CBDT delegates power to IT Commissioners to admit belated applications of condonation of delay u/s 119(2) and decide on merits, in the cases where there is delay of upto 365 days in filing Form No. 9A/ 10 for Assessment Year 2018-19 or for any subsequent Assessment Years. Read More…
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CBDT Income Tax Circular 2/2020 dt. 03/01/2020: CBDT delegates power to IT Commissioners to admit belated applications of condonation of delay u/s 119(2) and decide on merits, in the cases where there is delay of upto 365 days in filing Form No. 10B for Assessment Year 2018-19 or for any subsequent Assessment Years. Read More…
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| CBDT Income Tax Circular 1/2020 dt. 03/01/2020: CBDT extends deadline for compounding of offences under Direct Tax Laws, as a one time measure. for taxpayers those who could not avail the benefit of this one-time relaxation window due to genuine hardships. |