| Circular Date | Circular Number | Size | Description | File Format |
| 25-Mar-2026 | 2/2026 | 304 KB | Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under.section 203 of the Act for the quarter ending 31st December 2025. |  |
| 23-Apr-2024 | 06/2024 | 1451 KB | Partial modification of Circular No. 3 of 2023 dt. 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the Income Tax Rules, 1962-reg. | |
| 28-Dec-2023 | 20/2023 | 9489 KB | Guidelines under sub-section (4) of section 194-O of the Income-tax Act 1961 | |
| 30-Jun-2023 | 10/2023 | 6151 KB | Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package | |
| 28-Jun-2023 | 09/2023 | 893 KB | Order under section 119 of the Income-tax Act, 1961 for extension of time limits for submission of certain TDS/TCS Statements | |
| 22-May-2023 | 05/2023 | 512 KB | Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 | |
| 05-Apr-2023 | 04/2023 | 202 KB | Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961 | |
| 28-Mar-2023 | 03/2023 | 418 KB | Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA | |
| 07-Dec-2022 | 24/2022 | 1391 KB | Circular No. Income-tax deduction from salaries during the Financial Year 2022-23 under section 192 of the Income-tax Act, 1961 | |
| 27-Oct-2022 | 21/2022 | 189 KB | Order under section 119 of the Income-Tax Act,1961. | |
| 30-Jun-2021 | 13/2021 | 1688 KB | Guidelines under section 194Q of the Income-tax Act,1961-reg. | |
| 21-Jun-2021 | 11/2021 | 864 KB | Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961-reg. | |
| 20-May-2021 | 09/2021 | 624 KB | Extension of Time Limits of certain compliances to provide relief to taxpayers in view of the severe pandemic. | |
| 30-Apr-2021 | 08/2021 | 323 KB | Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961. | |
| 03-Dec-2020 | 20/2020 | 9743 KB | DEDUCTION OF TAX AT SOURCE - INCOME -TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME -TAX ACT, 1961 DURING THE FINANCIAL YEAR 2020-21. | |
| 29-Sep-2020 | 17/2020 | 2093 KB | Guidelines under section 194-O(4} and section 206C(1-I} of the Income Tax Act, 1961-reg. | |
| 20-Jul-2020 | 14/2020 | 451 KB | Clarification in relation to notification issued under clause (v} of proviso to section 194N of the Income tax, 1961 (the Act} prior to its amendment by Finance Act, 2020 (FA2020}-Reg. | |
| 13-Apr-2020 | C1/2020 | 494 KB | Clarification in respect of option under section 115BAC of the Income tax Act,1961. | |
| 13-Apr-2020 | 8/2020 | 389 KB | Clarification regarding short deduction of TDS/TCS due to increase in rate of surcharge by Finance (No.2} Act, 2019-reg. | |
| 16-Jan-2020 | 4/2020 | 1024 KB | DEDUCTION OF TAX AT SOURCRE-INCOME TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT,1961 DURING THE FINANCIAL YEAR 2019-20. | |
| 19-Dec-2019 | 03/2019 | 220 KB | Order under section 119(2} of the Income Tax Act,1961-Extension of the due date of payment of tax deducted at source under 194M of the Act-reg. | |
| 08-Feb-2019 | 1/2019 | 249 KB | CORRIGENDUM TO CIRCULAR NO.1 OF 2019 DATED 1.01.2019. | |
| 01-Jan-2019 | 01/2019 | 1104 KB | DEDUCTION OF TAX AT SOURCE - INCOME -TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME -TAX ACT, 1961 DURING THE FINANCIAL YEAR 2018-19. | |
| 2-Jan-2017 | 01 / 2017 | 490 KB | DEDUCTION OF TAX AT SOURCE - INCOME -TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME -TAX ACT, 1961 DURING THE FINANCIAL YEAR 2016-17. | |
| 13-Oct-2016 | 35 / 2016 | 863 KB | Applicability of TDS provisions of sec 194-I of the Income-tax Act,1961 on lump sum lease premium paid for acquisition of long term lease-regarding. | |
| 25-June-2016 | 23 / 2016 | 727 KB | Amendment in section 206C of the Income-tax Act vide finance act 2016-clarifications regarding. | |
| 8-June-2016 | 22 / 2016 | 493 KB | Amendment in section 206C vide finance act 2016-clarifications regarding. | |
| 23-May-2016 | 18 / 2016 | 1568 KB | Relaxation of Furnishing of UIN in case of Form 15 G/15 H for certain quarters | |
| 28-Dec-2015 | 23 / 2015 | 956 KB | TDS under section 194A of the Act on interest on fixed deposit made on directions of courts | |
| 02-Dec-2015 | 20 / 2015 | 818 KB | INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2015-16 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961 | |
| 05-Dec-2015 | | 465 KB | CBDT extends due date for TDS/ TCS deposit for Tamil Nadu | |
| 04-Mar-2014 | 07 / 2014 | 1278 KB | Ex-post facto extension of due date for filing TDS/TCS statement for FY 2012-13 and 2013-14 | |
| 10-Oct-2013 | 08 / 2013 | 334 KB | Income-Tax deduction from salaries during the Financial Year 2013-14 under Section 192 of the Income-Tax Act, 1961 | |
| 17-Apr-2013 | 04 / 2013 | 35 KB | Issuance of certificate for Tax Deducted At Source in Form 16 in accordance with the provisions of Section 203 of the Income Tax Act, 1961, read with Rule 31 of the of the Income Tax Rules, 1962 | |
| 09-Apr-2012 | 01 / 2012 | 98 KB | Issuance of TDS Certificates in Form 16A downloaded from TIN website – Circular under Section 119 of the Income Tax Act, 1961 | |
| 13-May-2011 | 03 / 2011 | 147 KB | Issuance of TDS Certificates in Form 16A downloaded from TIN website and option to authenticate the same by way of digital signature – Circular under Section 119 of the Income Tax Act, 1961 | |
| Notification Number | Date of Issue | Size | Description | File Format |
| 28/2024 | 07-Mar-2024 | 504 KB | List of payments receivable by a Unit of International Financial Services Centre (IFSC) | |
| 02/2023 | 27-Sep-2023 | 2175 KB | Procedure, format and standards for filling an application for grant of certificate under sub-rule (4) and its proviso of Rule 28AA of Income Tax Rules, 1962, for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of section 197 of the Income-tax Act, 1961 through TRACES. | |
| 28/2023 | 22-May-2023 | 1051 KB | Amendment in Income Tax Rules, 1962, insertion of new rule 133 for prescribing calculation of net winnings for online games, notification of form-16 and others | |
| 01/2023 | 29-Mar-2023 | 1220 KB | Procedure, format and standards for filling an application in Form No. 15C or Form No. 15D for grant of certificate for no-deduction of income-tax under sub-section (3) of section 195 of the Income Tax Act, 1961 through TRACES - regarding. | |
| 110/2021 | 17-Sep-2021 | 559 KB | [Notification No. 110/2021/F. No. 275/27/2021-IT(B)] | |
| 99/2021 | 02-Sep-2021 | 1006 KB | Income-tax (26th Amendment) Rules, 2021. | |
| 01/2021 | 22-Jun-2021 | 555 KB | Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961. | |
| 71/2021 | 08-Jun-2021 | 637 KB | Income-tax (71th Amendment) Rules, 2021. | |
| 18/2021 | 16-Mar-2021 | 993 KB | Income-tax (5th Amendment) Rules,2021 29BA. Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients. | |
| 15/2021 | 11-Mar-2021 | 599 KB | Income-tax (3rd Amendment) Rules, 2021. | |
| 54/2020 | 24-Jul-2020 | 520 KB | Amendment of rule 31AA, Form 27EQ. | |
| 43/2020 | 03-Jul-2020 | 835 KB | Amendment of rule 31A, Form 26Q & 27Q. | |
| 35/2020 | 24-Jun-2020 | 451 KB | Extension of time limits under the Income-tax Act, 1961 and related Acts. | |
| 98/2019 | 18-Nov-2019 | 119 KB | Amendment of Income-tax Rules, 1962 for notifying Challan-cum statement for the purposes of section 194M of the Income-tax Act, 1961. | |
| 41/2019 | 22-May-2019 | 100 KB | Income Tax (4th amendment) Rules, 2019 - Modification in Form No. 15H. | |
| 08/2018 | 31-Dec-2018 | 287 KB | Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under subsection (9) of Section 206C of the Income-tax Act, 1961 through TRACES- reg. | |
| 09/2019 | 06-May-2019 | 6812 KB | Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form 16. | |
| 36/2019 | 12-Apr-2019 | 482 KB | Notification in respect of amendment of Form No. 16 and Form No. 24Q | |
| 08/2017 | 13-Sep-2017 | 32 KB | TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased | |
| 42/2017 | 2-June-2017 | 896 KB | CBDT Notification No. 42/2017 Dated 2nd June 2017 | |
| 6/2017 | 30-May-2017 | 562 KB | Declaration in Form 15G/15H to be furnished to the Deductor/Payer for each Financial Year - Clarifications - reg. | |
| 5/2017 | 29-May-2017 | 410 KB | TDS and filing of ITR in case both the parents are dead of minor - reg. | |
| 12/2016 | 08-Dec-2016 | 1870 KB | Procedure for the purposes of furnishing and verification of Form 27BA for removing of default of Short Collection and/or Non Collection of Tax at Source - Reg. | |
| 11/2016 | 02-Dec-2016 | 1730 KB | Procedure for the purposes of furnishing and verification of Form 26A for removing of default of Short Deduction and/or Non Deduction of Tax at Source - Reg. | |
| 10/2016 | 31-Aug-2016 | 1474 KB | Extension of due date for quarterly furnishing of 15G/15H declarations - reg | |
| 53/2016 | 24-June-2016 | 199 KB | Relaxation from deduction of tax at higher rate under section 206AA for non - residents | |
| 11/2016 | 22-Jun-2016 | 886 KB | Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the IT act, 1961 read with rule 31A (5) and rule 31 AA (5) of the IT rules, 1962 respectively. | |
| 9/2016 | 09-June-2016 | 397 KB | Simplification of procedure for Form No.15G & 15H - Clarifications - reg | |
| 30/2016 | 29-Apr-2016 | 302 KB | In exercise of the powers conferred by sections 192, 200 and 206C, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes makes the amendments in the Income-tax Rules, 1962 | |
| 3/2015 | 01-Dec-2015 | 2552 KB | Stringent Authentication mechanism through Corporate Head Quarter Server for filing of Correction statements & download of TDS certificates, Consolidated files etc. by Banks/Corporates – regarding | |
| 4/2015 | 01-Dec-2015 | 2091 KB | Simplification of procedure for Form No.15G & 15H – regarding | |
| 3 | 15-Jan-2013 | 93 KB | Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 | |
