CIRCULAR NO. 01/2025, DATED: 21-01-2025

Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements-reg.

CIRCULAR NO. 21/2024, DATED: 31-12-2024

Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- reg.

CIRCULAR NO. 20/2024, DATED: 30-12-2024

Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024 - reg.

CIRCULAR NO. 19/2024, DATED: 16-12-2024

Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 — reg.

CIRCULAR NO. 18/2024, DATED: 30-11-2024

Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024-25— reg.

CIRCULAR NO. 17/2024, DATED: 18-11-2024

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23-Reg.

CIRCULAR NO. 16/2024, DATED: 18-11-2024

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years –...

CIRCULAR NO. 15/2024, DATED: 04-11-2024

Order under section 119(1) of the Income-tax Act, 1961 fixing monetary limits of the income-tax authorities in respect of reduction or waiver of interest paid or payable...

CIRCULAR NO. 14/2024, DATED: 30-10-2024

Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for...

CIRCULAR NO. 13/2024, DATED: 26-10-2024

Extension of due date for furnishing return of income for the Assessment Year 2024-25- reg.