Income Tax Circulars 2019 – All Latest & Past IT Circulars PDFs

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Income Tax Circulars 2019

Circular No.DateSubject
Income Tax Circular No.1324-06-2019Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service
Income Tax Circular No.1219-06-2019'Assessment of Firms'-some of the important issues to be kept under consideration by the Assessing Officers while framing assessment
Income Tax Circular No.1119-06-2019Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18
Income Tax Circular No.1022-05-2019Condonation of delay in filing of Form no. 10B for years prior to AY 2018-19
Income Tax Circular No.0914-05-2019GAAR – reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance
Income Tax Circular No.0810-05-2019Extending the due date for furnishing of report u/s 286(4) of the Income-Tax Act, 1961
Income Tax Circular No.0708-04-2019Extending the due date for furnishing of report u/s 286(4) of the Income-Tax Act,1961
Income Tax Circular No.0631-03-2019Giving effect to the judgement(s)/order(s) of Hon’ble Supreme Court on Aadhaar-PAN for filing return of income – IT
Income Tax Circular No.0505-02-2019Monetary limits for filing/ withdrawal of Wealth Tax appeals by the Department before ITAT, HCs and SLPs/appeals before SC through extending the scope of Circular 3 of 2018 -Measures for reducing litigation
Income Tax Circular No.0428-01-2019Clarification regarding liability and status of Official Assignees under the Income-tax Act
Income Tax Circular No.0323-01-2019Clarification regarding applicability of section 56(2)(viia) of the Income-tax Act, 1961 for issue of shares by a company in which public are not substantially interested
Income Tax Circular No.0204-01-2019Withdrawal of the Circular No. 10/2018 dated 31st December, 2018 – relating to interpretation of the term “receives” used in section 56(2)(viia)
Income Tax Circular No.0101-01-2019​Income Tax Deduction from salaries F.Y. 2018-19 u/s 192 of IT Act 1961

Income Tax Circulars 2018

Notification No.DateSubject
CGST Circular No.7631-12-2018Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST
Income Tax Circular No.1031-12-2018Clarification regarding applicability of section 56(2)(viia) of the Income-tax Act, 1961 for issue of shares by a company in which public are not substantially interested.
Income Tax Circular No.0926-12-2018Extending the due date for furnishing of report under section 286 (4) of the Income-tax Act, 1961
Income Tax Circular No.0826-12-2018Extending the due date for furnishing of report under section 286 (4) of IT Act
Income Tax Circular No.0720-12-2018Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016-17​
Income Tax Circular No.0617-08-2018Tax Audit Report - For 3CD - reporting of information regarding GAAR and GST deferred.
Income Tax Circular No.0516-08-2018Clarification on the immunity provided u/s 270AA of Income Tax Act
Income Tax Circular No.0414-08-2018Circular No. 4/2018 : ​Computation of admissible deduction u/s 10A of the Income Tax Act, 1961
Income Tax Circular No.0311-07-2018Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court-measures for reducing litigation-Reg.
Income Tax Circular No.0215-02-2018Explanatory Notes to the Provisions of the Finance Act, 2017
Income Tax Circular No.0110-01-2018Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed in Forms ITR-1 to 6 & applicability of section 143(1)(a)(vi)-reg.

Income Tax Circulars 2017

Notification No.DateSubject
Income Tax Circular No.2905-12-2017Income-Tax Deduction from Salaries During the Financial Year 2017-18 Under Section 192 of the Income-Tax Act, 1961
Income Tax Circular No.2807-11-2017Clarification on Indirect Transfer provisions in case of redemption of share or interest outside India under the Income-tax Act, 1961
Income Tax Circular No.2703-11-2017Clarification on Cash sale of agricultural produce by cultivators/agriculturist
Income Tax Circular No.2625-10-2017Order under section 119 of the Income-tax Act, 1961 in respect of extension of due date for filing of Country-by-Country Report for reporting accounting year 2016-17
Income Tax Circular No.2523-10-2017Clarification related to guidelines for establishing ‘Piace of Effective Management’ (PoEM) in India-reg.
Income Tax Circular No.2425-07-2017Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB of the Income-tax Act, 1961 for Indian Accounting Standards (Ind AS) compliant companies
Income Tax Circular No.2319-07-2017Modification of Circular No.1 of 2014 in view of substitution of Service Tax by Goods and Services Tax (GST)
Income Tax Circular No.2203-07-2017Clarifications in respect of section 269ST of the Income-tax Act, 1961
Income Tax Circular No.2112-06-2017Non-Applicability of the provisions of section 194-I of the I. T. Act, 1961 on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator.
Income Tax Circular No.2012-06-2017Applicability of Explanation 2 to Section 132B of the I.T. Act, 1961- reg.
Income Tax Circular No.1912-06-2017Settled View on section 2(22)(e) of the Income Tax Act. trade advances -reg.
Income Tax Circular No.1829-05-2017Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 - Exemption thereof
Income Tax Circular No.1726-04-2017Corrigendum to Circular No. 13/2017 dated 11.04.2017 on the clarification regarding liability to income-tax in India for a non-resident seafarer receiving salary in NRE (Non Resident External) account maintained with an Indian Bank
Income Tax Circular No.1625-04-2017Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income
Income Tax Circular No.1521-04-2017Clarification on removal of Cyprus from the list of notified jurisdictional areas under section 94A of the Income tax Act, 1961
Income Tax Circular No.1421-04-2017Extension of time for filing declaration under the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
Income Tax Circular No.1311-04-2017Clarification regarding liability to Income-tax in India for a non-resident seafarer receiving remuneration in NRE (Non Resident External) account maintained with an Indian Bank
Income Tax Circular No.1231-03-2017CBDT notifies new Income Tax Return Forms for AY 2017-18
Income Tax Circular No.1124-03-2017Guidelines for waiver of interest charged under section 201(1A) (i) of the Income-tax Act, 1961
Income Tax Circular No.1023-03-2017Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961
Income Tax Circular No.0914-03-2017Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
Income Tax Circular No.0823-02-2017Clarification for determination of Place of Effective Management (POEM) of a company, other than an Indian company-reg
Income Tax Circular No.0727-01-2017Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961
Income Tax Circular No.0624-01-2017Guiding Principles for determination of Place of Effective Management (POEM) of a Company
Income Tax Circular No.0523-01-2017Measures for reducing litigation- Clarification on Circulars 21/2015 and 8/2016
Income Tax Circular No.0420-01-2017CBDT kept the Clarifications on Indirect Transfer provisions under the Income Tax Act. 1961 in abeyance for the time being
Income Tax Circular No.0320-01-2017Explanatory Notes to the Provisions of the Finance Act, 2016
Income Tax Circular No.0218-01-2017Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
Income Tax Circular No.0102-01-2017DEDUCTION OF TAX AT SOURCEINCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961

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