List of Income Tax Notifications issued by the Central Board of Direct Taxes (CBDT) during 2023, to make amendments in provisions/ procedures under the Income Tax Act/ Rules:
| List of CBDT Income Tax Notifications 2023 (No./ Date/ Description) |
| CBDT Income Tax Notification 76/2023 dated 01/09/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Real Estate Regulatory Authorities of Chhattisgarh, Madhya Pradesh, Punjab and Uttarakhand’ in respect of assessment years 2022-23 and 2023-24. |
| CBDT Income Tax Notification 75/2023 dated 01/09/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘E-Governance Society, Department of Food, Civil Supplies and Consumer Affairs, Himachal Pradesh’ in respect of assessment year 2023-24. |
| CBDT Income Tax Notification 74/2023 dated 01/09/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Rajasthan State Dental Council’ in respect of assessment years 2022-23 and 2023-24. |
| CBDT Income Tax Notification 73/2023 dated 30/08/2023: New I-T Rule 134 – Procedure for Claiming Credit of TDS u/s 155(20) in Form 71. Read More… |
| CBDT Income Tax Notification 72/2023 dated 29/08/2023: Corrigendum to Notification 65/2023 dated 18/08/2023. Read More… |
| CBDT Income Tax Notification 70/2023 dated 28/08/2023: New I-T Rules 13, 13A and Forms 6C, 6CA Notified. Read More… |
| CBDT Income Tax Notification 69/2023 dated 23/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Swasthya Sathi Samiti Kolkata’ in respect of assessment years 2022-23 to 2026-27. |
| CBDT Income Tax Notification 68/2023 dated 23/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Unique Identification Authority of India (UIDAI)’ in respect of assessment years 2019-20 to 2023-24. |
| CBDT Income Tax Notification 67/2023 dated 23/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Punjab Building and Other Construction Workers Welfare Board’ in respect of assessment years 2022-23 and 2023-24. |
| CBDT Income Tax Notification 66/2023 dated 23/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of various ‘District Mineral Foundation Trust’ in Odisha in respect of assessment years 2023-24 to 2027-28. |
| CBDT Income Tax Notification 65/2023 dated 18/08/2023: I-T Rule 3 Amended (Perq Value of Residential Accommodation). Also refer Corrigendum Notification 72/2023. Read More… |
| CBDT Income Tax notification 64/2023 dated 17/08/2023: I-T Rule 26 Amended (Exchange Rate for TDS on Forex Payments). Read More… |
| CBDT Income Tax Notification 63/2023 dated 16/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Haryana Water Resources (Conservation, Regulation and Management) Authority’ in respect of assessment years 2022-23 and 2023-24. |
| CBDT Income Tax Notification 62/2023 dated 16/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Urban Improvement Trust, Udaipur’ in respect of assessment years 2013-14 to 2017-18. |
| CBDT Income Tax Notification 61/2023 dated 16/08/2023: New I-T Rule 11UACA inserted (Taxable Receipts from Life Insurance Policies). Read More… |
| CBDT Income Tax Notification 60/2023 dated 10/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘State Pollution Control Board Odisha’ in respect of assessment years 2021-22 to 2023-24. |
| CBDT Income Tax Notification 59/2023 dated 10/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Chandigarh Building and Other Construction Workers Welfare Board, Chandigarh’ in respect of assessment years 2021-22 to 2023-24. |
| CBDT Income Tax Notification 58/2023 dated 09/08/2023: IT Rule 10TD(3B) amended to extend applicability of Transfer Pricing (TP) Safe Harbour Rules upto assessment year 2023-24. Read More… |
| CBDT Income Tax Notification 57/2023 dated 01/08/2023: TDS Exemption u/s 194-I for Lease Rent of Ships by Lessor in IFSC. Read More… |
| CBDT Income Tax Notification 56/2023 dated 01/08/2023: CBDT notifies “Ten Year Zero Coupon Bond of REC Ltd” as ‘zero coupon bonds’ for the purpose of section 2(48). |
| CBDT Income Tax Notification 55/2023 dated 01/08/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi), Gurugram’ in respect of assessment years 2022-23 and 2023-24. |
| CBDT Income Tax Notification 54/2023 dated 01/08/2023: CBDT notifies new I-T Rule 6ABBB, prescribes Statement in Form 3AF for Amortisation of External Preliminary Expenditure u/s 35D. Read More… |
| CBDT Income Tax Notification 53/2023 dated 26/07/2023: Corrigendum to Notification 37/2023 dated 12/06/2023. |
| CBDT Income Tax Notification 52/2023 dated 20/07/2023: TDS Exemption on Dividends for IFSC Units in Aircraft Leasing. Read More… |
| CBDT Income Tax Notification 51/2023 dated 18/07/2023: Amendment in I-T Rule 11UAC (Relocation of Funds & Movable Property to IFSC). Read More… |
| CBDT Income Tax Notification 50/2023 dated 17/07/2023: I-T Rules Amended for Certain Exemptions to Non-residents’ Investments. Read More… |
| CBDT Income Tax Notification 49/2023 dated 14/07/2023: CBDT amends Clause (a) of Explanation to first para of Notification 55/2019, to define the term “investment fund” to mean any fund that is established or incorporated in India as a trust, company, limited liability partnership, or a body corporate. This fund must have received a certificate of registration as a Category I/II Alternative Investment Fund under specified regulations. |
| CBDT Income Tax Notification 48/2023 dated 11/07/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Yamuna Expressway Industrial Development Authority’ in respect of assessment years 2019-20 to 2023-24. |
| CBDT Income Tax Notification 47/2023 dated 06/07/2023: CBDT amends Notification 70/2014 to substitute item 2 of Schedule-I, specifying the DGIT (Investigation) in Bengaluru and its corresponding Pr CIT / CIT (Central) offices in Bengaluru and Panaji, effective from July 10, 2023. |
| CBDT Income Tax Notification 46/2023 dated 26/06/2023: Transfer Pricing (ALP) Variation Tolerance Limits AY 2023-24. Read More… |
| CBDT Income Tax Notification 43/2023 dated 21/06/2023: IT Rules 2BB, 3, 5 Amended and New IT Rule 21AGA/ Form 10-IEA Inserted. Read More… |
| CBDT Income Tax Notification 42/2023 dated 15/06/2023: Central Government designates 3 Special Courts for the State of Jharkhand, in consultation with the Hon’ble Chief Justice of the Jharkhand 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 39/2023 dated 12/06/2023: New Cost Inflation Index (CII) for FY 2023-24/ AY 2024-25 at 348. Read More… |
| CBDT Income Tax Notification 38/2023 dated 12/06/2023: Incorporation of ‘Majority Rule’ in e-Advance Rulings Scheme, 2023. Read More… |
| CBDT Income Tax Notification 37/2023 dated 12/06/2023: Elimination of Mandatory Digital Signing Requirement to simplify Process for Advance Ruling Applications. Also refer Corrigendum vide Notification 53/2023 dated 26/07/2023. Read More… |
| CBDT Income Tax Notification 35/2023 dated 31/05/2023: IT Rule 11UAC further Amended – Strategic Disinvestment Exclusion from Section 56(2)(x). Read More… |
| CBDT Income Tax Notification 34/2023 dated 30/05/2023: IT Rule 11AA Amended with regard to Effective Date of 80G Provisional Registration. Read More… |
| CBDT Income Tax Notification 33/2023 dated 29/05/2023: The e-Appeals Scheme, 2023. Read More… |
| CBDT Income Tax Notification 32/2023 dated 29/05/2023: IT Rules 46/46A, Form 35 Amended; Appeal before JCIT Enabled. Read More… |
| CBDT Income Tax Notification 31/2023 dated 24/05/2023: Leave Encashment Exemption Limit Enhanced for Private Sector Employees. Read More… |
| CBDT Income Tax Notification 30/2023 dated 24/05/2023: DPIIT Recognized Startups excluded from Angel Tax Provisions. Read More… |
| CBDT Income Tax Notification 29/2023 dated 24/05/2023: Persons Exempted from Angel Tax Provisions. Read More… |
| CBDT Income Tax Notification 27/2023 dated 16/05/2023: TDS Exemption Threhold of Rs 40,000 for MSSC 2023. Read More… |
| CBDT Income Tax Notification 26/2023 dated 10/05/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Food Safety and Standards Authority of India (FSSAI), New Delhi’ in respect of Financial Years 2020-21 to 2024-25. |
| CBDT Income Tax Notification 25/2023 dated 10/05/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Pune Metropolitan Region Development Authority’ in respect of Financial Years 2017-18 to 2021-22. |
| CBDT Income Tax Notification 24/2023 dated 03/05/2023: CBDT notifies the Agreement/Protocol between the Government of India and Chile for the elimination of double taxation, prevention of fiscal evasion and avoidance of taxes on income, effective 01/04/2024. |
| CBDT Income Tax Notification 23/2023 dated 21/04/2023: CBDT notifies ‘National Institute of Design, Ahmedabad’ 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 2024-25 to 2028-29. |
| CBDT Income Tax Notification 22/2023 dated 17/04/2023: CBDT retrospectively amends Notification 34/2020 relating to exemption u/s 10(46) in the case of ‘Maharashtra Electricity Regulatory Commission, Mumbai’. |
| CBDT Income Tax Notification 21/2023 dated 10/04/2023: New Cost Inflation Index (CII) for FY 2023-24/ AY 2024-25 at 348. Read More… |
| CBDT Income Tax Notification 20/2023 dated 10/04/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Central Board of Secondary Education, Delhi’ in respect of Financial Years 2020-21 to 2024-25. |
| CBDT Income Tax Notification 19/2023 dated 10/04/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Central Board of Secondary Education, Delhi’ in respect of Financial Year 2013-14. |
| CBDT Income Tax Notification 18/2023 dated 10/04/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Greater Noida Industrial Development Authority’ in respect of Financial Years 2020-21 to 2022-23. |
| CBDT Income Tax Notification 17/2023 dated 06/04/2023: CBDT notifies revised jurisdictions under IT Rule 114F(6), by amending earlier Notification 78/2018. |
| CBDT Income Tax Notification 16/2023 dated 01/04/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Bhadohi Industrial Development Authority’ in respect of Financial Years 2020-21 to 2022-23. |
| CBDT Income Tax Notification 1/2023 Systems dated 29/03/2023: New Procedure for Non-Deduction of Income Tax (No TDS) Certificate through TRACES. Read More… |
| CBDT Income Tax Notification 15/2023 dated 28/03/2023: Substitution of IT Rule 114AAA (Manner of making permanent account number inoperative) w.e.f. 01/04/2023. Read More… |
| CBDT Income Tax Systems Notification dated 28/03/2023: CBDT further amends Notification 3/2022 (Systems) and allows partial relaxation in respect of Form 10F from mandatory e-filing till 30/09/2023, i.e. non-residents without PAN can file Form 10F manually within the said extended timeline. |
| CBDT Income Tax Notification 14/2023 dated 21/03/2023: CBDT partially amends Notification 141/2021 effective 01/04/2023. Certain PrCITs empowered to issue written orders for delegating powers and functions to the subordinate Income-tax authorities (CIT Appeals) in specified territorial areas, for specified/classes of persons, incomes/classes of income or cases/classes of cases, without interfering with the CIT (Appeals)’s discretion in exercising appellate functions. |
| CBDT Income Tax Notification 13/2023 dated 14/03/2023: CBDT amends Notification 41/2022 relating to Special Courts in the State of Tamilnadu, effective 21/04/2022. |
| CBDT Income Tax Notification 12/2023 dated 03/03/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Karnataka State Building and Other Construction Workers Welfare Board’, in respect of Financial Years 2020-21 to 2024-25. |
| CBDT Income Tax Notification 11/2023 dated 03/03/2023: Corrigendum to Notification 5/2023 (modifications in the revised Form ITR-7 of AY 2023-24). Read More… |
| CBDT Income Tax Notification 10/2023 dated 01/03/2023: CBDT notifies amendments in it’s earlier Notification 61/2022 dated 10/06/2022. |
| CBDT Income Tax Notification 9/2023 dated 01/03/2023: CBDT notifies tax exemption u/s 10(46) for specified incomes of ‘Insolvency and Bankruptcy Board of India, New Delhi’, in respect of Financial Years 2022-23 to 2026-27. |
| CBDT Income Tax Notification 8/2023 dated 28/02/2023: Corrigendum to Notification 4/2023 for making various modifications in the revised ITR Forms (ITR 1 Sahaj, 2, 3, 4 Sugam, 5, 6) notified for AY 2023-24. Read More… |
| CBDT Income Tax Notification 7/2023 dated 21/02/2023: CBDT notifies Income-tax (3rd Amendment) Rules, 2023, to amend IT Rule 16CC, 17B and Forms 10B, 10BB, applicable w.e.f. 01/04/2023. Read More… |
| CBDT Income Tax Notification 6/2023 dated 16/02/2023: CBDT notifies the “Secretary (Information Technology & Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu” under IT Section 138(1)(a)(ii) to share income-tax assessee information to identify genuine beneficiaries and ensure the proper implementation of all Centrally sponsored schemes and welfare schemes in the state. |
| CBDT Income Tax Notification 5/2023 dated 14/02/2023: New Income Tax Return Form ITR-7 for AY 2023-24. Read More… |
| CBDT Income Tax Notification 4/2023 dated 10/02/2023: CBDT notifies new ITR Forms for AY 2023-24 (ITR 1 Sahaj, 2, 3, 4 Sugam, 5, 6). Read More… |
| CBDT Income Tax Notification 3/2023 dated 07/02/2023: CBDT notifies the Centralised Processing of Equalisation Levy Statement Scheme, 2023, meant for processing of the Equalisation Levy Statement furnished u/s 167 of the Income Tax Act, 1961. |
| CBDT Income Tax Notification 2/2023 dated 25/01/2023: CBDT notifies tax exemption upto 31/03/2024, for ‘California Public Employees Retirement System’ (a pension fund), as eligible investment fund u/s 10(23FE), subject to certain terms & conditions. |
| CBDT Income Tax Notification dated 16/01/2023: CBDT notifies ‘Indian Institute of Science Education and Research, Tirupati’ 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 2023-2024 to 2027-2028. |
| CBDT Income Tax Notification 1/2023 (Systems) dated 05/01/2023: Limit of Rs 5000 abolished for SFT Reporting of Interest Income. 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: 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015 |
| CBDT Instructions: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015 |
| CBDT Notifications: 2023, 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. |