| List of CBDT Income Tax Circulars 2022 (No./ Date/ Particulars) |
CBDT Income Tax Circular 25/2022 dt. 30/12/2022: CBDT clarification on aggregation of cash receipts from distributors over different days for the purpose of restrictions of Rs. 2 Lac or more u/s 269ST (i.e. for treating as one event or transaction) in the case of Milk Producers’ Cooperative Societies.
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CBDT Income Tax Circular 24/2022 dt. 07/12/2022: Instructions on Salary TDS during FY 2022-23 (AY 2023-24) u/s 192 of Income Tax Act, 1961. Read More…
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CBDT Income Tax Circular 23/2022 dt. 03/11/2022: Explanatory Notes to the Provisions of the Finance Act 2022. Also refer Corrigendum Circular 2/2023. Read More…
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CBDT Income Tax Circular 22/2022 dt. 01/11/2022: CBD condones delays in e-filing of Form 10A up to 25/11/2022 where the same was required to be filed on or before 31/03/2022.
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CBDT Communication dt. 01/11/2022: Proposed Common ITR Form (Exposure Draft). Read More…
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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…
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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…
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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…
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| 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…
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| 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…
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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…
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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.
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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.
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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.
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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…
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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…
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| 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…
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| CBDT Income Tax Circular 3/2022 dt. 03/02/2022: CBDT clarification on applicability of ‘Most Favored Nation (MFN)’ clause in India’s DTAAs Treaties/ Protocols 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…
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| 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… |