List of Income Tax Notifications issued by the Central Board of Direct Taxes (CBDT) during 2022, to make amendments in provisions/ procedures under the Income Tax Act/ Rules:

Index of CBDT Income Tax Notifications (2022)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 37 62 66 68 69 79 81 85 86 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 105 106 107 108 109 110 111 113 114 115 116 117 118
List of CBDT Income Tax Notifications 2022 (No./ Date/ Description)
CBDT Income Tax Notification 118/2022 dt. 28/10/2022: CBDT notifies ‘Krea University, Sricity, Chittoor, AP’ under the category ‘University, College or Other Institution’ for Social science or Statistical research u/s 35(1)(iii) read with IT rules 5C and 5E, in respect of AY 2023-2024 to 2027-2028.
CBDT Income Tax Notification 117/2022 dt. 19/10/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Kerala State Electricity Regulatory Commission (KERC)’, in respect of Financial Years 2022-23 to 2026-27.
CBDT Income Tax Notification 116/2022 dt. 19/10/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘HP Electricity Regulatory Commission (HPERC)’, in respect of Financial Years 2022-23 to 2026-27.
CBDT Income Tax Notification 115/2022 dt. 14/10/2022: CBDT notifies tax exemption upto 31/03/2024, for ‘Norges Bank On Account Of The Government Pension Fund Global’ (a sovereign wealth fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions, along with format of audit report to be filed in respect of compliance with IT Section 10(23FE) and income eligible for exemption thereunder.
CBDT Income Tax Notification 114/2022 dt. 13/10/2022: CBDT notifies tax exemption upto 31/03/2024, for ‘Ontario Limited’ (a pension fund), as eligible investment fund u/s 10(23FE).
CBDT Income Tax Notification 113/2022 dt. 13/10/2022: CBDT notifies Commissioners of Income-tax (Appeals) in various jurisdictions as the designated Appellate Authority for cases involving International Tax and Transfer Pricing under the Faceless Appeal Scheme, 2021.
CBDT Income Tax Notification 111/2022 dt. 28/09/2022: New IT Rule 132 on Application for Re-computation of Income u/s 155(18) inserted along with new IT Forms 69 and 70. Read More
CBDT Income Tax Notification 110/2022 dt. 19/09/2022: CBDT notifies the Income-tax (31st Amendment) Rules, 2022, to insert new IT Rule 12AD on Return of Income u/s 170A w.e.f. 01/11/2022 and to amend Form ITR-6 w.e.f. 01/04/2022. Read More
CBDT Income Tax Notification 109/2022 dt. 14/09/2022: CBDT notifies the Income-tax (30th Amendment) Rules, 2022 to substitute Income Tax Rule 121A on ‘Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity’ along with Form 52A meant for ‘Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on
production of a cinematograph film or engaged in specified activity or both’.
CBDT Income Tax Notification 108/2022 dt. 05/09/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Haryana Electricity Regulatory Commission (HERC)’, in respect of Financial Years 2022-23 to 2026-27.
CBDT Income Tax Notification 107/2022 dt. 05/09/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Central Registry of Securitisation Asset Reconstruction and Security Interest of India (CERSAI)’, in respect of Financial Years 2018-19 to 2022-23.
CBDT Income Tax Notification 106/2022 dt. 02/09/2022: CBDT notifies list of Principal Chief Commissioners of Income Tax and their respective subordinate Chief Commissioners of Income Tax and Commissioners of Income Tax (Appeals) u/s 118 of the Income Tax Act, 1961.
CBDT Income Tax Notification 105/2022 dt. 01/09/2022: CBDT notifies the Income-tax (29th Amendment) Rules, 2022, to insert a new proviso after IT Rule 114BB(1), applicable with retrospective effect from 09/07/2022.
CBDT Income Tax Notification 103/2022 dt. 24/08/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Andhra Pradesh Pollution Control Board (APPCB)’, in respect of Financial Years 2016-17 to 2021-22.
CBDT Income Tax Notification 102/2022 dt. 22/08/2022: Central Government of India designates Special Court for the State of Chhattisgarh, in consultation with the Hon’ble Chief Justice of the Chhattisgarh High Court, in terms of Section 280A(1) of the Income-tax Act, 1961 and Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
CBDT Income Tax Notification 101/2022 dt. 22/08/2022: CBDT amends Income Tax Rule 17CB to replace the words ‘trust or institution’ with the words ‘specified person’, which has been defined in clause (iia) of the Explanation to section 115TD.
CBDT Income Tax Notification 100/2022 dt. 18/08/2022: IT Rule 128(9) Amended to relax timeline for filing Form 67 (FTC Claims) including for Belated/ Updated ITR. Read More
CBDT Income Tax Notification 99/2022 dt. 17/08/2022: S. 206C(1G) TCS Not Applicable to Non Resident buyers without PE in India. Also refer earlier Notification 20/2022, which has since been superseded/ withdrawn w.e.f. 17/08/2022. Read More
CBDT Income Tax Notification 98/2022 dt. 17/08/2022: New IT Rule 40G/ Form 29D for Refund u/s 239A of Incorrect TDS u/s 195. Read More
CBDT Income Tax Notification 97/2022 dt. 17/08/2022: CBDT notifies tax exemption upto 31/03/2024, for ‘CPPIB India Private Holdings Inc’ (a pension fund), as eligible investment fund u/s 10(23FE). 
CBDT Income Tax Notification 96/2022 dt. 17/08/2022: IT Rule 17/ Form 10 amended to allow accumulation of income by S. 10(23C) entities. Read More
CBDT Income Tax Notification 95/2022 dt. 16/08/2022: CBDT notifies tax exemption upto 31/03/2024, for ‘INQ Holding LLC’ (a sovereign wealth fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions, along with format of audit report to be filed in respect of compliance with IT Section 10(23FE) and income eligible for exemption thereunder.
CBDT Income Tax Notification 94/2022 dt. 10/08/2022: New IT Rule 17AA on Maintenance of Books by Trusts/ NGOs/ Institutions u/s 12A or 10(23C). Read More
CBDT Income Tax Notification 93/2022 dt. 05/08/2022: CBDT notifies tax exemption upto 31/03/2024, for ‘Qatar Holding LLC’ (a sovereign wealth fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions, along with format of audit report to be filed in respect of compliance with IT Section 10(23FE) and income eligible for exemption thereunder.
CBDT Income Tax Notification 92/2022 dt. 05/08/2022: Requirement to Furnish Statement of Ex-gratia Receipts (Form A) from employer/ others on account of death of Individual/ Employee due to COVID-19, by family members and maintenance of records, to claim tax exemption. Read More
CBDT Income Tax Notification 91/2022 dt. 05/08/2022: Requirement to Furnish Statement of Receipts (Form No. 1) for COVID-19 treatment by an employee/ Individual and maintenance of records, to claim tax exemption. Read More
CBDT Income Tax Notification 90/2022 dt. 05/08/2022: List of Document to be submitted by Employee/ Individual to Employer for claiming tax exemption on receipts for COVID-19 treatment/ illness. Read More
CBDT Income Tax Notification 89/2022 dt. 03/08/2022: Further to Notification 16/2020, CBDT notifies ‘Bullion Depository Receipt with underlying bullion’ as a security for the purpose of tax exemption on capital gains from transfer u/s 47(viiab)(d) which are listed on a recognised stock exchange located in any IFSC.
CBDT Income Tax Notification 88/2022 dt. 02/08/2022: CBDT notifies tax exemption from specified incomes u/s 10(46) in the case of ‘Telangana State Pollution Control Board (TSPCB)’ for FY 2016-17 to FY 2020-21, subject to certain conditions and outcome of an SLP filed by the CBDT with Hon’ble SC.
CBDT Income Tax Notification 86/2022 dt. 21/07/2022: CBDT notifies tax exemption upto 31/03/2024, for ‘CPPIB Credit Investments VI Inc.’ (a pension fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions.
CBDT Income Tax Notification 85/2022 dt. 21/07/2022: CBDT notifies tax exemption from specified incomes u/s 10(46) in the case of ‘Odisha Electricity Regulatory Commission (OREC)’ for FY 2020-21 to FY 2025-26, subject to certain conditions.
CBDT Income Tax Notification 81/2022 dt. 08/07/2022: CBDT notifies tax exemption from specified incomes u/s 10(46) in the case of ‘Bihar Electricity Regulatory Commission (BREC)’ for FY 2021-22 to FY 2025-26, subject to certain conditions.
CBDT Income Tax Notification 79/2022 dt. 06/07/2022: CBDT notifies tax exemption from specified incomes u/s 10(46) in the case of ‘Uttar Pradesh Electricity Regulatory Commission (UPREC)’ for FY 2021-22 to FY 2025-26, subject to certain conditions.
CBDT Income Tax Notification 69/2022 dt. 27/06/2022: CBDT notifies tax exemption upto 31/03/2024, for ‘Seventy Second Investment Company LLC’ (a sovereign wealth fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions, along with format of audit report to be filed in respect of compliance with IT Section 10(23FE) and income eligible for exemption thereunder.
CBDT Income Tax (Systems) Notification 2/2022 dt. 24/06/2022: CBDT has notified the formats of Form 1, 2 & 2A meant for e-filing of return of taxable transactions under the Securities Transaction Tax (STT) by Recognized Stock Exchanges/ Mutual Funds/ Insurance Companies, etc., latest by 30th June following the end of relevant financial year, along with detailed procedure/ guidelines/ data structure rules, for submission thereof.
CBDT Income Tax Notification 68/2022 dt. 24/06/2022: Government designates 4 Special Courts for the State of Uttarakhand, in consultation with the Hon’ble Chief Justice of the Uttarakhan High Court, in terms of Section 280A(1) of the Income-tax Act, 1961 and Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
CBDT Income Tax Notification 66/2022 dt. 17/06/2022: IT Rule 10D(3B) amended to extend applicability of Transfer Pricing Safe Harbour Rules upto assessment year 2022-23. Read More
CBDT Income Tax Notification 62/2022 dt. 14/06/2022: CBDT notifies ‘Cost Inflation Index (CII)’ for FY 2022-23/ AY 2023-24 at 331. Read More
CBDT Income Tax Notification 37/2022 dt. 21/04/2022: New IT Rule 12AB on conditions for Mandatory filing of Tax Return (ITR). Read More
CBDT Income Tax Notification 31/2022 dt. 18/04/2022: CBDT notifies tax exemption u/s 10(48D) in the case of ‘National Bank for Financing Infrastructure and Development (NBFID)’ in respect of AY 2022-23 to 2031-32, i.e. for 10 years.
CBDT Income Tax Notification 30/2022 dt. 11/04/2022: CBDT notifies tax exemption from specified incomes u/s 10(46) in the case of ‘Rajasthan Electricity Regulatory Commission (RERC)’ for FY 2020-21 to 2024-25, subject to certain conditions.
CBDT Income Tax Notification 29/2022 dt. 11/04/2022: CBDT notifies the ‘The Somnath Temple managed by Shree Somnath Trust’ as the place of historic importance and a place of public worship of renown for the purposes of IT Section 80G(2)(b).
CBDT Income Tax Notification 28/2022 dt. 06/04/2022: CBDT notifies the Income-tax (8th Amendment) Rules, 2022 to substitute IT Rules 2F, 8B and to insert new IT Forms 5B, 5BA.
CBDT Income Tax Notification 27/2022 dt. 05/04/2022: CBDT notifies the e-Dispute Resolution Scheme, 2022, wherein the faceless resolution shall be made by the Dispute Resolution Committee on applications in respect of dispute arising from any variation in the ‘Specified Order’ by such persons or class of persons, as may be specified by the Board.
CBDT Income Tax Notification 26/2022 dt. 05/04/2022: CBDT notifies the Income-tax (7th Amendment), Rules, 2022 to introduce IT Rules relating to ‘Dispute Resolution Committee’, i.e. new IT Rules 44DAA on Constitution of Dispute Resolution Committee, 44DAB on Application for resolution of dispute before the Dispute Resolution Committee, 44DAC on Power to reduce or waive penalty  imposable or grant immunity from prosecution or both under the Act and 44DAD on Definitions (of Dispute Resolution Committee, specified order, specified conditions, specified person) along with new IT Form 34BC for Application to the Dispute Resolution Committee.
CBDT Income Tax Notification 25/2022 dt. 04/04/2022: CBDT notifies Canada, UK and USA, i.e. notified countries, for the purpose of IT section 89A, applicable w.e.f. 04/04/2022.
CBDT Income Tax Notification 24/2022 dt. 04/04/2022: CBDT notifies Income-tax (6th Amendment), Rules, 2022 to implement the provisions of Section 89A introduced by FA 2021, by inserting new IT Rule 21AAA on ‘Taxation of income from retirement benefit account maintained in a notified country’ along with new IT Form 10EE.
CBDT Income Tax Notification 23/2022 dt. 01/04/2022: New ITR Forms 7 applicable for FY 2021-22/ AY 2022-23 notified. Forms ITR 1 Sahaj, 2, 3, 4 Sugam, 5 and 6 notified earlier vide Notification 21/2022. Read More
CBDT Income Tax Notification 22/2022 dt. 31/03/2022: CBDT notifies tax exemption u/s 10(47) in the case of ‘the Kotak Infrastructure Debt Fund Limited’ as an infrastructure debt fund in respect of AY 2018-19 and onwards, subject to certain compliance requirements/ conditions.
CBDT Income Tax Notification 21/2022 dt. 30/03/2022: New ITR Forms applicable for FY 2021-22/ AY 2022-23 notified (ITR 1 Sahaj, 2, 3, 4 Sugam, 5, 6).  Form ITR-7 notified later vide Notification 23/2022. Read More
CBDT Income Tax Notification 20/2022 dt. 30/03/2022: CBDT notifies exemption from applicability of TCS provisions u/s 206C(1G) in the case of an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Income Tax Act, 1961 and who is visiting India, i.e. domestic tour operators need not collect tax on sale of overseas tour package to non-resident individuals visiting India. Also refer Press Release dt. 31/03/2022 on the subject. It may be noted that subsequently this Notification has been withdrawn/ superseded w.e.f. 17/08/2022 vide Notification 99/2022.
GOI Notification dt. 30/03/2022: Govt. of India has notified the Finance Act 2022, post assent/ approval of the Hon’ble President of India. Read More
CBDT Income Tax Notification 19/2022 dt. 30/03/2022: CBDT notifies the ‘Faceless Inquiry or Valuation Scheme, 2022’ relating to issuance of notice u/s 142(1), making inquiry before assessment u/s 142(2), directing assessee to get his accounts audited u/s 142(2A) and for estimating the value of any asset, property or investment by a Valuation Officer u/s 142A, in a faceless manner u/s 144B of the Income Tax Act, 1961.
CBDT Income Tax Notification 18/2022 dt. 29/03/2022: CBDT notifies the ‘e-Assessment of Income Escaping Assessment Scheme, 2022’ relating to assessment, reassessment or recomputation proceedings u/s 147, including issuance of notice u/s 148, through automated allocation and in a faceless manner, to the extent provided u/s 144B of the Income Tax Act, 1961.
CBDT Income Tax Notification 17/2022 dt. 29/03/2022: Income-tax (Third Amendment) Rules, 2022 notified to insert new IT Rule 114(5A) on Penalty for delay/ default in PAN-Aadhaar Linking, w.e.f. 01/04/2022. Read More
CBDT Income Tax Notification 16/2022 dt. 28/03/2022: CBDT further extends time limit for issuance of notice and passing of order by the Adjudicating Authority under the Prohibition of Benami Property Transactions Act, 1988 from 31/03/2022 to 30/09/2022.
CBDT Income Tax Notification 15/2022 dt. 28/03/2022: CBDT notifies the Faceless Jurisdiction of Income-tax Authorities Scheme, 2022, which provides for functioning of IT Authorities in a faceless manner in line with Section 144B on Faceless Assessments and Faceless Appeal/ Penalty, e-Verification, e-Settlement, e-Advance Rulings, etc. Schemes notified during 2021 and 2022.
CBDT Income Tax Notification 14/2022 dt. 03/03/2022: CBDT notifies ‘M/s Sri Shankara Cancer Foundation, Bangalore’ under the category ‘University, College or Other Institution’ for Scientific Research u/s 35(1)(ii) read with IT rules 5C and 5E, in respect of AY 2022-23 to 2026-27.
CBDT Income Tax Notification 13/2022 dt. 10/02/2022: CBDT issues corrigendum to Notification 11/ 2022 issued vide S.O.357(E), to be treated as Notification 12/2022.
CBDT Income Tax Notification 12/2022 dt. 27/01/2022: CBDT notifies exemption from specified incomes u/s 10(46) in the case of ‘West Bengal Electricity Regulatory Commission (WBERC) Kolkata’ for FY 2021-22 to 2025-26, subject to certain conditions. Also refer CORRIGENDUM dt. 10/02/2022.
CBDT Income Tax Notification 11/2022 dt. 25/01/2022: CBDT notifies amendments in the format of Audit Report required to be filed by MIC Redwood, 1 RSC Limited, Abu Dhabi, UAE, a Sovereign Wealth Fund (SWF) claiming Exemption u/s 10(23FE),  including other conditions earlier notified vide Notification 89/2020.
CBDT Income Tax Notification 10/2022 dt. 21/01/2022: CBDT notifies exemption from specified incomes u/s 10(46) in the case of ‘National Skill Development Corporation (NSDC)’ for FY 2021-22 to 2025-26, subject to certain conditions.
CBDT Income Tax Notification 9/2022 dt. 18/01/2022: CBDT has notified the ‘Securities Transaction Tax (1st Amendment), Rules, 2022’ to insert new STT Rule 5A on ‘Person responsible for collection and payment of STT in the case of Insurance Company’ and to amend STT Rules 6, 7 & 8. Also CBDT has inserted new STT FORM 2A for STT Return by an Insurance Company.
CBDT Income Tax Notification 8/2022 dt. 18/01/2022: New IT Rule 8AD on Computation of Capital Gains u/s 45(1B). Read More..
CBDT Income Tax Notification 7/2022 dt. 18/01/2022: CBDT notifies the ‘e Advance Rulings Scheme 2022’. Read More..
CBDT Income Tax Notification 6/2022 dt. 14/01/2022: CBDT notifies the Income tax (First Amendment) Rules, 2022, to insert new IT Rules 21AJA & 21AJAA and Forms 10IK & 10IL, applicable w.e.f. 01/04/2022. The IT Rule 21AJA relates to computation of exempt income of specified fund u/s 10(4D) whereas Rule 21AJAA relates to determination of income of a specified fund attributable to the investment division of an offshore banking unit u/s 115AD(1B) of the Income Tax Act.
CBDT Income Tax Notification 5/2022 dt. 13/01/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Assam Electricity Regulatory Commission (AERC)’ for FY 2021-22 to 2025-26, subject to certain conditions.
CBDT Income Tax Notification 4/2022 dt. 13/01/2022: Corrigendum to Notification 142/2021 dt. 31/12/2021.
CBDT Income Tax Notification 3/2022 dt. 07/01/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘International Financial Services Centres Authority, Gandhinagar, Gujarat’ for FY 2020-21 to 2024-25, subject to certain conditions.
CBDT Income Tax Notification 2/2022 dt. 07/01/2022: Corrigendum to Notification 139/2021 on Faceless Assessment Scheme 2021.
CBDT Income Tax Notification 1/2022 dt. 06/01/2022: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Regional Air Connectivity Fund Trust’ for FY 2020-21 to 2024-25, subject to certain conditions.
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.