Circulars
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Circular under section 10 of the Direct Tax Vivad se Vishwas Act, 2020 Circular No. 3/2021 : - 4 March 2021
Residential status of certain individuals under Income-tax Act, 1961 Circular No. 2/2021 : - 3 March 2021
​Amount of remuneration prescribed under section 9A(3)(m) of the Income-tax Act, 1961 Circular No. 1/2021 : - 15 January 2021
Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020​ Circular No. 21/2020 : - 4 December 2020
Income-tax Deduction from Salaries During the Financial Year 2020-21 under section 192 of the Income-tax Act, 1961​ Circular No. 20/2020 : - 3 December 2020
​Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2016-17 and subsequent years Circular No. 19/2020 : - 3 November 2020
Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 Circular No. 18/2020 : - 28 October 2020
​Guidelines under section 194-O(4) and section 206C(1-I) of the Income-tax Act, 1961​ Circular No. 17/2020 : - 29 September 2020
​Imposition of charge on the prescribed electronic modes under section 269SU of the Income-tax Act, 1961 Circular No. 16/2020 : - 30 August 2020
​Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 1961 Circular No. 15/2020 : - 22 July 2020

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