Circulars
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​Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax deduction at source under section 194S of the Act for transactions other than those taking place on or through an Exchange Circular No. 14/2022 : - 28 June 2022
​Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961 Circular No. 13/2022 : - 22 June 2022
Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961 Circular No. 12/2022 : - 16 June 2022
​Clarification regarding Form No 10AC issued till the date Circular No. 11/2022 : - 3 June 2022
​Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Act, 1961 Circular No. 10/2022 : - 17 May 2022
​Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 Circular No. 9/2022 : - 9 May 2022
​Extension of time line for electronic filing of Form NO.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of the Income-tax Act,1961 (the Act) Circular No. 8/2022 : - 31 March 2022
Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative Circular No. 7/2022 : - 30 March 2022
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21 Circular No. 6/2022 : - 17 March 2022
​Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act) Circular No. 5/2022 : - 16 March 2022

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