List of Income Tax Circulars issued by Central Board of Direct Taxes (CBDT) during 2022, clarifying/ amending provisions of Income Tax Act/ Rules: cbdt-circular–2022

Index of CBDT Income Tax Circulars (2022)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
List of CBDT Income Tax Circulars 2022 (No./ Date/ Particulars)
CBDT Income Tax Circular 21/2022 dt. 27/10/2022: CBDT Order u/s 119 to extend due date for filing of TDS Return/ Statement in Form 26Q for the second quarter of Financial Year 2022-23, from 31/10/2022 to 30/11/2022.Read More
CBDT Income Tax Circular 20/2022 dt. 26/10/2022: CBDT extends ITR filing due date for AY 2022-23, from 31/10/2022 to 07/11/2022. Read More
CBDT Income Tax Circular 19/2022 dt. 30/09/2022: Extension of timeline for filing of various reports of audit for the Assessment Year 2022-23. Read More
CBDT Income Tax Circular 18/2022 dt. 13/09/2022: Additional Guidelines/ FAQs for removal of difficulties in TDS on Provision of Benefits/ Perquisites u/s 194R(2) of the Income-tax Act, 1961. Also refer earlier Circular 12/2022 in the matter.  Read More
CBDT Income Tax Circular 17/2022 dt. 19/07/2022: DoP to Admit application for condonation of delay of more than 365 days but upto 3 years in filing Form No. 9A and 10 for AY 2018-19 and subsequent years, order u/s 119(2)(b). Read More
CBDT Income Tax Circular 16/2022 dt. 19/07/2022: DoP to Admit application for condonation of delay of more than 365 days but upto 3 years in filing Form No. 10B for AY 2018-19 and subsequent years, order u/s 119(2)(b). Read More
CBDT Income Tax Circular 15/2022 dt. 19/07/2022: DoP to Admit application for condonation of delay of more than 365 days but upto 3 years in filing Form No. 10BB for AY 2018-19 and subsequent years, order u/s 119(2)(b). Read More
CBDT Income Tax Circular 14/2022 dt. 28/06/2022: Guidelines/ Clarifications on TDS u/s 194S for VDA Transfer (peer to peer transactions/ other than through an Exchange). Read More
CBDT Income Tax Circular 13/2022 dt. 22/06/2022: Guidelines/ FAQs for removal of difficulties on TDS u/s 194S(6) regarding payments for VDA transfer through an exchange. Read More
CBDT Income Tax Circular 12/2022 dt. 16/06/2022: Guidelines/ FAQs for clarification and removal of difficulties in TDS on Provision of Benefits/ Perquisites u/s 194R(2) of the Income-tax Act, 1961. Also refer subsequent Circular 18/2022 in the matter. Read More
CBDT Income Tax Circular 11/2022 dt. 03/06/2022: CBDT clarification on Form 10AC issued during 01/04/2021 to 03/06/2022, which list down the conditions that shall be considered as stipulated while granting registration/ approval to Trusts, etc. Institutions in line with amendments made by the Finance Act, 2022.
CBDT Income Tax Circular 10/2022 dt. 17/05/2022: Revised procedure of CBDT for sharing information with tax deductors/ collectors (i.e. amended logic of functionality for ‘Compliance Check for Sections 206AB & 206CCA’) in line with amendments made by the Finance Act, 2022 in these Sections. Previous Circular 11/2021 on the subject stands modified accordingly.
CBDT Income Tax Circular 9/2022 dt. 09/05/2022: CBDT guidelines/ clarifications/ FAQs on availability/ computation of exemption u/s 10(23FE) in the hands of ‘specified persons’ [i.e. wholly owned subsidiaries of Abu Dhabi Investment Authority (ADIA), sovereign wealth funds (SWF) and pension funds (PF)] in different situations.
CBDT Income Tax Circular 8/2022 dt. 31/03/2022: CBDT further extends Due Date for e-filing of Form 10AB to 30/09/2022. Read More
CBDT Income Tax Circular 7/2022 dt. 30/03/2022: Clarification on relaxation of provisions of IT rule 114AAA prescribing the manner of making PAN not linked with Aadhaar inoperative from 01/04/2023. Read More
CBDT Income Tax Circular 6/2022 dt. 17/03/2022: Condonation of delay u/s 119(2)(b) of the Income-tax Act, 1961 in respect of filing of Form No. 10-IC u/s 115BAA for availing concessional tax rate of 22% by Domestic companies (AY 2020-21), upto 30/06/2022 or 3 months from the end of the month in which relevant Circular is issued by CBDT, whichever is later.
CBDT Income Tax Circular 5/2022 dt. 16/03/2022: Relaxation from e-filing of application in Form No. 3CF for approval u/s 35(1)(ii)/(iia)/(iii) of Income-tax Act, 1961, i.e. now Form 3CF can be filed in physical mode upto 30/09/2022 or till availability/ enabling of the same in e-filing portal.
CBDT Income Tax Circular 4/2022 dt. 15/03/2022: Instructions on Salary TDS during FY 2021-22 (AY 2022-23) u/s 192 of Income Tax Act, 1961. Read More
CBDT Income Tax Circular 3/2022 dt. 03/02/2022: CBDT clarification on applicability of ‘Most Favoured Nation (MFN)’ clause in India’s DTAAs Treaties/ Protocals with certain EU Countries/ OECD Members, i.e. third State has to be an OECD Member as on the date of DTAA with India for applicability of the MFN clause.
CBDT Income Tax Circular 2/2022 dt. 19/01/2022: CBDT Guidelines on Income Tax Exemption for ULIP Receipts u/s 10(10D). Read More
CBDT Income Tax Circular 1/2022 dt. 11/01/2022: CBDT further extends due dates for filing of Income Tax Return (ITR)/ Tax Audit Report (TAR)/ Transfer Pricing Report (TPR), in respect of FY 2020-21/ AY 2021-22. Read More

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: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015
CBDT Instructions: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015
CBDT Notifications: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015
CBDT Orders: 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.